Harmonized System

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Section XII > Chapter 66 > Heading 6601

Explanatory notes

… With the exception of umbrellas and sun umbrellas of a kind clearly designed for use as toys or as carnival articles ( … the inside of the “surround”). Umbrella shafts (sticks) are usually of wood, cane, plastics or metal. The handles may be … same materials as the shafts (sticks), or they may consist wholly or partly of precious metal or metal clad with …

Section XV > Chapter 73 > Heading 7307

Explanatory notes

… ‑ ‑ Other This heading covers fittings of iron or steel, mainly used for connecting the bores of two tubes together, … the bore (e.g., hangers, stays and similar supports which merely fix or support the tubes and pipes on walls, clamping … The heading excludes  : (a)   Clamps and other devices specially designed for assembling parts of structures ( …

Section XV > Chapter 83 > Heading 8307

Explanatory notes

… (1)   Flexible tubing composed of a shaped strip rolled spirally, with or without fastening of the edge. Tubing of … The heading also covers flexible tubing composed of tightly spiralled wire (e.g., as used as sheathing for … not used as tubes or pipes (e.g., extending curtain wire) (generally heading 73.26 ). Flexible tubing in short lengths …

Section XV > Chapter 76 > Heading 7607

Explanatory notes

… Explanatory Note to heading 74.10 relating to copper foil apply, mutatis mutandis , to this heading. Aluminium foil is … etc. Aluminium foil is also used for the manufacture of the finely divided powder of heading 76.03, in crinkled sheets … mill pass. (4)   Chemical cleaning or washing. This is normally carried out to eliminate residual oil when there is …

Section XI > Chapter 63 > Heading 6310

Explanatory notes

… must be worn, dirty or torn, or in small pieces. They are generally fit only for the recovery (e.g., by pulling) of the fibres (which are usually re‑spun), for the manufacture of paper or plastics, …

Section XVI > Chapter 85 > Heading 8502

Explanatory notes

… here provided they are presented together (even if packed separately for convenience of transport). Electric … equipment are classified in this heading when presented separately, without their welding heads or welding …

Section V > Chapter 27 > Heading 2711

Explanatory notes

… obtained as natural gases or from petroleum, or produced chemically. Methane and propane are, however, included even … as a safety measure, by the addition of small quantities of highly odoriferous substances to indicate leaks. They … gas (LPG). The heading does not cover  : (a)   Separate chemically defined hydrocarbons ( other than methane and …

Section IV > Chapter 23 > Heading 2302

Explanatory notes

… (corn), rice, grain sorghum or buckwheat, which do not comply with the requirements of Note 2 (A) to Chapter 11 as … as a by‑product in the manufacture of flour and consisting largely of the finer portions of the skins left after …

Section XVIII > Chapter 90 > Heading 9033

Explanatory notes

… 1, e.g. :         (a)     Optical elements of glass, not optically worked ( Chapter 70 ).         (b)     Articles of … headings 84.87, 85.48 or 90.33). It therefore follows that separately presented articles of this type must be … or 91.09 ). (3)   Those identifiable as suitable for use solely or principally with a particular kind of machine, …

Section XX > Chapter 96 > Heading 9608

Explanatory notes

… ‑ Other This heading covers : (1)   Ball point pens . These generally consist of a body enclosing a tube of ink … , single or multilead type; including the spare leads normally contained therein. (6)   Pen‑holders , whether or … example : Pen nibs of any design including unfinished nibs roughly cut to shape; clips; refills for ball point pens, …