Harmonized System

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Section XXI > Chapter 97 > Heading 9702

Explanatory notes

… of the process or of the material employed by him, but excluding any mechanical or photomechanical process (see … other conditions of the preceding paragraph, the heading includes, as original works, lithographs executed by the … Frames around engravings, prints or lithographs are to be classified with those articles in this heading, only if they …

Section IV > Chapter 16 > Heading 1601

Explanatory notes

… i.e., preparations consisting of meat, meat offal (including guts and stomachs) or insects, which have been … pieces of meat or meat offal. Sausages and the like remain classified in the heading whether or not they have been cut … used as sausage casings, unless these preparations were classifiable in this heading without such casings (generally …

Section IX > Chapter 44 > Heading 4403

Explanatory notes

… ( Eucalyptus spp. ) 4403.99 ‑ ‑ Other This heading includes timber in the natural state as felled, usually with … in transport or to prevent decay. The principal products classified here, when of the above description, include: …

Section XX > Chapter 94 > Heading 9403

Explanatory notes

… of plastics               ‑ Furniture of other materials, including cane, osier, bamboo or similar materials : 9403.82 … or not fitted with a hot plate). (2)   Offices , such as : clothes lockers, filing cabinets, filing trolleys, card … the like not having the character of furniture; these are classified according to their constituent material ( …

Section XV > Chapter 73 > Heading 7310

Explanatory notes

… of less than 50 l : 7310.21 ‑ ‑ Cans which are to be closed by soldering or crimping 7310.29 ‑ ‑ Other Whereas … as fixtures. The larger containers covered by this heading include tar or oil drums; petrol cans; milk churns; casks … may be equipped with tap‑holes, bungs, lids or other closures to facilitate filling and emptying. The heading …

Section XVI > Chapter 84 > Heading 8427

Explanatory notes

… or handling equipment. Works trucks of this description include, for example : (A) FORK‑LIFT AND OTHER ELEVATING OR … machines which work on the same principle as elevators are classified in heading 84.28 . (B) OTHER WORKS TRUCKS FITTED … PARTS Subject to the general provisions regarding the classification of parts (see the General Explanatory Note to …

Section XVI > Chapter 85 > Heading 8526

Explanatory notes

… altimeters). (5)   Meteorological radar for tracking storm clouds or meteorological balloons. (6)   Blind bombing … PARTS Subject to the general provisions regarding the classification of parts (see the General Explanatory Note to Section XVI), parts of the apparatus of this heading are classified in heading 85.29 . * *    * Special purpose …

Section XIII > Chapter 68 > Heading 6804

Explanatory notes

… for cutting discs from sheets of glass, quartz, etc., are classified in this heading if the working edge is smooth … toilet, manicure and pedicure purposes, and also for the cleaning up, polishing, etc., of metals, etc. Grinding … binders such as ceramic materials (for example, powdered clay or kaolin, sometimes with added feldspar), sodium …

Section XVII > Chapter 88 > Heading 8801

Explanatory notes

… and normally weigh 4 to 30 g. They are used to determine cloud height. In most cases balloons used in meteorology are … fitted with or designed to be fitted with an engine are classified in heading 88.02 . Hang gliders include, in … for example, to carry meteorological instruments. Kites clearly designed as toys are excluded ( heading 95.03 ). * …

Section XVIII > Chapter 90 > Heading 9016

Explanatory notes

… without weights. This heading covers balances of all types, including electronic balances, provided their sensitivity is … presented separately, even if made of precious metal, are excluded ( heading 84.23 ). Many of the balances of this … or principally with the balances of this heading are also classified here (for example, beams, trays, cabinets, dials, …

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