Harmonized System

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Section XIII > Chapter 69 > Heading 6906

Explanatory notes

… guttering and pipe fittings. This heading applies to non-refractory piping, etc., designed, as a general rule, to … for the distribution of fluids. They may be of any shape or section (straight, curved, branched, of constant or varying … rain-water drain-pipes, sewer pipes, conduit tubing to protect electric cables but not designed to act as …

Section XI > Chapter 63 > Heading 6301

Explanatory notes

… ARTICLES 63.01 ‑ Blankets and travelling rugs. 6301.10 ‑ Electric blankets 6301.20 ‑ Blankets (other than electric … surface, and generally of thick heavy‑texture material for protection against the cold. The heading also covers rugs …

Section IX > Chapter 44 > Heading 4406

Explanatory notes

… This heading covers unplaned wood in pieces of more or less rectangular section of the kind commonly used to support … and usually longer than sleepers. The edges of these products may be roughly chamfered and they may be provided … The products of this heading may be surface treated with insecticides or fungicides for the purpose of protection. …

Section III > Chapter 15 > Heading 1520

Explanatory notes

… glycerol waters and glycerol lyes . Crude glycerol is a product of a purity of less than 95 % (calculated on the … It is of varying quality according to the method of production, e.g. : (1)   Obtained by hydrolysis with water, … The heading also includes glycerol waters , which are by-products of the production of fatty acids, and glycerol lyes …

Section XVI > Chapter 84 > Heading 8441

Explanatory notes

… making up paper pulp, paper or paperboard after it has been manufactured, ranging from machines for cutting into the … or into sheets of commercial sizes to those for the manufacture of various made up articles. The heading … for making cartons and boxes . (9)   Winding machines for manufacture of paper tubes, spools, sleeves, insulating …

Section XVI > Chapter 84 > Heading 8431

Explanatory notes

… of subheading 8430.41 or 8430.49 8431.49 ‑ ‑ Other Subject to the general provisions regarding the … of parts (see the General Explanatory Note to Section XVI), this heading covers parts for use solely or … 73.20 ), engines ( heading 84.07 or 84.08 , etc.) and electrical ignition or starting equipment ( heading 85.11 ). …

Section IV > Chapter 21 > Heading 2103

Explanatory notes

… heading covers preparations, generally of a highly spiced character, used to flavour certain dishes (meat, fish, … proportions that the mixture has no longer the essential character of a spice within the meaning of Chapter 9 (see … General Explanatory Note to that Chapter).      Examples of products covered by the heading are : mayonnaise, salad …

Section XI > Chapter 53 > Heading 5301

Explanatory notes

… . Flax (or linen) fibres occur in the plant as compact bundles of bast held together with a pectic substance. For use in the textile industry, the … which surrounds the fibres, either by fermentation (by the action of bacteria or mould) or chemically. This process is …

Section XX > Chapter 94 > Heading 9403

Explanatory notes

… index files, etc. (3)   Schools , such as : school‑desks, lecturers’ desks, easels (for blackboards, etc.). (4)   … altars, confessional boxes, pulpits, communion benches, lecterns, etc. (5)   Shops, stores, workshops, etc. , such … Travelling chests, trunks and the like, not having the character of furniture ( heading 42.02 ). (b)   Ladders and …

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