Harmonized System

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Section IX > Chapter 44 > Heading 4415

Explanatory notes

… remain classified in this heading, but those not usable except as fuel are excluded ( heading 44.01 ). The heading also excludes  : (a)   Articles of heading 42.02 . (b)   Caskets, …

Section XVII > Chapter 87 > Heading 8709

Explanatory notes

… for the transport of goods which are fitted with, for example, a platform or container on which the goods are … principally with such vehicles; and  (ii) They must not be excluded from this heading by the provisions of the Notes to Section XVII (see the corresponding General Explanatory Note). Parts of this heading include : (1)   …

Section XVIII > Chapter 91 > Heading 9102

Explanatory notes

… but also those with complex systems (i.e., incorporating extra elements in addition to those for simply indicating hours, minutes and seconds), for example, chronograph watches, alarm watches, repeaters and … not attached) are classified in this heading. The heading excludes the following when separately presented : watch …

Section XVI > Chapter 85 > Heading 8545

Explanatory notes

… metal. In general, these articles are obtained by the extrusion or by the moulding (usually under pressure) and … are cut from the “carbon” blocks or plates described in Explanatory Note to heading 38.01. They are all made very … does not , however, include metal brushes coated with an external lubricating layer of graphite ( heading 85.35 or …

Section XVI > Chapter 84 > Heading 8425

Explanatory notes

… simple lifting or handling equipment. The provisions of Explanatory Note to heading 84.26 apply, mutatis mutandis , … system. Separately presented pulleys and pulley blocks are excluded ( heading 84.83 ). Davits, also included in this … are classified in heading 84.31 . * *    * The heading also excludes  : (a)   Hydraulic or pneumatic cylinders of …

Section XVI > Chapter 84 > Heading 8454

Explanatory notes

… Bodenblasende Maximilianhütte)). Combinations of the two exist. Other types include converters with the tuyères … ladles of the type used by tinsmiths, goldsmiths, etc., are excluded ( heading 73.25 or 73.26 ). (C) INGOT MOULDS These … (c)  a group of conveyor rollers allowing the regular extraction of the solidified metal; and (d) a system of …

Section XVI > Chapter 85 > Heading 8530

Explanatory notes

… hovertrain systems, roads or inland waterways. To a certain extent similar equipment is also used for controlling ships … equipment is also covered by the heading. But the heading excludes similar equipment which is operated mechanically, … regarding the classification of parts (see the General Explanatory Note to Section XVI), parts of the goods of this …

Section XVII > Chapter 87

Explanatory notes

… This Chapter covers the following vehicles, with the exception of certain mobile machines of Section XVI (see the Explanatory Notes to headings 87.01, 87.05 and 87.16) : (1) … the latter (see General Interpretative Rule 2 (a)), as for example : (A)  A motor vehicle, not yet fitted with the …

Section IV > Chapter 20 > Heading 2008

Explanatory notes

… packing. (10) Fruit preserved by osmotic dehydration.  The expression “osmotic dehydration” refers to a process whereby … in casks, barrels or similar containers. The heading also excludes products consisting of a mixture of plants or parts … mixed with other substances such as one or more plant extracts, which are not consumed as such, but which are of a …

Section XI > Chapter 53 > Heading 5301

Explanatory notes

… 5301.29 ‑ ‑ Other 5301.30 ‑ Flax tow and waste Flax exists in many varieties, the best known being Linum … This process is normally effected either by : (1) exposing the plant to dew or damp; (2) immersing the plant … whether or not they have been bleached or dyed. The heading excludes  : (a)   Broken woody pieces arising from the …