Harmonized System

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Section I > Chapter 2 > Heading 0209

Explanatory notes

… heading is restricted to fat free of lean meat; such fat falls in the heading even if suitable only for industrial … (e.g., of geese), not rendered or otherwise extracted, also falls in the heading; when rendered or otherwise … extracted it is excluded ( heading 15.01 ). Fat from marine mammals is excluded ( Chapter 15 ). …

Section VIII > Chapter 43 > Heading 4304

Explanatory notes

… similar articles of real furskin. The heading applies also to artificial tails made by assembling fibres of fur or hair fibres on a core of leather or cord. Fabricated tails consisting of a number of real tails or scraps of fur …

Section XVI > Chapter 84 > Heading 8450

Explanatory notes

… are normally used in the household, commercial laundries, hospitals, etc., to clean linens, finished goods, etc.  They … give high frequency vibrations to the liquid. The heading also covers machines which both wash and dry. However, dry‑cleaning machinery falls in heading 84.51 . PARTS Subject to the general …

Section V > Chapter 26 > Heading 2619

Explanatory notes

… construction. Slag crushed and roughly graded as macadam falls in heading 25.17 . The heading also excludes granulated slag (slag sand) of heading 26.18 . … cutting, shaping or other metal working processes, which falls in heading 72.04 . …

Section II > Chapter 6 > Heading 0603

Explanatory notes

… heading covers not only cut flowers and buds as such, but also bouquets, wreaths, floral baskets and similar articles … in the heading even if they contain accessories of other materials (ribbons, paper trimmings, etc.). Cut branches of … flower buds of this heading. The heading excludes flowers, petals and buds of a kind used primarily in perfumery, in …

Section XI > Chapter 61 > Heading 6110

Explanatory notes

… 6110.30 - Of man-made fibres 6110.90 - Of other textile materials This heading covers a category of knitted or … goalkeeper jerseys) remain classified in this heading. It also covers tailored waistcoats except when these are … one of the components of a man’s or boy’s or woman’s or girl’s suit of heading 61.03 or 61.04 , as the case may be. …

Section XVI > Chapter 84 > Heading 8411

Explanatory notes

… GAS TURBINES This group includes turbo-shaft engines. It also includes industrial gas-turbine engines that are either … and gas, pipeline and petrochemical industry. This group also includes other gas turbines without a combustion … parts of the engines and motors of this heading are also classified here (e.g., gas turbine rotors, combustion …

Section VI > Chapter 28 > Heading 2810

Explanatory notes

… (B 2 O 3 ) exists as transparent vitreous masses, crystals or white flakes. It has been used for making … etc.) by action on volatile metal fluorides. The heading also includes all other oxides of boron. (B) BORIC ACIDS … wicks; for fire‑proofing cloth. Crude natural boric acid falls in heading 25.28 when containing not more than 85 % of …

Section III > Chapter 15 > Heading 1511

Explanatory notes

… guineensis ) which is native to tropical Africa but is also grown in Central America, Malaysia and Indonesia; other examples are Elaeis melanococca (also known as noli palm) and various species of Acrocomia … palm (coco mbocaya), originating in South America.  The oils are obtained by extraction or pressing and may be of …

Section IX > Chapter 44 > Heading 4414

Explanatory notes

… from beadings or mouldings. The frames of the heading may also be of wood marquetry or inlaid wood. The articles of … pictures and photographs presented in wooden frames are also classified in this heading when the essential character … heading 70.09 ). In the case of framed paintings, drawings, pastels, collages and similar decorative plaques, and …

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