Harmonized System

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Section X > Chapter 47 > Heading 4706

Explanatory notes

… paper or paperboard are usually presented in the form of dried, baled sheets and consist of heterogenous blends of … be bleached or unbleached.  These pulps are obtained by a series of mechanical or chemical cleaning, screening and … and the extent of the processing, they may contain small quantities of residues such as ink, clay, starch, polymer …

Section XVI > Chapter 84 > Heading 8403

Explanatory notes

… coal, coke, gas, fuel oil), for heating houses, flats, factories, workshops, greenhouses, etc., by circulation of … if also capable of producing low pressure steam, are also classified in this heading. PARTS Subject to the general …

Section V > Chapter 25 > Heading 2504

Explanatory notes

… graphite (otherwise known as plumbago or black lead) is a variety of carbon distinguished by its lustre and its … it is used as pencil lead). Its apparent specific gravity varies, according to its degree of purity, between 1.9 and … this heading when it has been heat treated merely to remove impurities. Apart from its use in pencils, natural graphite …

Section V > Chapter 25 > Heading 2524

Explanatory notes

… texture; it is sometimes silky in appearance and the colour varies greatly, being usually white, but sometimes grey, … to fire and acids. Crocidolite is the asbestos form of riebeckite. It is found in the form of fibre bundles in … considered the most dangerous form of asbestos. The heading applies to crude asbestos in rock form, to raw, beaten or …

Section V > Chapter 27 > Heading 2704

Explanatory notes

… absence of air. It is obtained in coke ovens from various qualities of bituminous coals. Semi‑coke results from the … curved according to the shape of the retort. In some countries, retort carbon is called “artificial graphite”, but this name is more correctly applied to artificially produced graphite of heading 38.01 . …

Section XIII > Chapter 69 > Heading 6906

Explanatory notes

… pipes, conduits, guttering and pipe fittings. This heading applies to non-refractory piping, etc., designed, as a … for connecting or branching (collars, flanges, elbows, T-pieces, clean out traps, etc.). The heading does not cover …

Section XXI > Chapter 97 > Heading 9706

Explanatory notes

… other ceramic articles. (4)   Textile articles : carpets, tapestries, embroidery, lace and other fabrics. (5)   … plate, etc.). (7)   Leaded or stained glass windows. (8)   Chandeliers and lamps. (9)   Ironmongers’ and locksmiths’ … manufacture (e.g., reinforcements and repairs); antique tapestries, leather or fabrics, mounted on modern wood. The …

Section VI > Chapter 31 > Heading 3104

Explanatory notes

… 3104.30 - Potassium sulphate 3104.90 - Other This heading applies only to the following goods, provided they are not … products described in the limitative list above are classified in this heading even when they are clearly not to … paragraph (A) above, mixtures falling in paragraph (B) are classified in the heading only if of a kind used as …

Section XIII > Chapter 70 > Heading 7001

Explanatory notes

… edges. (B)  Glass (including “enamel” glass), in the mass (i.e., in more or less regular blocks), with no particular … of greater fusibility and higher density than most ordinary varieties of glass. It is usually opaque though occasionally …

Section IV > Chapter 24 > Heading 2402

Explanatory notes

… (“smokes”) made from specially processed leaves of a variety of lettuce, containing neither tobacco nor nicotine. … the habit of smoking but which do not possess medicinal properties remain classified in this heading. The heading excludes products …