Harmonized System

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Section XIII > Chapter 68 > Heading 6807

Explanatory notes

… (see heading 27.08, 27.13, 27.14 or 27.15). These articles usually contain fillers such as sand, slag, chalk, plaster, … of fabric of man-made fibre or jute, or of aluminium foil) completely enveloped in, or covered on both sides by, a … metal articles. The heading further excludes  : (a)   Paper merely coated, impregnated or covered with tar or similar …

Section I > Chapter 3 > Heading 0304

Section I > Chapter 5 > Heading 0505

Explanatory notes

… edges), and down, provided they are either unworked, or merely cleaned, disinfected or treated for preservation, but … intended for use as bed feathers, for ornamental purposes (usually after further preparation) or for other purposes. … Feathers and down packed for retail sale in cloth bags and clearly of a kind not constituting cushions or pillows are …

Section XII > Chapter 67 > Heading 6702

Explanatory notes

… foliage or fruit (e.g., pistils, stamens, ovaries, petals, calyces, leaves and stems). (3)   Articles made of … minor fastening device. The articles of this heading are mainly used for decoration (e.g., in houses or churches), or … (for example, artificial foliage of marine animal origin, specially prepared and dyed, consisting of the limp remains …

Section XVI > Chapter 85 > Heading 8534

Explanatory notes

… elements. Some basic or “blank” circuits may comprise only printed conductor elements generally consisting of thin uniform strips or wafers with, … heading also covers thin‑ or thick‑film circuits consisting solely of passive elements. Thin‑film circuits are formed by …

Section XVII > Chapter 86 > Heading 8604

Explanatory notes

… covered by this heading, whether or not self‑propelled, are specially designed for use, e.g., in the installation, … trackliners), equipped with one or more engines which not only power the working machines mounted thereon … while work is in progress but also enable it to travel rapidly along the track, as a self‑propelled unit, when the …

Section XVII > Chapter 89 > Heading 8906

Explanatory notes

… underwater devices (anti‑magnetic mine‑detectors). They are generally also fitted with detection and listening devices … for the transport and use of ammunition at sea. (b) Certain specially fitted ships which do not carry weapons or armour‑plating but yet are recognisable as wholly or mainly for use in warfare, such as landing craft …

Section IV > Chapter 22 > Heading 2204

Explanatory notes

… called liqueur wines) . These are rich in alcohol and are generally obtained from must with a high sugar content, only part of which is converted to alcohol by fermentation. … as mutage which may either retard fermentation or arrest it completely.              Mutage may be effected in different …

Section V > Chapter 25 > Heading 2523

Explanatory notes

… ( heading  25.30 ). The heading also excludes  : (a)   Finely ground blast furnace slag which requires the addition … clinker is a product of subheading 2523.10 consisting mostly of calcium silicates which is obtained by heating to …

Section XIII > Chapter 70 > Heading 7002

Explanatory notes

… This heading covers : (1)   Solid glass balls, which are generally manufactured by moulding or pressing or on … or ornaments). Certain tubes for fluorescent lighting (used mainly for advertising purposes) are drawn with partitions … to heading 70.01). Balls of this heading must be unworked; similarly rod and tubing must be unworked (i.e., as obtained …

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