Harmonized System

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Section XIII > Chapter 69 > Heading 6905

Explanatory notes

… etc. (e.g., cornices and friezes); gargoyles; pediments, rosettes, balustrades, corbels, capitals; gable-end, eave, … for plaster-work and formed of wire mesh with fired clay crosses or plates at the intersections, the fired clay … ( heading 69.06 ), even if used for constructional purposes. …

Section II > Chapter 9 > Heading 0909

Explanatory notes

… or seeds are used for consumption as spices, for industrial purposes (e.g., in distilleries) and for medicinal purposes. They remain in this heading even when, in the case … aromatic pulp, with a bitter and slightly sweetened taste, enclosing three small and very hard pips. These berries are …

Section XIV > Chapter 71 > Heading 7105

Explanatory notes

… of the stones covered by the three preceding headings. The most important of these powders are derived from diamonds … diamonds of headings 71.02 and 71.04 in that, for practical purposes, they are too small to be mounted individually. They are normally used for abrasive purposes. Their particle size generally does not exceed …

Section XV > Chapter 73 > Heading 7312

Explanatory notes

… heading covers stranded wire (or wire strand) obtained by closely twisting together two or more single wires, and … plastics, etc. Ropes and cables are generally round in cross‑section, but the heading also includes bands, usually … etc. The heading does not include : (a)   Barbed wire, and loosely twisted, non‑barbed, double fencing wire …

Section XV > Chapter 82 > Heading 8213

Explanatory notes

… or pin near the centre. In general the heading covers only those scissors in which each blade is fitted, at one end, … glovemakers or hatters. (3)   Manicure scissors , including those in which the side of the blade forms a nail file. …

Section XVII > Chapter 86 > Heading 8602

Explanatory notes

… This group covers all types of rail locomotives other than those powered from an external source of electricity or by … drive, tank locomotives and fireless locomotives, i.e., those fitted with a steam reservoir instead of a boiler … or more axles and a sheet metal superstructure comprising a closed tank for water and a coal bunker or fuel‑oil tank. * …

Section XV > Chapter 74 > Heading 7411

Explanatory notes

… of the heading and the methods of manufacture of the goods. Most copper tubes and pipes are seamless but may sometimes … or drawn through a die to the finished size. For some purposes the tubes and pipes may be extruded to their final … and power stations because of their strong resistance to corrosion, particularly salt water. The heading does not …

Section VI > Chapter 28 > Heading 2817

Explanatory notes

… the oxide is collected in bag houses or chambers forming deposits of increasingly pure oxides. In the wet process, … pure or with zinc oxide as impurity, and also for preparing cosmetics. This heading does not include  : (a)   Natural … of zinc metallurgy known as zinc scurf, skimmings or dross, which also consist of impure oxides ( heading 26.20 …

Section III > Chapter 15 > Heading 1513

Explanatory notes

… the dried flesh or copra (as it is called) of the coconut ( Cocos nucifera ). Fresh coconut flesh can also be used. This … and is solid below 25 °C. Coconut oil is used in soaps, in cosmetic or toilet preparations, for making lubricating … flavour. It is also used in the manufacture of glycerol, shampoos, soap and candles. (C)  BABASSU OIL        This …

Section XVIII > Chapter 91 > Heading 9109

Explanatory notes

… the clock type, that is to say, complete and ready for use; those having an analogue time display device (hands) may be … other Chapters (measuring or precision instruments, meters, explosive devices, etc.). The heading excludes  : (a)   … to be fitted, with escapements, of heading 84.12 (e.g., those for operating musical boxes). (b)   Watch movements as …