Harmonized System

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Section XVII > Chapter 89

Explanatory notes

… falling in other Chapters of Section XVII, this Chapter excludes all separately presented parts ( other than hulls) … the appropriate headings elsewhere in the Nomenclature, for example : (1) The parts and accessories specified in Note 2 … ships or boats ( heading 84.79 ). The following are also excluded from this Chapter : (a)   Model vessels used for …

Section XIII > Chapter 70 > Heading 7016

Explanatory notes

… akin to that of pumice-stone; it has a specific gravity not exceeding 0.5 (hence its use as a substitute for cork), and … life-buoys, ornaments, etc. In such forms, it is excluded from this heading and classified in the headings … heading 70.13, 70.17 or 70.20 ). The heading also excludes  : (a)   Glass of headings 70.04 to 70.06 . (b)   …

Section XV > Chapter 73 > Heading 7321

Explanatory notes

… the appliances in question must not operate at a level in excess of household requirements. This heading includes : … boilers for central heating. On the other hand the heading excludes appliances also using electricity for heating … as in the case of combined gas‑electric cookers for example ( heading 85.16 ). All these articles may be …

Section XVI > Chapter 84 > Heading 8484

Explanatory notes

… or pumps, or for certain pipe joints. But the heading excludes gaskets and joints of asbestos board reinforced … Therefore a pouch, envelope, box, etc., containing, for example, five gaskets all made of paperboard, is not covered … which they are mounted, resisting the pressure and stress exerted on them by moving components or due to vibrations, …

Section XVII > Chapter 89 > Heading 8905

Explanatory notes

… Such platforms are generally designed for the discovery or exploitation of off‑shore deposits of oil or natural gas. … which are towed or in some cases self‑propelled to the exploration or production site and are sometimes capable of … gas, which are neither floating nor submersible, are excluded from this heading ( heading 84.30 ). This heading …

Section VI > Chapter 28 > Heading 2849

Explanatory notes

… and is nearly as hard as diamond but rather brittle. Used extensively as an abrasive and as a refractory product; … Also used for the manufacture of silicon. The heading excludes silicon carbide in the form of powder or grain on a … may not be stoichiometric. Mechanical mixtures are however excluded . The heading also excludes  : (a)   Binary …

Section VI > Chapter 28 > Heading 2813

Explanatory notes

… It is used as a solvent for numerous purposes, e.g., for extracting oils, fats or essential oils, for defatting … thiocarbonate ( heading 28.42 ) is sometimes used. (See the Explanatory Note to heading 38.08.) (2)   Silicon disulphide … thioarsenates of heading 28.42 .           The heading excludes natural arsenic sulphides (disulphide or realgar, …

Section XVI > Chapter 85 > Heading 8524

Explanatory notes

… regarding the classification of parts (see the General Explanatory Note to Section XVI), parts of the apparatus of … are classified in heading 85.29. ° °     ° The heading excludes , inter alia : ⒜ Flat panel display modules with … display modules (e.g. video game consoles, toys, games, exercise equipment and sport requisites, etc.) . …

Section XV > Chapter 82 > Heading 8202

Explanatory notes

… so as to be quite flat, or corrugated) provided their extremities are perforated or otherwise shaped for fixing. … of peripheral inserts of abrasive material are, however, excluded (see the Explanatory Note to heading 68.04 ). The heading includes …

Section II > Chapter 8 > Heading 0805

Explanatory notes

… Citrus aurantifolia, Citrus latifolia ) 0805.90 ‑ Other The expression “citrus fruit” applies inter alia to : (1)   … green lemons of a kind used for preserving. The heading excludes  : (a)   Citrus fruit peel ( heading 08.14 ). (b)   … has blossomed, gathered dry with a view, in particular, to extraction of their essential oil (petit‑grain) ( …