Harmonized System

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Section IV > Chapter 19 > Heading 1902

Explanatory notes

… first mixed with water and kneaded into a dough which may also incorporate other ingredients (e.g., very finely … in this dried form, they are brittle. The heading also covers undried (i.e., moist or fresh) and frozen … cannelloni) or layered, such as lasagne. The heading also covers couscous which is a heat‑treated semolina. …

Section XVIII > Chapter 90 > Heading 9016

Explanatory notes

… by handles and other devices outside the cabinet. They may also be fitted with an optical device (e.g., magnifying … (2)   Assay balances , used in the assaying of precious metals. (3)   Balances for precious stones , graduated in … also classified here (for example, beams, trays, cabinets, dials, swing dampers). On the other hand, m onopods, bipods, …

Section II > Chapter 10 > Heading 1006

Explanatory notes

… and talcum in special glazing drums.        The heading also includes “Camolino” rice, which consists of milled rice … rice , i.e., rice broken during processing. The heading also includes the following : (a)   Enriched rice , … grains cooked either fully or partially and then dehydrated falls in heading 19.04 . Partially pre‑cooked rice takes 5 …

Section XVIII > Chapter 90 > Heading 9020

Explanatory notes

… distance apparatus) the outside atmosphere. This heading also includes divers’ helmets which require to be fitted to … a central layer of synthetic fibres, and masks of textile materials, used by surgeons, nurses, etc., operating upon or … and simple underwater breathing tubes (generally known as “snorkels”) for swimmers or divers ( heading 95.06 ). PARTS …

Section IV > Chapter 17 > Heading 1701

Explanatory notes

… Raw or crude cane or beet sugars occur in the form of brown crystals or other solid forms, the colour being due to the … caramel or molasses, and sugar candy consisting of large crystals produced by slow crystallisation of concentrated … used for making beverages ( heading 21.06 ). The heading also includes chemically pure sucrose in solid form, …

Section XIII > Chapter 69 > Heading 6913

Explanatory notes

… articles of Chapter 96 . (ij)   Paintings, drawings and pastels executed entirely by hand, and original statuary, … parts of clock sets) for mantelpieces, shelves, etc., (animals, symbolic or allegorical figures, etc.); sporting or … church or religious ornaments. (3) Purely ornamental table-bowls, vases, pots, jardinières. (B)   Tableware and other …

Section VI > Chapter 28 > Heading 2821

Explanatory notes

… pure iron) remains classified in the heading. The heading also includes the following artificial oxides and … with clay, calcium sulphate (Venetian red), etc. (it then falls in Chapter 32 ). It is used for making ordinary or … the mass fusible in the manufacture of bottle‑glass. It also serves for preparing thermite (mixed with aluminium …

Section IV > Chapter 21 > Heading 2104

Explanatory notes

… peptones, amino-acids or yeast extract . They may also contain a considerable proportion of salt. They are … for seasoning, preservation or for other purposes. They may also contain visible pieces of ingredients, provided that … in containers of a net weight content exceeding 250 g. It also excludes preparations of this kind which consist of one …

Section VIII > Chapter 42 > Heading 4203

Explanatory notes

… belts, bandoliers, girdles, neckties and wrist straps. It also covers leather strips obtained by cutting, tapered at … or metal clad with precious metal, of natural or cultured pearls, of precious or semi-precious stones (natural, … lamb or sheep skin ( Chapter 43 ). (b)  Garments of textile materials with leather reinforcements ( Chapter 61 or 62 ). …

Section IX > Chapter 44 > Heading 4401

Explanatory notes

… board. By virtue of Note 6 to this Chapter, the heading also includes similar products obtained, for example, from … (D)  Wood waste and scrap , not usable as timber. These materials are used in particular for pulping (manufacture of … spent dyewood and tanning wood or bark.  The heading also includes wood waste and scrap segregated from …

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