Harmonized System

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Section XVII > Chapter 87 > Heading 8707

Explanatory notes

… in the body. The heading covers a wide range of bodies for various types of vehicles (e.g., passenger vehicles, lorries … accessories such as dashboards, boots (trunks), seats and cushions, mats, luggage racks and electrical fittings). …

Section XXI > Chapter 97 > Heading 9706

Explanatory notes

… consequence, their resulting rarity. Subject to these conditions, the heading includes : (1)   Antique furniture, … irrespective of their age, pearls, natural or cultured, or precious or semi‑precious stones of headings 71.01 to 71.03 . …

Section XI > Chapter 50 > Heading 5004

Explanatory notes

… put up for retail sale ( heading 50.06 ) or if within the definition of twine, cordage, etc. ( heading 56.07 ) (see … (I) (B) (2) and (3) of the General Explanatory Note to Section XI). The yarns of this heading differ from the yarns … yarns may be discharged or finished. The heading excludes imitation catgut of silk, of heading 56.04 . …

Section XIII > Chapter 70 > Heading 7001

Explanatory notes

… ordinary varieties of glass. It is usually opaque though occasionally transparent; it may be colourless or of various colours. It falls in this heading when in the mass … the base of electric light bulbs. It has a high manganese dioxide content which gives it a blackish colour so that the …

Section VI > Chapter 28 > Heading 2803

Explanatory notes

… of carbon. Carbon black results from the incomplete combustion or cracking (by heating, by electric arc or by … channel black or furnace black, according to the method of production. Carbon black may contain oily impurities. Carbon …

Section II > Chapter 7 > Heading 0710

Explanatory notes

… or chilled, are classified in headings 07.01 to 07.09. The expression “frozen” is defined in the General Explanatory … prepared with other ingredients, such as prepared meals ( Section IV ). The principal kinds of vegetables preserved by …

Section I > Chapter 5 > Heading 0504

Explanatory notes

… etc.), whether or not cut or dried; these are used for the extraction of rennet. (2)   Tripe and paunches. (When … ). The heading also excludes “artificial guts” made by extrusion of a paste of hide or skin fibres, subsequently hardened with a solution of formaldehyde and phenols ( heading 39.17 ) and …

Section XVII > Chapter 89 > Heading 8907

Explanatory notes

… not having the character of vessels. They are generally stationary when in use and include : (1)   Pontoons of the … shipwrecked persons. (11) Floating structures designed to function as dock‑gates. The heading also excludes  : (a)   …

Section XIX > Chapter 93 > Heading 9307

Explanatory notes

… within the handle. The blade may be opened and locked in position by hand or by a spring mechanism. This heading also … (generally heading 42.02 ). (c)   Scabbards and sheaths of precious metal or of metal clad with precious metal ( heading 71.15 ). (d)   Fencing foils ( …

Section VI > Chapter 38 > Heading 3804

Explanatory notes

… of glues, impregnants, fungicides or tannins, for the production of alcohol, etc.        This group also covers …