Harmonized System

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Section IV > Chapter 24 > Heading 2401

Explanatory notes

… Tobacco, not stemmed/stripped 2401.20 ‑ Tobacco, partly or wholly stemmed/stripped 2401.30 ‑ Tobacco refuse This … covers : (1)   Unmanufactured tobacco in the form of whole plants or leaves in the natural state or as cured or fermented leaves, whole or stemmed/stripped, trimmed or untrimmed, broken or …

Section XI > Chapter 52 > Heading 5212

Explanatory notes

… Explanatory Note to Section XI) made of cotton yarns. However, it should be noted that it covers only mixed woven fabrics, other than those of the preceding headings of this Chapter or specified …

Section XII > Chapter 65 > Heading 6506

Explanatory notes

… protective padding or, in the case of certain helmets, with microphones or earphones. The heading also covers : (1)   Hats and headgear of rubber or plastics (e.g., bathing caps, hoods). (2)   Hats and headgear of leather or composition …

Section IV > Chapter 18 > Heading 1804

Explanatory notes

… matter contained in cocoa beans, is generally obtained by hot‑pressing either cocoa paste or the whole bean. An inferior quality, often referred to as cocoa … flavour. It is generally presented in slabs, and is used in chocolate‑making (to enrich cocoa pastes), in confectionery …

Section V > Chapter 27 > Heading 2703

Explanatory notes

… small quantities of the fertilising elements nitrogen, phosphorus or potassium. Such products are generally used as potting soils. However, the heading does not cover  : (a)   Fibres of peat …

Section II > Chapter 10 > Heading 1001

Explanatory notes

… of a colour ranging from amber yellow to brown; it usually shows a translucent, hornlike, vitreous fracture. Spelt , a type of wheat with a … only wheat or meslin regarded by the competent national authorities as being for sowing. …

Section VIII > Chapter 42 > Heading 4201

Explanatory notes

… draught and pack animals, knee pads, blinkers and boots for horses, decorated trappings for circus animals, muzzles for … or cats, saddle cloths, saddle cushions and saddle bags, horse blankets specially shaped for the purpose, coats for …

Section VII > Chapter 39 > Heading 3918

Explanatory notes

… as floor coverings, in rolls or in the form of tiles. It should be noted that self‑adhesive floor coverings are … covers wall or ceiling coverings of plastics, including those with a textile backing. Wallpaper or similar wall … or covered with plastics are excluded ( heading 48.14 ). It should be noted that this heading includes articles printed …

Section XI > Chapter 61 > Heading 6114

Explanatory notes

… copes, soutanes, surplices). (3)   Professional or scholastic gowns and robes. (4)   Specialised clothing for … clothing, jockeys’ silks, ballet skirts, leotards).  However, protective equipment for sports or games (e.g., fencing masks and breast plates, ice hockey pants, etc.) are excluded (heading 95.06) . …

Section IX > Chapter 45

Explanatory notes

… are commercially more important. They are compact and homogeneous, and the outer surface, although to some extent fissured, is less rugged than that … articles of cork and agglomerated cork), other than those excluded at the end of the Explanatory Note to heading …