Harmonized System

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Section IV > Chapter 24 > Heading 2404

Explanatory notes

… electric vaporising devices   for recreational or smoking cessation purposes ,  including products that claim to … general health and well-being  (e.g., solutions containing essential oils, or vitamins). Similar products intended for … otherwise than by heating, e.g., by means of a chemical process or by ultrasonic evaporation (e.g., nicotine …

Section V > Chapter 27 > Heading 2709

Explanatory notes

… of bituminous minerals. The crude oils thus obtained remain classified in this heading even when they have been subjected to the following processes : (1)   Decantation. (2)   De‑salting. (3)   … (4)   Stabilisation in order to normalise the vapour pressure. (5)   Elimination of very light fractions with a …

Section VI > Chapter 38 > Heading 3807

Explanatory notes

… of resinous or non‑resinous wood. Apart from gases, these processes give pyroligneous liquids, wood tar and wood … on rosin, resin acids or on vegetable pitch. The products classified here are : (A)  Wood tar; wood tar oils whether … pyroligneous liquids ‑ in which they have been partially dissolved (dissolved tars).       Partially distilled tars …

Section VII > Chapter 40 > Heading 4002

Explanatory notes

… end product. Such treatment must not, however, alter its essential character as a raw material. In particular it must …

Section X > Chapter 48 > Heading 4801

Explanatory notes

… 48.01 ‑ Newsprint, in rolls or sheets. The expression “newsprint” is defined in Note 4 to this Chapter. … “wood fibres obtained by a mechanical or chemi-mechanical process” means fibres obtained by various pulp manufacturing … Mechanical pulps , which include stone groundwood (SGW) and pressurised stone groundwood (PGW) pulps, as well as pulps …

Section V > Chapter 27 > Heading 2710

Explanatory notes

… part of this heading are those which have undergone any process other than those specified in the Explanatory Note … as well as light, medium and heavy oils obtained in more or less broad fractions by the distillation or refining of … distillation of coal, by hydrogenation or by any other process (e.g., by cracking, reforming, etc.).        The …

Section VI > Chapter 28 > Heading 2801

Explanatory notes

… ELEMENTS GENERAL Chemical elements can be divided into two classes, non‑metals and metals. In general, this sub‑Chapter … least in some of their forms, whereas numerous metals are classified elsewhere : ‑ precious metals ( Chapter 71 and … of the various known elements, indicating the appropriate classification, is given below. Some elements, such as …

Section XVI > Chapter 84 > Heading 8460

Explanatory notes

… Other               ‑ Other grinding machines : 8460.22 ‑ ‑ Centreless grinding machines, numerically controlled 8460.23 … or polishing products. For the purposes of this heading the expression “polishing products” means the following  : (1)  …

Section XI > Chapter 56 > Heading 5607

Explanatory notes

…        Textile yarn reinforced with metal thread is always classified here and differs from metallised yarn of heading … obtained from fibrillating strip which has been more or less completely split into filaments by twisting. (2)   … and cables .        These are in all cases classified here regardless of their weight per metre. They are usually …

Section XVI > Chapter 85 > Heading 8505

Explanatory notes

… to the use for which they are intended. They consist essentially of a coil of wire wound around a core of soft … iron, this core being either in one piece or laminated. The passing of electric current in the coil confers magnetic … keeper) adhering to the two poles. Permanent magnets remain classified here whatever their use, including small magnets …