Harmonized System

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Section XI > Chapter 50 > Heading 5005

Explanatory notes

… yarns produced from these single yarns. They are, however, excluded if put up for retail sale ( heading 50.06 ) or if … 56.07 ) (see Parts (I) (B) (2) and (3) of the General Explanatory Note to Section XI). (A)  Yarn spun from silk … of the General Explanatory Note to Section XI. The heading excludes imitation catgut of silk, of heading 56.04 . …

Section IX > Chapter 45 > Heading 4501

Explanatory notes

… bark), or which has been roughly squared, is, however, excluded ( heading 45.02 ). (2)   Waste of natural or … used as a heat‑ or sound‑insulating material and to some extent for packing fruit. Crushed, granulated or ground cork … remains in the heading if coloured, impregnated, baked or expanded by heat‑treatment; but agglomerated cork is …

Section XIV > Chapter 71 > Heading 7118

Explanatory notes

… includes coin which is no longer legal tender but it excludes collectors’ pieces (see Explanatory Note to heading 97.05 ). Coins are made by … 71.13 , 71.14 or  71.17 or heading 83.06 (see corresponding Explanatory Notes). (b)   Coins mounted in brooches, …

Section XII > Chapter 66 > Heading 6603

Explanatory notes

… mounted on shafts (sticks) 6603.90 - Other This heading excludes parts, trimmings and accessories, of textile … etc. (see Note 2 to this Chapter). With these exceptions , the heading covers identifiable parts, fittings … does not include  : (a)   Unfinished walking-sticks (see Explanatory Note to heading 66.02 ). (b)   Iron or steel …

Section IV > Chapter 23 > Heading 2308

Explanatory notes

… industrial processing of vegetable materials in order to extract some of their constituents. It covers, inter alia  : … citrus fruit, etc.), even if they may also be used for the extraction of pectin. (6)   Bran obtained as a by‑product … left after the preparation of coffee substitute (or extracts thereof) from cereal grains or other vegetable …

Section XVI > Chapter 84 > Heading 8433

Explanatory notes

… other than machinery of heading 84.37. The provisions of Explanatory Note to heading 84.32 apply, mutatis mutandis , … light attachments such as a trailer. However, the heading excludes portable machines for trimming lawns, cutting grass along walls, borders or under bushes, for example. These machines, which are composed of a …

Section IV > Chapter 18

Explanatory notes

… oil and preparations containing cocoa (in any proportion), except : (a) Yogurt and other products of heading 04.03 . … Food preparations of flour, groats, meal, starch or malt extract, containing less than 40 % by weight of cocoa … Medicaments ( heading 30.03 or 30.04 ). The Chapter also excludes theobromine, an alkaloid extracted from cocoa ( …

Section XV > Chapter 78 > Heading 7806

Explanatory notes

… breast plates; electroplating anodes (see Part (A) of the Explanatory Note to heading 75.08); lead bars, rods, … 9 (c) to Section XV ( other than cast rods intended, for example, for rolling or drawing or for re-casting into … correspond to the iron or steel goods referred to in the Explanatory Notes to headings 73.04 to 73.07. …

Section II > Chapter 11 > Heading 1102

Explanatory notes

… set out in paragraph (A) of Chapter Note 2 (see General Explanatory Note) and comply with the criterion of passage … added with a view to their use as food preparations are excluded (generally heading 19.01 ). The heading also excludes flours mixed with cocoa ( heading 18.06 if they …

Section XII > Chapter 65 > Heading 6507

Explanatory notes

… name, etc. (2)   Linings and part linings normally made of textile material but sometimes of plastics, leather, etc. … not included in this heading. (3)   Covers , generally of textile fabric or plastics. (4)   Hat foundations ; these … (5)   Hat frames , e.g., wire frames (sometimes gimped with textile or other material) and spring frames for opera hats. …