Harmonized System

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Section VII > Chapter 39 > Heading 3922

Explanatory notes

… other sanitary ware of similar dimensions and uses, such as portable bidets, baby baths and camping toilets. Flushing … the heading excludes  : (a)   Small portable sanitary articles such as bed pans and chamber‑pots ( heading 39.24 … intended for permanent installation in or on walls or other parts of buildings, otherwise in heading 39.24 . …

Section VI > Chapter 38 > Heading 3823

Explanatory notes

… crystallisation either with or without solvent. The liquid part (commercially known as oleic acid or olein) consists of … consists mainly of palmitic and stearic acids with a small proportion of unsaturated fatty acids. This heading … flakes or powder.  It is also marketed in liquid form when transported hot in isothermal tanks. (2)   Commercial oleic …

Section IV > Chapter 21 > Heading 2103

Explanatory notes

… generally of a highly spiced character, used to flavour certain dishes (meat, fish, salads, etc.), and made from … substances of Chapters other than Chapter 9, in such proportions that the mixture has no longer the essential … Cognac). This heading also covers mixtures of plants or parts of plants of heading 12.11 of a kind used for …

Section XVIII > Chapter 90 > Heading 9014

Explanatory notes

… 9014.80 ‑ Other instruments and appliances 9014.90 ‑ Parts and accessories (I) DIRECTION FINDING COMPASSES This … instrument readings and the action of the servo‑motors. PARTS AND ACCESSORIES Subject to the provisions of Notes 1 and 2 to this Chapter (see the General Explanatory Note), parts and accessories of apparatus or appliances of this …

Section V > Chapter 25 > Heading 2504

Explanatory notes

… is a variety of carbon distinguished by its lustre and its property of marking paper (for which reason it is used as … when it has been heat treated merely to remove impurities. Apart from its use in pencils, natural graphite is also used … for the manufacture of crucibles and other refractory articles, furnace electrodes and other electric parts. The …

Section XI > Chapter 61 > Heading 6116

Explanatory notes

… or girls and those for men or boys. It includes ordinary short gloves with separate fingers, mittens covering only part of the fingers, mitts with separation for the thumb … provided they have the essential character of the finished article. The heading does not cover  : (a)   Knitted or …

Section XV > Chapter 82 > Heading 8215

Explanatory notes

… tongs and similar kitchen or tableware. 8215.10 ‑ Sets of assorted articles containing at least one article plated with …

Section XXI > Chapter 97 > Heading 9706

Explanatory notes

… included in headings 97.01 to 97.05 . The interest of these articles derives from their age and, as a general … the heading includes : antique furniture incorporating parts of modern manufacture (e.g., reinforcements and …

Section XVI > Chapter 84 > Heading 8477

Explanatory notes

… tubes 8477.59 ‑ ‑ Other 8477.80 ‑ Other machinery 8477.90 ‑ Parts The heading covers machinery for working rubber or … includes : (1)   Moulding machines for tyres or other articles of rubber or plastics excluding moulds as such ( headings 68.15 , 69.03 and 84.80 in particular). (2)   Inner‑tube valve‑hole cutting machines. …

Section IV > Chapter 24 > Heading 2402

Explanatory notes

… whether or not containing tobacco substitutes in any proportion, is excluded ( heading 24.03 ). This heading … of tobacco and tobacco substitutes, regardless of the proportions of tobacco and tobacco substitutes present in the mixture. (2)   Cigarettes containing tobacco.        Apart from cigarettes containing only tobacco, this heading …

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