Harmonized System

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Section XVI > Chapter 84 > Heading 8464

Explanatory notes

… are nevertheless classified in this heading. The heading includes : (A)  Sawing or cutting machines , such as : (1) … proper (circular saws, band saws and reciprocating saws, including those using toothless blades, etc.). (2) Disc … covers machine‑tools used for cold‑working glass, but it excludes machines used for hot‑working glass (i.e., glass …

Section IX > Chapter 44 > Heading 4420

Explanatory notes

… heading covers panels of wood marquetry and inlaid wood, including those partly of material other than wood. The … the kind described in the heading. Similarly, the heading includes articles wholly or partly lined with natural or … ). (f)    Articles of Chapter 94 (for example, furniture, luminaires and lighting fittings ). (g)   Smoking pipes and …

Section XIV > Chapter 71 > Heading 7101

Explanatory notes

… of the natural secretion of various sea or fresh water molluscs (especially of the pearl oyster and the pearl … and diffraction which produce the characteristic nacreous lustre of pearls (“orient”); the conchiolin gives the pearls their translucency or “water”. Pearls are usually white but may be …

Section XIII > Chapter 70 > Heading 7002

Explanatory notes

… bulbs and valves, or ornaments). Certain tubes for fluorescent lighting (used mainly for advertising purposes) … partitions running through the length.        This group includes “enamel” glass, in bars, rods or tubes (“enamel” … ends of which may have been simply smoothed). The heading excludes balls, rod and tubing made into finished articles …

Section IV > Chapter 17 > Heading 1701

Explanatory notes

… crystals produced by slow crystallisation of concentrated solutions of sugar. It should be noted that cane and beet … sugar fall in this heading only when in the solid form (including powders); such sugar may contain added flavouring … matter and otherwise in heading 21.06 . The heading further excludes preparations in solid form (including granules or …

Section XIII > Chapter 70 > Heading 7014

Explanatory notes

… elements of glass (colourless or coloured). The heading includes elements which are manufactured in such a way that … moulding or pressing or by cutting from sheets, strips, lumps or slabs. The articles remain here even if framed, set …

Section XI > Chapter 56 > Heading 5601

Explanatory notes

… heading also covers wadding on which a small quantity of agglutinating substance has been dispersed in order to … with paper, textile or other material (either by sewing or glueing), also remain classified here provided their … specifically by other headings of the Nomenclature (see exclusions below). The articles of wadding classified here …

Section III > Chapter 15 > Heading 1522

Explanatory notes

… of oxidised, emulsified or polymerised fish oils (including mixtures of any of these oils) mixed with wool … degras. These mixtures are thick yellow liquids (more fluid than natural degras), with a characteristic odour of … of oils. They are used in the manufacture of soaps or lubricants. (2) Soap‑stocks . By‑products of oil refining …

Section XIX > Chapter 93 > Heading 9303

Explanatory notes

… ‑ Other sporting, hunting or target‑shooting shotguns, including combination shotgun‑rifles 9303.30 ‑ Other … or target‑shooting rifles 9303.90 ‑ Other This heading includes all firearms not covered by headings 93.01 and …        Sporting guns made to resemble walking‑sticks are included in this group. (2)   Duck cannon (punt‑guns) , …

Section II > Chapter 7 > Heading 0708

Explanatory notes

… 0708.10 ‑ Peas (Pisum sativum) 0708.20 ‑ Beans (Vigna spp., Phaseolus spp.) 0708.90 ‑ Other leguminous vegetables The leguminous vegetables of this heading include : (1)   Peas ( Pisum sativum ), including green peas and fodder peas. (2)   Beans ( …