Harmonized System

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Section XIII > Chapter 70 > Heading 7007

Explanatory notes

… glass). (2) Glass whose strength, durability and flexibility have been substantially increased by a complex physical-chemical treatment (e.g., ion-exchange) which may include a modification of the surface … in heading 90.04 . Multiple-walled insulating glass, for example, that composed of a sandwich of two sheets of glass …

Section XII > Chapter 64 > Heading 6406

Explanatory notes

… parts of footwear; these parts may be of any materials except asbestos.         Parts of footwear may vary in shape … to 64.05. (B)   The following fittings (of any material except asbestos) which may be worn inside the footwear : … parts of the above articles. * *    * The heading also excludes  : (a)   Welts in the length of leather or …

Section VI > Chapter 28 > Heading 2818

Explanatory notes

… starting material (bauxites) or added to improve, for example, the hardness of the fused grain or to modify the … and other substances, such as zirconium dioxide, are excluded ( heading 38.24 ). Artificial corundum is put up in … hydroxide) during aluminium metallurgy (see the General Explanatory Note to Chapter 76). The dry hydroxide is an …

Section III > Chapter 15 > Heading 1516

Explanatory notes

… whether or not they can be used directly as food. But it excludes hydrogenated, etc., fats and oils and their … structure) ( heading 15.17 ).  The heading further excludes hydrogenated, inter-esterified, re-esterified or …

Section IV > Chapter 24 > Heading 2404

Explanatory notes

… are designed for disposal after the incorporated product is exhausted or the battery runs out (not designed for … sniffing, transdermal absorption or by any other means except inhaling  (e.g., tobacco-free oral nicotine pouches) … the human body’s dependence on this substance. The heading excludes: (a)     Products containing tobacco, reconstituted …

Section IX > Chapter 44 > Heading 4421

Explanatory notes

… irrespective of their constituent material (see, for example, Chapter Note 1). It also covers wooden parts of the … with fitted ends of wood or other material and used, for example, for insulated electric wire. (2)   Rabbit‑hutches, … machinery parts and electrical goods of Section XVI (for example, wooden moulding patterns of heading 84.80 ). (h)   …

Section V > Chapter 27 > Heading 2712

Explanatory notes

… or not coloured .        Paraffin wax is a hydrocarbon wax extracted from certain distillates of petroleum oils or of … petroleum wax is also a hydrocarbon wax. It is extracted from petroleum residues or from vacuum‑distilled … wax and the product known as “Montan pitch” are ester waxes extracted from lignite. They are hard and dark when crude, …

Section IV > Chapter 21 > Heading 2102

Explanatory notes

… They consist essentially of certain micro‑organisms (almost exclusively of the genus Saccharomyces ), which multiply … growing importance, these dried yeasts are to an increasing extent being produced directly from specially prepared … powder or tablet form) and may contain small quantities of excipients, e.g., stabilising agents and anti-oxidants.  …

Section II > Chapter 9

Explanatory notes

… in the food preparation (cereal flour, ground rusk, dextrose, etc.). (b) Food colourings (e.g., xanthophyll). … either directly for flavouring beverages or for preparing extracts for the manufacture of beverages, (i)    if the … to 09.10 (heading 09.10). This Chapter however excludes such mixtures if the essential character is not …

Section X > Chapter 49 > Heading 4907

Explanatory notes

… the appropriate authority, they have a fiduciary value in excess of the intrinsic value. These products comprise : … of the duties, fall in this heading. (3) Other stamps , for example those for purchase by the public as a means of … these documents include letters of credit, bills of exchange, travellers’ cheques, bills of lading, title deeds …