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Section XXI > Chapter 97 > Heading 9704

Explanatory notes

… stamps. (D)  Postage stamps stuck on envelopes or cards , including “ first‑day covers ”, which are envelopes, usually … they are of a value normal to the collection. The heading excludes  : (a)   Maximum cards and first‑day covers …

Section XI > Chapter 58 > Heading 5803

Explanatory notes

… per crossing thread and vice versa , etc. This heading also includes : (1)   Broché gauze, manufactured with an extra … purposes) or Chapters 50 to 55 . The heading also excludes bolting cloth ( heading 59.11 ). …

Section II > Chapter 11 > Heading 1108

Explanatory notes

… paper converting and textile industries. The heading also includes inulin ; this is chemically similar to starch but … in water it forms fructose (laevulose). This heading excludes , inter alia  : (a)   Starch preparations of …

Section II > Chapter 7 > Heading 0714

Explanatory notes

… ), sweet potatoes ( Ipomoea batatas ), etc.), the heading includes the edible tuber of the species Eleocharis dulcis … 11.08 ) and tapioca ( heading 19.03 ). The heading also excludes live dahlia tubers ( heading 06.01 ), and potatoes, …

Section X > Chapter 48 > Heading 4804

Explanatory notes

… or rolls of a width exceeding 36 cm or in rectangular (including square) sheets with one side exceeding 36 cm and … and paperboard which have been otherwise processed are excluded (generally heading 48.07, 48.08, 48.10 or 48.11 ). …

Section I > Chapter 4 > Heading 0405

Explanatory notes

… whey butter and recombined butter (fresh, salted or rancid, including canned butter). Butter must be derived exclusively … non-fat content from butter or cream. This group further includes dehydrated butter and ghee (a kind of butter made …

Section XI > Chapter 59 > Heading 5901

Explanatory notes

… or coated with plastics (e.g., imitation leathers) are excluded ( heading 59.03 ). (2)   Tracing cloth . Tracing … for similar uses, impregnated or coated with plastics, are excluded ( heading 59.03 ). The heading does not cover the …

Section XV > Chapter 73 > Heading 7307

Explanatory notes

… when using removable steel fittings. This heading therefore includes flat flanges and flanges with forged collars, … out traps, nipples, unions, clamps and collars. The heading excludes  : (a)   Clamps and other devices specially …

Section XV > Chapter 83 > Heading 8307

Explanatory notes

… expansion joints) remains in this heading. The heading also includes tubing fitted with sockets, joints, etc. This heading also excludes  : (a)   Rubber tubing incorporating or fitted with …

Section XV > Chapter 79 > Heading 7907

Explanatory notes

… or by Note 1 to Section XV, or articles specified or included in Chapter 82 or 83 or more specifically covered … frequently made of galvanised iron or steel and are then excluded ( headings 73.23 and 73.24 )). (6)   Zinc “labels” …

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