Harmonized System

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Section II > Chapter 11 > Heading 1102

Explanatory notes

… maize (corn) (including whole cobs ground with or without their husks) grain sorghum, rice or buckwheat are classified in this heading as flours if they fulfil the requirements as to starch content and ash content set out in … with the criterion of passage through a standard sieve as required by paragraph (B) of that Note. Flours of this …

Section VIII > Chapter 43 > Heading 4303

Explanatory notes

… the collar or revers were not so exaggerated as to form virtually a cape or bolero), cuffs or edging to pockets, skirts, coats, etc. This heading also covers hides or skins tanned or dressed with the hair or wool on, assembled with the addition of other …

Section X > Chapter 49 > Heading 4906

Explanatory notes

… exist, or for the guidance of builders or manufacturers in their construction (e.g., architects’ or engineers’ plans … The plans and drawings may include specifications, directions, etc., printed or not. This heading also includes … in this heading if they are the hand‑drawn originals or their carbon copies or photographic reproductions on …

Section XVII > Chapter 86 > Heading 8606

Explanatory notes

… specialised types : (1)   Tank wagons and the like (e.g., reservoir wagons, cask wagons). (2)   Insulated or … trucks. (6)   Reservoir wagons fitted with stoneware, etc., reservoirs for the transport of chemicals. (7)   Horse …

Section XVIII > Chapter 91 > Heading 9109

Explanatory notes

… inter alia , movements regulated by a balance‑wheel and hairspring or by any other regulating system capable of … a clock train, i.e., a train containing parts such as the first, second, third and fourth wheel, the minute wheel and hour wheel. …

Section VI > Chapter 28 > Heading 2819

Explanatory notes

… not to be confused with mixtures of lead chromate and iron blues known as “chrome green”. It is also used for the … metallurgy. Chromite, natural chromium oxide containing iron (chrome iron ore, iron chromite) is excluded ( heading 26.10 ). (B) …

Section V > Chapter 25 > Heading 2513

Explanatory notes

… formed of small hard aluminium oxide crystals mixed with iron oxide and particles of mica. It is often presented in … abrasive powder after simple crushing. Crushed emery is a dirty brown powder interspersed with occasional glittering … . (b)   Precious or semi‑precious stones (e.g., ruby, sapphire) of heading 71.03 . (c)   Artificial abrasives such …

Section XI > Chapter 55 > Heading 5506

Explanatory notes

… in coils or balls, known as “tops”. Tops are also made directly from filament tow by what are known as “tow‑to‑top” … which breaks or cuts the filaments without disturbing their continuity or their parallel arrangement. The …

Section VI > Chapter 38 > Heading 3809

Explanatory notes

… may be identified as falling in this heading because of their composition and presentation which give them a … natural resins or silicic acid. (3) Agents to produce dirt‑repellent finishes . These are generally based on … on metallic salts (e.g., aluminium, ammonium, chromium or iron sulphates or acetates, potassium dichromate, antimony …

Section VI > Chapter 33 > Heading 3301

Explanatory notes

… These oils remain in the heading whether or not their fragrance has been modified by removal of their terpenes. Most of these oils are volatile, and the … sometimes contain small quantities of solvent used in their extraction (e.g., ethyl alcohol), but this does not …

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