Harmonized System

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Section VIII > Chapter 43 > Heading 4302

Explanatory notes

… this heading, even if they can be put to immediate use (for example, as rugs). (2)   Assemblies of tanned or dressed … those used in the manufacture of leather (see the General Explanatory Note to Chapter 41). The skins so treated may … be noted that skins with the hair or wool on, of the kinds excluded from heading 43.01 (such as pony skins, calfskins, …

Section VI > Chapter 29 > Heading 2940

Explanatory notes

… bearing a hydroxyl group and a hydrogen atom. The heading excludes  : a)    Sucrose, this, even when chemically pure , … carbon to give a glycoside. However, natural glycosides are excluded (heading 29.38) . Sugar ethers, acetals and esters … later than heading 29.40 are also excluded (see General Explanatory Note to this Chapter, Part (E)). These products, …

Section X > Chapter 48 > Heading 4823

Explanatory notes

… of this Chapter : ‑     in strips or rolls of a width not exceeding 36 cm; ‑     in rectangular (including square) sheets of which no side exceeds 36 cm in the unfolded state; ‑     cut to shape … covered by any of the previous headings of this Chapter nor excluded by Note 2 to this Chapter. Thus the heading …

Section XVI > Chapter 85 > Heading 8506

Explanatory notes

… of lithium and the cathode (depolarising electrode) is, for example, of manganese dioxide (mixed with carbon powder), of … with a terminal or other arrangement for connection to an external circuit. The principal characteristic of a primary … regarding the classification of parts (see the General Explanatory Note to Section XVI), the heading covers parts …

Section V > Chapter 26 > Heading 2620

Explanatory notes

… mercury, thallium or their mixtures, of a kind used for the extraction of arsenic or those metals or for the manufacture … which consists of worn‑out or broken metal articles is excluded ( Section Section XIV, XV or XVI ). On the other … or cobalt mattes ( Section XV )) and slag or dross, for example those rich in copper, zinc, tin, lead, etc. (2)   …

Section X > Chapter 48 > Heading 4808

Explanatory notes

… paper and fall in headings 48.03 , 48.18 or 48.23 . Also excluded is extensible paper produced by the clupak process which … to the goods of headings 48.03 and 48.18 , the heading also excludes  : (a)   Papers with a naturally raised grain, …

Section XVIII > Chapter 90 > Heading 9008

Explanatory notes

… parts. The optical elements presented separately are excluded ( heading 90.01 or 90.02 , as the case may be). … of Notes 1 and 2 to this Chapter (see the General Explanatory Note), this heading also covers parts and … microfilm or microfiche feeders . * *    * The heading also excludes  : (a)   Halftone or similar printing screens ( …

Section XVIII > Chapter 91 > Heading 9105

Explanatory notes

… with watch movements (as defined by Chapter Note 3) are excluded ( heading 91.03 ). The clocks classified here may … or observatory clocks; self‑winding clocks (wound, for example, by variations of temperature or atmospheric … clock systems as used in towns, factories, telephone exchanges, stations, airports, banks, hotels, schools, …

Section VI > Chapter 29 > Heading 2922

Explanatory notes

… of azo-dyes are also included here. Organic dyes are excluded from this heading ( Chapter 32 ). (A) … the ketone group ( C=O) or the quinone group (see the Explanatory Note to heading 29.14), respectively. (1)   … an amine function is referred to as a “parent” segment. For example, in the compound 3-(2-aminoethoxy)propionic acid, …

Section XV > Chapter 80 > Heading 8003

Explanatory notes

… to similar goods made of copper. The provisions of the Explanatory Notes to heading 74.07 or 74.08 therefore apply, … also includes rods of tin base solder (generally made by extrusion) whether or not cut to length, provided they are not coated with flux material. Coated rods are excluded ( heading 83.11 ). The heading also excludes cast …