Harmonized System

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Section VI > Chapter 38 > Heading 3816

Explanatory notes

… (e.g., for furnace linings) with a basis of such refractory materials as chamotte and dinas earths, crushed or ground … dolomite ramming mixes which are used as refractory materials (e.g., for furnace lining).  These products are … to furnace linings, sometimes even when these are hot, by special guns which project the mix through a nozzle using …

Section V > Chapter 25 > Heading 2513

Explanatory notes

… and hardness. The heading does not include : (a)   Abrasive materials referred to in other headings of this Chapter . … stones (e.g., ruby, sapphire) of heading 71.03 . (c)   Artificial abrasives such as artificial corundum ( heading …

Section X > Chapter 48 > Heading 4818

Explanatory notes

… ‑ Toilet paper 4818.20 ‑ Handkerchiefs, cleansing or facial tissues and towels 4818.30 ‑ Tablecloths and … fibres. The goods of this heading are often made from the materials of heading 48.03. The heading excludes  : (a)   … 65 . (f)   Sanitary towels (pads) and tampons, napkins (diapers) and napkin liners and similar articles of heading …

Section VII > Chapter 39 > Heading 3904

Explanatory notes

… Explanatory Note to this Chapter. PVC is a rigid colourless material with limited heat stability and with a tendency to … In flexible sheet form PVC is used widely as a waterproof material for curtains, aprons, raincoats, etc., and as high … its high working temperature it is an excellent insulating material and due to its resistance to chemicals it is almost …

Section I > Chapter 2 > Heading 0210

Explanatory notes

… Cetacea); of manatees and dugongs (mammals of the order Sirenia); of seals, sea lions and walruses (mammals of the suborder Pinnipedia) 0210.93 - - Of reptiles (including snakes and … stomachs, bladders, skins or similar casings (natural or artificial), provided that it has not been previously …

Section XIX > Chapter 93 > Heading 9305

Explanatory notes

… mechanisms and breeches for guns of all kinds; turrets, carriages, tripods and other special mountings for guns, machine‑guns, sub‑machine‑guns, … in heavier calibre guns and rifles for practice on miniature ranges). (5)   Butt stocks and other wooden parts …

Section XXI > Chapter 97 > Heading 9704

Explanatory notes

… design. The postage stamp is cancelled with an ordinary or special date‑stamp showing the place associated with the design and the date of issue. (E)   … in the form of “savings stamps” issued by private or commercial bodies to customers, and stamps sometimes issued …

Section XV > Chapter 83 > Heading 8301

Explanatory notes

… by radio wave signal. The heading therefore covers, inter alia  : (A)  Padlocks of all types for doors, trunks, … or gates, letter boxes, safes, boxes or caskets, furniture, pianos, trunks, suit-cases, handbags, dispatch-cases, etc., … cast, forged or stamped blanks). The heading also includes special railway coach compartment keys, skeleton keys, etc. …

Section XVI > Chapter 85 > Heading 8527

Explanatory notes

… loudspeakers, etc.  The radio receiver gives the system its essential character. PARTS Subject to the general provisions … in heading 85.29 . * *    * The heading excludes , inter alia  : (a)   Articles of heading 85.17 or 85.25 . (b)   Special purpose vehicles permanently equipped with …

Section VI > Chapter 33 > Heading 3304

Explanatory notes

… treating nails or claws on animals ( heading 33.07 ). (c)   Artificial fingernails (of plastics, heading 39.26 ; of other materials, classification according to the constituent …