Harmonized System

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Section XV > Chapter 74 > Heading 7407

Explanatory notes

… usually obtained by rolling, extrusion or drawing, but may also be obtained by forging (whether with the press or … give the products a finish of higher precision. They may also be worked (e.g., drilled, punched, twisted or crimped), …

Section XV > Chapter 83 > Heading 8303

Explanatory notes

… etc., where larger storage space is required. The heading also includes metal cash or deed boxes (with or without … boxes (incorporating a key‑operated or a combination lock), sometimes with double walls, which by virtue of their design, constituent material, etc., offer reasonable protection against theft and fire. …

Section V > Chapter 27 > Heading 2715

Explanatory notes

… consisting generally of 60 % or more of bitumen with a solvent. They are used for road surfacing. (2)   Emulsions … sheets and tiles) ( heading 68.07 ). The heading also excludes  : (a)   Tarred macadam (crushed stones mixed … a small amount of an emulsifier (surfactant), added solely to facilitate safety, handling or transport ( heading …

Section IV > Chapter 22 > Heading 2201

Explanatory notes

… (6) Ferruginous waters. Such natural mineral waters may also contain natural or added carbon dioxide.        … carbon dioxide gas under pressure. They are often called “soda waters” or “Seltzer” waters although true “Seltzer” … heading 21.05 and “carbonic acid snow” or “dry ice” (i.e., solid carbon dioxide) ( heading 28.11 ). …

Section X > Chapter 48 > Heading 4807

Explanatory notes

… by the fact that, on immersion in water or other suitable solvent, the separate layers can be readily parted and bear … substance. The layers of composite papers and paperboards also usually separate on burning. Composite paper and paperboard in which the bonding medium also acts as waterproofing material (e.g., tarred duo‑kraft) …

Section IX > Chapter 45 > Heading 4504

Explanatory notes

… ‑ Blocks, plates, sheets and strip; tiles of any shape; solid cylinders, including discs 4504.90 ‑ Other … of natural cork, and in particular is an excellent heat‑ or sound‑insulating material. In many cases, however, the … of the binders required for the agglomeration modifies some of the characteristic features of the cork, in …

Section XII > Chapter 67 > Heading 6703

Explanatory notes

… of human hair which has been simply washed, scoured or sorted to length (but not arranged so that the root ends and … ends and tip ends are respectively together. This heading also includes wool, other animal hair (e.g., the hair of the …

Section XV > Chapter 73 > Heading 7309

Explanatory notes

… is protected by an outer sheet metal casing. The heading also includes containers insulated by means of double walls … Petrol or oil reservoirs; vats used in malt‑houses for soaking barley; fermentation vats for liquids (wine, beer, … reservoirs for central heating equipment; containers for solids. The heading also excludes containers specially …

Section V > Chapter 25 > Heading 2513

Explanatory notes

… and extremely light in weight, usually whitish or grey, but sometimes brown or red. The heading also covers crushed pumice (bimskies). Emery is a dense rock … have been heat‑treated; natural garnet, for example, is sometimes heat‑treated after grading to improve its …

Section II > Chapter 7 > Heading 0713

Explanatory notes

… broad beans, horse beans, guar seeds), even if intended for sowing (whether or not rendered inedible by chemical … shelled leguminous vegetables ( heading 11.06 ). (b)   Soya beans ( heading 12.01 ). (c)   Seeds of vetches (other … covers only beans of the species Vigna mungo (L.) Hepper , also known as urd or black gram, and beans of the species …

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