Harmonized System

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Section XV > Chapter 73 > Heading 7310

Explanatory notes

… shoe cream, medicaments, etc. Casks and drums in particular may be hooped or otherwise fitted to facilitate … , see heading 84.19 .) This heading also excludes  : (a)   Articles of heading 42.02 . (b)   Biscuit barrels, tea … designed and equipped for carriage by one or more modes of transport (heading 86.09 ). (h)   Vacuum flasks and other …

Section XVI > Chapter 85 > Heading 8537

Explanatory notes

… stations, etc., including assemblies of several of the articles cited in the text of this heading. The heading also … cover automatic controlling apparatus of heading 90.32 . PARTS Subject to the general provisions regarding the …

Section V > Chapter 27 > Heading 2711

Explanatory notes

… odoriferous substances to indicate leaks. They include, in particular, the following gases, whether or not liquefied : … not exceeding 300 cm 3 ( other than those constituting parts of cigarette or similar lighters) ( heading 36.06 ). …

Section IV > Chapter 22 > Heading 2206

Explanatory notes

… or rice wine . ( 9 )   Palm wine , prepared from the sap of certain palm trees. (10) Ginger beer and herb beer , … All these beverages may be either naturally sparkling or artificially charged with carbon dioxide.  They remain classified in the heading when fortified with added alcohol or when the alcohol content has …

Section IV > Chapter 23 > Heading 2302

Explanatory notes

… starch content and ash content.         These are, in particular : (1) Bran consisting of the outer skins of cereal grains with a small proportion of the adhering endosperm and a little flour. (2) … manufacture of flour and consisting largely of the finer portions of the skins left after screening and sieving and …

Section IV > Chapter 23 > Heading 2303

Explanatory notes

… occasionally as cake. They are used for animal fodder or as fertilisers; some of these residues (e.g., maize steeping … . (C)   Bagasse is a residue consisting of the fibrous portion of the sugar cane after the juice has been … Brewing or distilling dregs and waste comprise in particular : (1) Dregs of cereals (barley, rye, etc.), …

Section IX > Chapter 44 > Heading 4404

Explanatory notes

… of trees split along the length. These are largely used as supports in horticulture and agriculture, for fencing or in some cases … turned (on an ordinary or a pole lathe), bent, or otherwise further worked and is recognisable as umbrella handles, …

Section XI > Chapter 55 > Heading 5501

Explanatory notes

… orientation of their molecules and give them their required properties. Drawn tow still retains a certain elasticity but normally breaks on being stretched by … either by being : (1)   Cut into staple fibres and then converted into slivers, rovings and yarn by processes …

Section XII > Chapter 65 > Heading 6502

Explanatory notes

… Directly by plaiting from fibres or strips of any material (particularly straw, reeds, palm fibres, raffia, sisal, … plastics), usually by sewing the strips spirally together, starting from the crown, in such a manner that each spiral … the strips, the hat-shapes of this heading, unlike the articles of heading 65.01 , frequently have a distinct line …

Section V > Chapter 25 > Heading 2503

Explanatory notes

… or not concentrated by mechanical processes to remove part of the rocky matter. (2)   Unrefined sulphur extracted … produced by the Frasch process which contains such small proportions of impurities that it is practically never … according to the process employed and the fineness of the particles. (7)   Sulphur, obtained by the sudden cooling of …