Harmonized System

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Section II > Chapter 10 > Heading 1003

Explanatory notes

… Bracteiferous varieties of barley differ from most other cereals in that their husks (or hulls) become fused to the grain kernel in the course of … which is straw‑yellow in colour and pointed at the ends, falls in the heading only if presented complete with husk …

Section XI > Chapter 52 > Heading 5201

Explanatory notes

… ‑ Cotton, not carded or combed. The seeds contained in the bolls (pods, fruit) of the cotton plant ( Gossypium ) are … brownish or reddish. They are harvested when the ripened bolls are more or less widely opened; the bolls are not … of pod waste, leaves or earthy matter still remains); it also includes cotton fibres ( other than linters and waste) …

Section XVII > Chapter 87 > Heading 8712

Explanatory notes

… i.e., pedal‑operated vehicles equipped with one or more wheels (e.g., bicycles (including those for children), … equipped with several seats and several sets of pedals, the whole being enclosed within a lightweight … separately are excluded ( heading 87.11 ). The heading also excludes  : (a)   Cycles fitted with an auxiliary motor …

Section X > Chapter 49 > Heading 4910

Explanatory notes

… items of information, such as notes of important events, festivals, astronomical and other data, verses and proverbs. They may also incorporate pictorial or advertising matter. However, … type or with replaceable blocks mounted on bases of materials other than paper of paperboard (e.g., wood, …

Section XVI > Chapter 85 > Heading 8529

Explanatory notes

… with the apparatus of headings 85.24 to 85.28. 8529.10 ‑ Aerials and aerial reflectors of all kinds; parts suitable … (heading 85.04). (c)   Accumulators for cellular phones also referred to as mobile phones (heading 85.07). (d)   …

Section V > Chapter 25 > Heading 2525

Explanatory notes

… heading includes : (A)  Crude mica , which consists of mica crystals, of irregular shape, size and thickness, covered … manufacture of built‑up mica (e.g., micanite). The heading also includes mica waste and powder. The heading excludes … ( heading  68.14 ). Vermiculite, a mineral allied to mica, falls in heading  25.30 , as do perlite and the chlorites …

Section VIII > Chapter 43 > Heading 4303

Explanatory notes

… ties, collars, etc.) made of : (A)  Furskin. (B)  Other materials lined with furskin. (C)  Other materials having furskin on the outside ( except as mere … or edging to pockets, skirts, coats, etc. This heading also covers hides or skins tanned or dressed with the hair …

Section XV > Chapter 73 > Heading 7318

Explanatory notes

… used with bolts. Blanks for bolts and untapped nuts are also included in the heading. Screws for wood differ from … sheets of metal, marble, slate, plastics, etc. The heading also covers all unpointed drive screws (or screw nails) , and also those which are pointed provided that …

Section XV > Chapter 81 > Heading 8103

Explanatory notes

… and (as ferro‑tantalum, see Chapter 72) in preparing alloy steels. It is also used to make grids and anodes for electronic valves, … extruding man‑made fibres, dental instruments and surgical tools. It is also used for bone‑fixation, etc., in surgery, …

Section XVII > Chapter 86 > Heading 8606

Explanatory notes

… transport of goods on railway networks (of any gauge). It also covers small vehicles or trucks for the transport of … with stoneware, etc., reservoirs for the transport of chemicals. (7)   Horse boxes. (8)   Double deck wagons … (12)   Mining wagons. (13)   Trolleys for the transport of rails, girders, etc. (14)   Trucks fitted with rails, for …

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