Harmonized System

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Section X > Chapter 49 > Heading 4907

Explanatory notes

… use or uses for which they are intended.         They include : (1) Postage stamps , normally used in prepayment … stamps for surcharging understamped letters, etc., are also included. (2) Revenue stamps used for affixing to documents … are collectors’ pieces or which form a collection, are classified in heading 97.05 . (E)   Cheque forms are stamped …

Section XVIII > Chapter 90 > Heading 9014

Explanatory notes

… finding compasses, from the simple types used by hikers, cyclists, etc., to those specialised for use in mining, … of the aircraft in relation to the surrounding air. (3) Climbing or diving speed indicators . These show the … of apparatus or appliances of this heading remain classified here. * *    * This heading also excludes  : …

Section VI > Chapter 28 > Heading 2804

Explanatory notes

… welding metals (oxy‑hydrogen blow lamps), etc. The heading excludes deuterium (stable hydrogen isotope) which falls in … metallurgy and in medicine (inhalations). This heading also includes ozone , an allotropic form of oxygen obtained by … medicine) ( Chapter 30 ). In the Nomenclature, antimony is classified as a metal ( heading 81.10 ). Some of the …

Section II > Chapter 8 > Heading 0813

Explanatory notes

… dried fruits of this Chapter (A)  Dried fruit. This heading includes dried fruits which when fresh are classified in headings 08.07 to 08.10. They are prepared … all mixtures of nuts or dried fruits of this Chapter (including mixtures of nuts or dried fruits falling in the …

Section XIII > Chapter 69 > Heading 6907

Explanatory notes

… or as hearth slabs. Both categories may be made from clays or other inorganic raw materials, usually shaped by … or china (e.g., flags for pedestrian crossings). The classification of goods in this heading is therefore … tiles intended for splitting before use. (3)  Terracotta cladding elements used in the building industry for exterior …

Section XVI > Chapter 85 > Heading 8522

Explanatory notes

… ‑ Other Subject to the general provisions regarding the classification of parts (see the General Explanatory Note to … heading 85.19 or 85.21 . The range of parts and accessories classified here includes : (1)   Pick‑up cartridges for … recording or reproducing apparatus. (11) Cassettes for cleaning the magnetic heads of sound or video recording or …

Section II > Chapter 7 > Heading 0709

Explanatory notes

… spp. ) 0709.99 - - Other The vegetables of this heading include : (1)         Asparagus. (2)         Aubergines … than celeriac of heading 07.06 ). (4)         Mushrooms (including mushrooms of the genus Agaricus (such as the … of the genus Pimenta include Jamaica pepper (also known as clove pepper, English pepper and allspice). The heading does …

Section VI > Chapter 28 > Heading 2834

Explanatory notes

… Of potassium 2834.29 ‑ ‑ Other (A) NITRITES Subject to the exclusions mentioned in the introduction to this sub‑Chapter, this heading includes nitrites, metal salts of nitrous acid (HNO 2 ) … ). (See other exclusions below.) Basic nitrates are also classified here. (1)   Potassium nitrate (KNO 3 ) (also …

Section XVI > Chapter 85 > Heading 8532

Explanatory notes

… to a fixed dielectric. Dry capacitors may be enclosed in a clamp‑equipped box or be used without a box. (2)   “Oil” … air. PARTS Subject to the general provisions regarding the classification of parts (see the General Explanatory Note to Section XVI), parts of capacitors are also classified here. * *    * The heading does not cover certain …

Section IX > Chapter 44 > Heading 4412

Explanatory notes

… a base other than wood (e.g., panels of plastics) is also classified here provided it is the veneer which gives the … is replaced by other materials such as a layer or layers of particle board, fibreboard, wood waste glued together, … marquetry and inlaid wood ( heading 44.20 ). (e)   Panels clearly identifiable as parts of furniture (generally …

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