Harmonized System

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Section XXI > Chapter 97 > Heading 9706

Explanatory notes

… an age exceeding one hundred years, provided they are not included in headings 97.01 to 97.05 . The interest of these articles derives from their age and, as a general … caskets, fans, etc.). (11) Musical instruments. (12) Clocks and watches. (13) Glyptographers’ wares (cameos, …

Section IX > Chapter 44 > Heading 4415

Explanatory notes

… box pallets and other load boards; pallet collars The articles of this heading may be made of ordinary wood or of particle board or similar board, fibreboard, laminated wood … container. Where the wood is not in such sets, it is to be classified as sawn or planed wood, plywood, etc., as the …

Section XV > Chapter 82 > Heading 8213

Explanatory notes

… and similar shears, and blades therefor. The scissors classified in this heading consist of two superimposed … scissors; twin scissors (four bladed) for cutting strips of cloth; horse clipping scissors; hoof cutting scissors; secateur type …

Section XVI > Chapter 84 > Heading 8439

Explanatory notes

… of the pulp flowing out on to an endless band of wire cloth, it is picked up from a vat on a revolving cylinder of … they are presented together, such component machines are classified with the composite machines in this heading, but … ). PARTS Subject to the general provisions regarding the classification of parts (see the General Explanatory Note to …

Section VI > Chapter 28 > Heading 2826

Explanatory notes

… 4 .CdO)). Sub‑Chapter V covers metal salts of the acids classified in sub‑Chapter II (acids derived from non‑metals) … see the Explanatory Note to heading 28.42. This sub‑Chapter excludes , inter alia : (a) Salts of Chapter 25 (e.g., … colours, opacifiers, enamels and other preparations included in Chapter 32 . This sub‑Chapter covers unmixed …

Section XI > Chapter 62 > Heading 6213

Explanatory notes

… ‑ Of cotton 6213.90 ‑ Of other textile materials The articles included in this heading are square, or … article the character of a handkerchief or scarf is classified in this heading. The heading does not include  : …

Section X > Chapter 48 > Heading 4808

Explanatory notes

… of this heading, see Note 8 to this Chapter. The heading includes : (1)   Corrugated paper and paperboard .        … 48.23 . Also excluded is extensible paper produced by the clupak process which compacts the paper web thereby flexing … papers (including those produced by rollers faced with cloth). They are used for the manufacture of certain writing …

Section XVII > Chapter 86 > Heading 8603

Explanatory notes

… are also designed to carry passengers or freight. These vehicles may be designed to travel singly, or to be coupled … coaches, vans and trucks falling in the heading include : (A)  Electrically‑propelled coaches in which … by means of storage batteries . This heading also includes electro‑gyro rail vehicles . The principle of this …

Section II > Chapter 12 > Heading 1209

Explanatory notes

… plants : 1209.21 ‑ ‑ Lucerne (alfalfa) seeds 1209.22 ‑ ‑ Clover (Trifolium spp.) seeds 1209.23 ‑ ‑ Fescue seeds … Explanatory Note, which, although intended for sowing, are classified elsewhere in the Nomenclature because they are …

Section XX > Chapter 95 > Heading 9507

Explanatory notes

… and fishing rod bells when mounted or attached to external clamps, clips or other devices. (4)   Certain hunting or shooting … of heading 42.02, 43.03 or  43.04 . (d)   Unmounted rings (classified in their own appropriate headings). (e)   Traps, …