Harmonized System

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Section XVII > Chapter 87 > Heading 8701

Explanatory notes

… use of the tractor, of tools, seeds, fertilisers or other goods, or provision for fitting with working tools as a … engineering work, winch tractors, etc.), whatever their mode of propulsion (internal combustion piston engine, … tractors of this heading may be fitted with coachwork (a body) or may have seats for the crew or a driving cab. They …

Section XX > Chapter 96 > Heading 9601

Explanatory notes

… mother‑of‑pearl, etc., in the form of sheets, plates, rods, etc., cut to shape (including square or rectangular) … 3 to Chapter 5). (II)     Bone, the hard solid parts of the bodies of many animals, worked almost solely by cutting. …

Section XV > Chapter 80 > Heading 8007

Explanatory notes

… Collapsible tubes for packing dentifrices, colours or other products. (3)   Household articles and tableware (usually of … mug lids. (4)   Capacity measures. (5)   Electroplating anodes (see Part (A) of the Explanatory Note to heading … XVI )). These articles correspond to the iron or steel goods referred to in the Explanatory Notes to headings 73.04 …

Section XV > Chapter 81 > Heading 8108

Explanatory notes

… in all forms : in particular, sponge, ingots, powder, anodes, bars and rods, sheets and plates, waste and scrap, and products other than those articles covered by other Chapters …

Section IV > Chapter 24 > Heading 2402

Explanatory notes

… cheroots and cigarillos, containing tobacco.        Such products may be made wholly of tobacco or of mixtures of … 30 ). However, cigarettes containing certain types of products specifically formulated to discourage the habit of … remain classified in this heading. The heading excludes products containing tobacco, reconstituted tobacco or …

Section X > Chapter 48 > Heading 4812

Explanatory notes

… pulp. These are composed of vegetable fibres (cotton, flax, wood, etc.) with a high cellulose content, compressed … from all impurities in order to avoid giving a colour, odour or taste to the filtered materials. Filter blocks may … of sheets or slabs ( heading 14.04 ). (b)   Other paper products used for filtering liquids, e.g., filter paper ( …

Section IX > Chapter 45 > Heading 4502

Explanatory notes

… parallel ( roughly squared cork ). The heading also covers products which have been further worked into the form of … both faces and cutting the edges at right angles. Such products remain classified in this heading whether or not … composed of two or more layers glued together. Similar products with rounded edges, however, are excluded ( heading …

Section XI > Chapter 57 > Heading 5703

Explanatory notes

… tufted carpets and other tufted textile floor coverings produced on tufting machines which, by means of a system of … backing (usually a woven fabric or a nonwoven) thus producing loops, or, if the needles and hooks are combined … floor coverings made using a tufting gun or made by hand. Products of this heading are distinguished from the tufted …

Section II > Chapter 9 > Heading 0909

Explanatory notes

… lengthwise, greyish‑green, with a very characteristic odour and aromatic flavour. Badian is star anise. Coriander, … herb, may be dark grey giving off a strong and agreeable odour, or pale green with a very individual sweet scent. … alcoholic beverages (e.g., gin), sauerkraut and sundry food preparations, and for the extraction of the essential …