Harmonized System

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Section XVII > Chapter 87 > Heading 8713

Explanatory notes

… This heading covers carriages, wheelchairs, or similar vehicles, specially designed for the transport of disabled … (for example, a motor car fitted with a hand‑operated clutch, accelerator, etc. ( heading 87.03 ), or a bicycle …

Section V > Chapter 26 > Heading 2615

Explanatory notes

… 2615.90 ‑ Other The principal zirconium ores generally classified in this heading are : (a)   Baddeleyite, … ores generally classified in this heading are : (a)   Descloizite, basic vanadate of lead and zinc. (b)   … or crystallographic structure of the basic ore are excluded (generally Chapter 28 ). The heading also excludes …

Section II > Chapter 10 > Heading 1007

Explanatory notes

… may be used as cereals for human consumption. The heading includes sorghums such as caffrorum (kafir), cernuum (white … . When presented as seeds for sowing, these products are classified in heading 12.09 . Otherwise, forage sorghums and …

Section XVI > Chapter 84 > Heading 8429

Explanatory notes

… Certain types are designed mainly for grubbing or for land clearing. (B)  Graders and levellers . These are machines … chassis. Special models are designed for digging or cleaning out trenches, drainage channels, ditches for use in … rear. PARTS Subject to the general provisions regarding the classification of parts (see the General Explanatory Note to …

Section XVIII > Chapter 92 > Heading 9207

Explanatory notes

… in which the sound is generated or amplified electrically (including electronically ) (i.e., those which cannot be … is played with the left hand. Such instruments are classified here, whether or not presented with the piano. … of transport. This heading does not cover conventional type clocks (with dials showing the hours) which are used with …

Section VI > Chapter 28 > Heading 2810

Explanatory notes

… by action on volatile metal fluorides. The heading also includes all other oxides of boron. (B) BORIC ACIDS Boric … for impregnating candle wicks; for fire‑proofing cloth. Crude natural boric acid falls in heading 25.28 when … when the H 3 BO 3  content exceeds 85 %, the acid is classified in this heading. Metaboric acid (HBO 2 ) n is …

Section II > Chapter 6 > Heading 0604

Explanatory notes

… but also bouquets, wreaths, floral baskets and similar articles incorporating foliage or parts of trees, shrubs, … but if they incorporate flowers or flower buds they are excluded ( heading 06.03 ). The heading covers natural Christmas trees, provided that they are clearly unfit for replanting (e.g., root sawn off, root …

Section XVII > Chapter 89 > Heading 8907

Explanatory notes

… of vessels. They are generally stationary when in use and include : (1)   Pontoons of the hollow cylinder type used … etc. But pontoons having the character of vessels are excluded ( heading 89.01 or 89.05 ). (2)   Floating tanks … means (i.e., a lifting appliance); these are generally classified in heading 84.79 . (b)   Life‑belts and …

Section XIX > Chapter 93 > Heading 9307

Explanatory notes

… thereof. This heading covers weapons such as swords (including sword‑sticks), cutlasses, bayonets, lances, … shield or handguard is included. The weapons remain classified in this heading even if used only for ceremonial … (c)   Scabbards and sheaths of precious metal or of metal clad with precious metal ( heading 71.15 ). (d)   Fencing …

Section IX > Chapter 45 > Heading 4501

Explanatory notes

… stripped from the cork tree. Natural cork, simply prepared, includes cork which has been surface scraped or otherwise cleaned (e.g., by charring the outer surface), the cracked … bark), or which has been roughly squared, is, however, excluded ( heading 45.02 ). (2)   Waste of natural or …