Harmonized System

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Section X > Chapter 48 > Heading 4808

Explanatory notes

… layer or may be combined with flat surface sheets on one side (single faced) or both sides (double faced). Heavier boards may be built up with … surfaces. The original surface area of the paper is considerably reduced in the process and the resultant …

Section VII > Chapter 40 > Heading 4008

Explanatory notes

… with other materials remain classified in this heading provided they retain the essential character of rubber. This … (as defined in Note 1 to Chapter 59), felt or nonwovens, provided that these textile materials are present merely for … embedded in rubber, or entirely coated or covered on both sides with rubber, provided that such coating or covering …

Section XIV > Chapter 71 > Heading 7103

Explanatory notes

… in jewellery or goldsmiths’ or silversmiths’ wares; but, provided they are unmounted , the heading also covers stones … of this heading may be strung for convenience of transport, provided this method of assembly is temporary and that the … also be cut into discs, rectangles, hexagons or octagons, provided all the surfaces and ridges are rough, matt and …

Section XX > Chapter 94 > Heading 9402

Explanatory notes

… usually consisting of a lower part with a basin which slides under the upper part. (7)   Mechanical beds for … (10) Stretchers and trolley‑stretchers for moving patients inside hospitals, clinics, etc. Carriages used to carry … arm or thorax supports and the like). (2)   Certain clearly identifiable parts of dentists’ chairs (e.g., head‑rests, …

Section XI > Chapter 59 > Heading 5907

Explanatory notes

… to 59.06 ), which have been impregnated, coated or covered, provided the impregnation, coating or covering can be seen … a fabric, usually of cotton or linen, coated on one or both sides with a paste essentially composed of oxidised linseed oil, fillers and colouring matter. It also …

Section XVI > Chapter 84 > Heading 8431

Explanatory notes

… or starting equipment ( heading 85.11 ).       (b) Parts identical with those for motor vehicles and not suitable for … bushings, tool‑joints, drill collars, subs, drill pipe guides, stop‑collars, spider bowls, split bushing slips, beams, swivel sockets, …

Section XI > Chapter 53 > Heading 5301

Explanatory notes

… the raw flax is first boiled in a solution of sodium hydroxide and then impregnated with sodium carbonate; it is then treated with dilute acid, when the stalks are disintegrated by the liberation of carbon dioxide, leaving the flax fibres free. Flax so treated does …

Section XX > Chapter 94 > Heading 9403

Explanatory notes

… wardrobes, linen presses; hall stands, umbrella stands; side‑boards, dressers, cupboards; food‑safes; bedside tables; beds (including wardrobe beds, camp‑beds, …

Section XVI > Chapter 84 > Heading 8472

Explanatory notes

… The term “office machines” is to be taken in a wide general sense to include all machines used in offices, … apparatus ( Chapter 90 ). (2)   Addressing machines . These rapidly print addresses on invoices, letters, envelopes, … as printers of heading 84.43 . (ii)  Machines for typing identifying characters (and sometimes also branding with …

Section X > Chapter 48 > Heading 4802

Explanatory notes

… 2 or more but not more than 150 g/m 2 , in sheets with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state 4802.57 - - … 4802.61 - - In rolls 4802.62 - - In sheets with one side not exceeding 435 mm and the other side not exceeding …