Harmonized System

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Section I > Chapter 4 > Heading 0402

Explanatory notes

… or other solid forms, of a fat content, by weight, not exceeding 1.5 %               - In powder, granules or other … in Note 1 to this Chapter) and cream, concentrated (for example, evaporated) or containing added sugar or other … or other substances ( heading 22.02 ). ° °   ° Subheading Explanatory Note. Subheadings 0402.10, 0402.21 and 0402.29 …

Section III > Chapter 15 > Heading 1507

Explanatory notes

… not degummed 1507.90 ‑ Other Soya-bean oil is obtained by extraction from the seeds of the soya bean ( Glycine max ), using hydraulic or expeller presses, or solvents. It is a pale yellow, fixed … is to be classified in heading 29.23 . ° °   ° Subheading Explanatory Note. Subheading 1507. 10 Fixed vegetable oils, …

Section XV > Chapter 83 > Heading 8302

Explanatory notes

… or hinges for automobiles). The heading does not , however, extend to goods forming an essential part of the structure … of base metal, but the wheels may be of any material (except precious metal).         In the case of castors … provisions of the heading text or of Chapter Note 2, are excluded (e.g., Chapter 87 ). (C)  Mountings, fittings and …

Section XVI > Chapter 84 > Heading 8480

Explanatory notes

… foundry, mould bases and moulding patterns, with certain exceptions referred to later, it also covers all moulds … in a predetermined shape while it sets; some moulds also exert a certain pressure on the material. But the heading excludes stamping dies of heading 82.07 since these shape …

Section XVI > Chapter 85 > Heading 8525

Explanatory notes

… photographic and cinematographic cameras of Chapter 90 expose images onto photographic film of Chapter 37, while … television cameras, whether or not presented separately, is excluded from this heading ( heading 84.28 ). Also excluded … internally record analogue or digital image files from such external machines. Generally, the cameras of this group are …

Section XVI > Chapter 85 > Heading 8549

Explanatory notes

… intact (but non-functional) or in a scrapped condition, for example, broken, cut-up, or otherwise worn or destructed. … waste and scrap remain classified in this heading. The expression “original purpose”, in Note 6 to Section XVI, … municipal waste ( heading 38.25 ). ° °     ° Subheading Explanatory Notes. Subheadings 8549.11 to 8549.19 These …

Section II > Chapter 11 > Heading 1101

Explanatory notes

… set out in paragraph (A) of Chapter Note 2 (see General Explanatory Note) and comply with the criterion of passage … be further enriched by an addition of gluten, generally not exceeding 10 %. The heading also covers “swelling” … added with a view to their use as food preparations are excluded (generally heading 19.01 ). The heading also …

Section X > Chapter 47 > Heading 4707

Explanatory notes

… - Paper or paperboard made mainly of mechanical pulp (for example, newspapers, journals and similar printed matter) … possible use for other purposes (e.g., packing) does not exclude its classification in this heading. Paper wool, however, even if manufactured from waste paper, is excluded ( heading 48.23 ). The heading also excludes waste …

Section XI > Chapter 60 > Heading 6001

Explanatory notes

… cotton 6001.22 ‑ ‑ Of man‑made fibres 6001.29 ‑ ‑ Of other textile materials               ‑ Other : 6001.91 ‑ ‑ Of … cotton 6001.92 ‑ ‑ Of man‑made fibres 6001.99 ‑ ‑ Of other textile materials Unlike the woven fabrics of heading 58.01, … yarn to form loops (“imitation terry fabrics”) (see General Explanatory Note). Such fabrics have rows of chain stitches …

Section VI > Chapter 29 > Heading 2927

Explanatory notes

… –  where R is an organic radical and X –  is an anion, for example : (a)  Benzenediazonium chloride* . (b) … of general formula RN 2 where R is an organic radical, for example : (a)  Diazomethane . (b) Ethyl diazoacetate . (3)   … which are also included here. Organic colouring matters are excluded from this heading and are classified in Chapter 32 . …

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