Harmonized System

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Section III > Chapter 15 > Heading 1503

Explanatory notes

… ( heading 15.17 ). Inedible lard stearin is used as a lubricant or as a source of glycerol, olein or stearin. Lard … processes (wool processing, soap manufacture, etc.) or as a lubricant or sometimes for food purposes. Oleo‑oil (edible) … tablets. It is white, odourless and tasteless. The heading excludes products which have been emulsified, mixed or …

Section XIII > Chapter 68 > Heading 6804

Explanatory notes

… should, however, be noted that certain abrasive tools are excluded and fall in Chapter 82 . The latter Chapter, … however, covers only those tools with cutting teeth, flutes, grooves, etc., which retain their identity and …

Section XIII > Chapter 69 > Heading 6913

Explanatory notes

… ornaments (e.g., garden ornaments). The heading does not include articles falling in more specific headings of the … designed to act as clock cases ( Chapter 91 ). (f)    Luminaires and lighting fittings and parts thereof, of … ). The heading covers : (A)  Articles which have no utility value but are wholly ornamental, and articles whose only …

Section XV > Chapter 73 > Heading 7305

Explanatory notes

… welding, or by submerged arc welding with filler metal and flux or gas protection to prevent oxidation. As regards … plastics or with glass wool combined with bitumen. They include line pipes of a kind used for oil or gas, casings … for oil or gas wells, tubes for long distance waterlines or slurry mains for coal or other solid materials, tubes for …

Section XVI > Chapter 85 > Heading 8513

Explanatory notes

… shapes and their light weight. The term therefore excludes lighting equipment for motor vehicles or cycles ( … installation ( heading 94.05 ). The lamps of this heading include : (1)   Pocket lamps . Some (“dynamo lamps”) are … by means of a spring‑loaded lever. (2)   Other hand lamps (including those with an adjustable beam). Hand lamps are …

Section VIII > Chapter 41 > Heading 4115

Explanatory notes

… parings and small waste pieces of leather with glue or other binder. (2)   By agglomerating parings and … group covers : (1)   Parings and other waste of leather (including composition or parchment-dressed leather) … Leather dust and powder (the waste of leather buffing and fluffing) used as a fertiliser or for making artificial …

Section XI > Chapter 51 > Heading 5102

Explanatory notes

… animal hair” means hair of alpaca, llama, vicuna, camel (including dromedary), yak, Angora goat (mohair), Tibetan, … Note 1 (c)).        Coarse animal hair classified here includes that from the flanks of bovine or equine animals … moult, by shearing, by stripping from pelts, etc., and are included here only when not carded or combed, but …

Section XVII > Chapter 87 > Heading 8710

Explanatory notes

… attached to the front of the tanks. The heading also includes amphibious tanks. Armoured cars are faster and … equipment. (E)   Armoured personnel carriers. The heading excludes cars and lorries of the conventional type, lightly … principally with such vehicles; and  (ii) They must not be excluded by the provisions of the Notes to Section XVII (see …

Section XIII > Chapter 70 > Heading 7020

Explanatory notes

… articles of glass. This heading covers glass articles (including glass parts of articles) not covered by other … the essential character of glass articles. The heading includes : (1)   Industrial articles such as pots, bowls, … absorption drums for hydrochloric acid and trickling columns. (2)   Articles for husbandry (tanks, troughs, etc.) …

Section XI > Chapter 59 > Heading 5906

Explanatory notes

… impregnated, coated, covered or laminated with rubber, including dipped fabrics ( other than those of heading 59.02 … rubberised, and the adhesive of rubber. The heading excludes  : (a)   Adhesive tapes impregnated or coated with … heading 40.05 or 40.08 ). (c)   Plates, sheets or strip of cellular rubber, combined with textile fabric, where the …