Harmonized System

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Section XXI > Chapter 97 > Heading 9701

Explanatory notes

… works must be executed entirely by hand, articles obtained wholly or partly by any other process are excluded , for … even if these copies are certified authentic by the artist. However, copies of paintings remain in this group … as wall coverings consisting of hand‑painted woven fabrics, holiday souvenirs, boxes and caskets, ceramic wares (plates, …

Section VI > Chapter 35 > Heading 3505

Explanatory notes

… or etherification. Cross-linked starches (e.g., distarch phosphate) are an important group of modified starches. (1) … enzymes, the resulting product being termed maltodextrin.  However products of this kind are classified here as … 10 %;              -     or by roasting starch, with or without small quantities of chemical reagents.  If no …

Section X > Chapter 48 > Heading 4823

Explanatory notes

… than rectangular (including square). It is to be noted, however, that paper and paperboard in strips or rolls, or in … or similar machines (see Note 11 to this Chapter) i.e., those already provided with the perforations required for …

Section XIII > Chapter 70 > Heading 7013

Explanatory notes

… bowls, sugar-bowls, sauce-boats, fruit-stands, cake-stands, hors-d’oeuvres dishes, bowls, basins, egg-cups, butter … as soap-dishes, sponge-baskets, liquid soap distributors, hooks and rails (for towels, etc.), powder bowls, perfume … parts of toilet sprays ( other than heads) and tooth-brush holders. (3)   Office glassware , such as paperweights, …

Section XI > Chapter 63 > Heading 6306

Explanatory notes

… (of hemp, jute, flax or cotton). They are waterproof. Those made of canvas are usually rendered waterproof or … this heading provided they are flat.           Tarpaulins should not be confused with loose covers for motor‑cars, … or other fastening devices. (3)  Awnings, sunblinds (for shops, cafés, etc.). These are designed for protection …

Section XI > Chapter 51 > Heading 5105

Explanatory notes

… are then in the form of webs. If “woollen” products (i.e., those which have been carded only) are required, the web of … yarns. The slubbings are wound onto bobbins and can be used without further operation for spinning into woollen yarns. … the fibres. During the subsequent combing operation, the short fibres are eliminated, principally in the form of …

Section XX > Chapter 95 > Heading 9504

Explanatory notes

… 9504.50 - Video game consoles and machines, other than those of subheading 9504.30 9504.90 ‑ Other This heading … fulfil the conditions of Note 3 to this Chapter.           However, the heading excludes  : (a)   Optional peripherals … or parlour games (e.g., for roulette or for miniature horse races); croupiers’ rakes, etc. (5)         Table …

Section XV > Chapter 72 > Heading 7207

Explanatory notes

… purpose of this Note, the expression “subjected to primary hot‑rolling” applies to products which have been subjected … shapes in order that the final article can be fabricated without excessive waste, but the heading covers only those pieces which require considerable further shaping in …

Section XIII > Chapter 69 > Heading 6901

Explanatory notes

… mechanical strength and resistance to wear, etc.        However, to fall in heading 69.02 or 69.03 as refractory … their shape (e.g., bricks, blocks, slabs, panels, tiles, hollow bricks, cylinder shells, pipes), whether or not …