Harmonized System

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Section V > Chapter 27 > Heading 2715

Explanatory notes

… cut‑backs). The bituminous mixtures of this heading include : (1)   Cut‑backs consisting generally of 60 % or … in blocks, etc., of the kind re‑melted before use, but it excludes finished articles of regular shape (such as paving … and the thinness and hardness of the film formed. (f)    Lubricating preparations of heading 34.03 . …

Section IV > Chapter 23 > Heading 2306

Explanatory notes

… or in a press or rotary expeller. This heading also includes de‑oiled bran obtained as a residue after the … (linseed, cotton seed, sesame, copra, etc.) constitute valuable animal foods; some (e.g., castor) are unsuitable … defatted flour fit for human consumption. The heading excludes oil dregs ( heading 15.22 ). ° °   ° Subheading …

Section IX > Chapter 46 > Heading 4602

Explanatory notes

… Of rattan 4602.19 - - Other 4602.90 - Other Subject to the exclusions specified in the General Explanatory Note to this … of loofah (gloves, pads, etc.) lined or not. Such articles include : (1)   Baskets, panniers, hampers and basketware … all kinds, whether or not fitted with rollers or castors, including fish baskets, creels and fruit baskets. (2)   …

Section XV > Chapter 73 > Heading 7301

Explanatory notes

… devices (e.g. grooves, flanges, interlocks). This heading includes : (1)   Sheet piling angle or corner pieces, which … types of sheet piling. (4)   Sheet piling conduits and columns which are driven into the ground in such a manner … works such as dams, dykes or trenches. The heading also includes welded angles, shapes and sections. The Explanatory …

Section XI > Chapter 56 > Heading 5604

Explanatory notes

… with textiles (e.g., by gimping or plaiting), this group includes, thread (single strand) of rubber, of any … machinery belts or belting, and tubes. Among the products included in this group are imitation catguts consisting of …

Section III > Chapter 15 > Heading 1502

Explanatory notes

… rancid odour after exposure to air. Tallow is almost exclusively composed of glycerides of oleic, stearic and … Tallow is used for the preparation of edible fats or of lubricants, in the manufacture of soap or candles, for … in the preparation of animal feeds, etc. The heading also includes bone fat and fats obtained from waste, of bovine …

Section VII > Chapter 39 > Heading 3905

Explanatory notes

… where the C―X bond is a carbon-carbon bond are, therefore, excluded ( heading 39.11 ). Polymers of vinyl acetate or of … finishing or impregnating agents for textiles, etc. Solutions and dispersions (emulsions and suspensions) of … poly(vinyl acetate) with an aldehyde. Other vinyl polymers include polyvinyl ethers, poly(vinyl carbazole) and …

Section VI > Chapter 38 > Heading 3801

Explanatory notes

… to ordinary grades of artificial graphites, the heading includes : (a)  Nuclear grade artificial graphite , that is, … been impregnated in a vacuum with tars or resins or with solutions of sugars or other organic products, and re‑fired … semi‑liquid, and is mainly used for the manufacture of lubricating preparations or for its high electrical …

Section XXI > Chapter 97 > Heading 9702

Explanatory notes

… of the process or of the material employed by him, but excluding any mechanical or photomechanical process (see … other conditions of the preceding paragraph, the heading includes, as original works, lithographs executed by the … in this heading, only if they are of a kind and of a value normal to those articles; in other cases the frames …

Section XIII > Chapter 69 > Heading 6912

Explanatory notes

… Explanatory Note to sub-Chapter II). The headings therefore include : (A)  Tableware such as tea or coffee services, … designed for fixing to or setting in the wall. The headings exclude  : (a)   Carboys, jars, bottles, pots and similar … Electro-thermic apparatus (for cooking, heating, etc.), including electric heating elements (cooking plates, heating …