Harmonized System

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Section VI > Chapter 36

Explanatory notes

… torches, firelighters and the like. GENERAL This Chapter includes propellent powders and prepared explosives , viz. , … (B) (2) of the Explanatory Note to heading 36.06. It also excludes ammunition of Chapter 93 . …

Section XIII > Chapter 69 > Heading 6905

Explanatory notes

… bricks, are used in constructional or building work. It includes : (1)   Roofing tiles (for roofs, for topping … fluted or otherwise decorated by moulding. The heading excludes , inter alia , pipes and guttering and the like, …

Section XIII > Chapter 68 > Heading 6809

Explanatory notes

… with asphalt; they may also be reinforced. The heading includes panels, boards, sheets or tiles, sometimes faced … vases, ornamental goods, industrial moulds. The heading excludes  : (a)   Plaster-coated fracture bandages put up …

Section XI > Chapter 63 > Heading 6308

Explanatory notes

… (embroidery yarn, yarn for rug pile, etc.). They may also include accessories such as needles and hooks. The woven … presented in packings for retail sale. The heading does not include sets comprising woven fabric, whether or not cut to …

Section II > Chapter 12 > Heading 1214

Explanatory notes

… only to plants specially grown for animal food. It does not include vegetable waste which may be used for the same … a proportion not exceeding 3 % by weight. The heading also excludes  : (a)   Carrots (reddish‑yellow in colour) of …

Section III > Chapter 15 > Heading 1514

Explanatory notes

… acid rape or colza oil and its fractions : 1514.11 - - Crude oil 1514.19 - - Other               - Other : 1514.91 - - Crude oil 1514.99 - - Other (A)  RAPE OR COLZA OILS        …

Section IV > Chapter 23 > Heading 2301

Explanatory notes

… obtained by processing either the whole animal (including poultry, marine mammals, fish or crustaceans, … other purposes (e.g., as fertilisers).         This heading excludes flours and meals of insects, unfit for human …

Section II > Chapter 9 > Heading 0906

Explanatory notes

… in rolls of a single layer.  Other varieties of cinnamon include Cinnamomum obtusifolium , Cinnamomum tamala and … grinding, they are mixed with cinnamon. The heading also includes cinnamon fruit. ° °   ° Subheading Explanatory …

Section II > Chapter 10 > Heading 1003

Explanatory notes

… or hull has been removed bracteiferous barley grains are excluded ( heading 11.04 ); this removal requires a milling … other than threshing or winnowing. The heading does not include : (a)   Sprouted barley (malt), nor roasted malt …

Section II > Chapter 7 > Heading 0712

Explanatory notes

… of headings 07.01 to 07.11 which have been dried (including dehydrated, evaporated or freeze‑dried) i.e., with … materials or in the preparation of soups. The heading excludes , inter alia  : (a)   Dried leguminous vegetables, …