Harmonized System

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Section XIV > Chapter 71 > Heading 7118

Explanatory notes

… coin), not being legal tender 7118.90 - Other This heading applies to coins of any metal (including precious metals) of … 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 XI > Chapter 57

Explanatory notes

… and strength) but intended for use for other purposes (for example, as wall hangings or table covers or for other … with woven or nonwoven fabrics or with cellular rubber or plastics. The Chapter does not cover : (a) Floor covering underlays, i.e., coarse fabric or felt padding placed between the floor and the carpet (classified …

Section II > Chapter 10 > Heading 1003

Explanatory notes

… the course of growth and therefore cannot be separated by simple threshing or winnowing. Barley grain of this kind, … pointed at the ends, falls in the heading only if presented complete with husk (or hull). When this husk or hull has … (a)   Sprouted barley (malt), nor roasted malt (see Explanatory Note to heading 11.07 ). (b)   Roasted barley …

Section XI > Chapter 60 > Heading 6006

Explanatory notes

… of the preceding headings of this Chapter. It covers, for example, weft knits and crocheted fabrics of a width … by weight less than 5 % of such yarn or thread. The Explanatory Note to this Chapter explains the meaning of “weft knits” and “crocheted fabrics” …

Section VI > Chapter 29 > Heading 2927

Explanatory notes

… –  where R is an organic radical and X –  is an anion, for example : (a)  Benzenediazonium chloride* . (b) … of general formula RN 2 where R is an organic radical, for example : (a)  Diazomethane . (b) Ethyl diazoacetate . (3)   … and R 3  is either an organic radical or hydrogen, for example : (B) AZO-COMPOUNDS* These are compounds containing …

Section VI > Chapter 28 > Heading 2808

Explanatory notes

… by oxidising ammonia in the presence of a catalyst (platinum, iron, chromium, bismuth or manganese oxides, … (of silver, mercury, lead, copper, etc.), organic dyes, explosives (nitroglycerol, collodion cotton, … the pickling of metals (especially for pickling cast iron); copperplate engraving; gold or silver refining. (B) …

Section VIII > Chapter 43 > Heading 4303

Explanatory notes

… would be regarded as mere trimming if constituting, for example, the collar and revers (provided the collar or … furskin, or in which furskin gives the essential character. Examples are rugs, coverlets, unstuffed pouffes, cases, … articles and accessories for use in machinery or mechanical appliances or for industrial purposes (e.g., polishing caps, …

Section XI > Chapter 62 > Heading 6214

Explanatory notes

… over the head and shoulders. (4)   Veils . This description applies to a variety of articles, generally made of light, … threads at regular intervals and so designed that, by simple cutting of the unwoven threads, fringed articles of … obtained. The heading does not include  : (a)   Nonwovens simply cut into squares or rectangles ( heading 56.03 ). …

Section I > Chapter 4 > Heading 0403

Explanatory notes

… water. Apart from the additives mentioned in the General Explanatory Note to this Chapter, the products of this … contain added chocolate, spices, coffee or coffee extracts,plants, parts of plants, cereals or bakers’ wares, provided … any of these substances are not used for the purpose of replacing, in whole or in part, any milk constituent, and …

Section XIII > Chapter 68 > Heading 6805

Explanatory notes

… abrasives have been coated, usually by means of glue or plastics. The heading also covers similar products of … sand and glass powder. The bands, discs, etc., may be sewn, stapled, glued or otherwise made up; the heading includes, for example, tools such as buff-sticks, made by permanently …