Harmonized System

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Section X > Chapter 49 > Heading 4907

Explanatory notes

… of postal transmission fees but in some countries also usable as revenue stamps (e.g., for receipts or … by the value of the stamps. Revenue stamps in the form of labels for attachment to certain kinds of dutiable goods, as … for purchase by the public as a means of making payments, compulsory or voluntary, to the State or other public …

Section X > Chapter 49 > Heading 4911

Explanatory notes

… and similar documents of title and cheque forms, which also require completion and validation are, however, … of art) and tourist propaganda. Newspapers, periodicals and journals, whether or not containing advertising material, … first‑day covers not bearing postage stamps (see also Part (D) of the Explanatory Note to heading 97.04 ). …

Section V > Chapter 27 > Heading 2706

Explanatory notes

… from water gas producers during the gasification of coals. The heading also includes dehydrated or partially distilled tars and … reconstituted tars obtained by blending pitch with creosote oils or with other coal tar distillation products. Tars are …

Section XI > Chapter 51 > Heading 5110

Explanatory notes

… the shorter horsehairs (those from the manes of equine animals or the tails of bovine animals). The much longer horsehairs from … fabrics. In view of their use, filaments of this kind are also classified in this heading. However, single horsehairs …

Section IV > Chapter 16 > Heading 1605

Explanatory notes

… 1605.52 ‑ ‑ Scallops, including queen scallops 1605.53 ‑ ‑ Mussels 1605.54 ‑ ‑ Cuttle fish and squid 1605.55 ‑ ‑ Octopus 1605.56 ‑ ‑ Clams, cockles and arkshells 1605.57 ‑ ‑ Abalone 1605.58 ‑ ‑ Snails, other than sea snails 1605.59 ‑ ‑ Other …

Section II > Chapter 9 > Heading 0906

Explanatory notes

… Madagascan type cinnamon ( Cinnamomum zeylanicum Blume ) , also called fine cinnamon, is generally presented in bundles … of bark, streaked with brown; it is generally presented in rolls of a single layer.  Other varieties of cinnamon … and Madagascan type cinnamon. General commercial grades are quills, quillings, featherings and chips. …

Section I > Chapter 3 > Heading 0302

Section XVI > Chapter 85 > Heading 8509

Explanatory notes

… those which, by means of interchangeable parts, can also be used for cutting or other manipulations). (3) Fruit … Section XVI), parts of the appliances of this heading are also classified here. * *    * The heading does not cover  : …

Section VII > Chapter 39 > Heading 3917

Explanatory notes

… guts (sausage casings) of hardened protein or of cellulosic materials               ‑ Tubes, pipes and hoses, rigid : … ‑ ‑ Other, not reinforced or otherwise combined with other materials, without fittings 3917.33 ‑ ‑ Other, not … further worked) and other lay‑flat tubing. This heading also includes fittings of plastics for tubes, pipes and …

Section IV > Chapter 22 > Heading 2203

Explanatory notes

… obtained by fermenting a liquor (wort) prepared from malted cereals (most commonly barley or wheat) , water and … of non‑malted cereals (e.g., maize (corn) or rice) m a y also be used for the preparation of the liquor (wort). The … dark, sweet or bitter, mild or strong. It may be put up in barrels, bottles or in airtight tins and may be marketed as …