Harmonized System

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Section XV > Chapter 81

Explanatory notes

… rules set out in Note 5 to Section XV; metal carbides are excluded from this Chapter. * * * The classification of composite goods , particularly made up articles, is explained in the General Explanatory Note to Section XV. Note 8 to Section XV defines …

Section II > Chapter 12 > Heading 1207

Explanatory notes

… This heading covers seeds and fruits of a kind used for the extraction of edible or industrial oils and fats, other than … specified in headings 12.01 to 12.06 (see also General Explanatory Note). The heading covers, inter alia  : Babassu … Tea seeds Tung nuts (or oleococca seeds) ° °   ° Subheading Explanatory Note. Subheading 1207.21 For the purposes of …

Section XI > Chapter 61 > Heading 6105

Explanatory notes

… ‑ Of cotton 6105.20 ‑ Of man‑made fibres 6105.90 ‑ Of other textile materials With the exception of nightshirts of heading 61.07 and T‑shirts, … Note 4). Garments not regarded as men’s or boys’ shirts and excluded from this heading in accordance with Note 4 are …

Section XX > Chapter 96 > Heading 9605

Explanatory notes

… or tube of polish and a fabric cleaning cloth. The heading excludes manicure sets ( heading 82.14 ). This heading also excludes sets distributed by airlines to passengers (during … handkerchiefs of cellulose wadding, but also made up textile articles such as pyjamas, T-shirts, trousers, …

Section XI > Chapter 50 > Heading 5004

Explanatory notes

… the raw silk threads of heading 50.02. They are, however, excluded if put up for retail sale ( heading 50.06 ) or if … 56.07 ) (see Parts (I) (B) (2) and (3) of the General Explanatory Note to Section XI). The yarns of this heading … All these yarns may be discharged or finished. The heading excludes imitation catgut of silk, of heading 56.04 . …

Section XV > Chapter 76 > Heading 7615

Explanatory notes

… covers the same types of articles as are described in the Explanatory Notes to headings 73.23 and 73.24, particularly … or heating apparatus similar to that described in the Explanatory Note to heading 74.18. However, the heading does … articles having the character of tools ( Chapter 82 ) (see Explanatory Note to heading 73.23). (c)   Cutlery, spoons, …

Section XV > Chapter 80 > Heading 8007

Explanatory notes

… measures. (5)   Electroplating anodes (see Part (A) of the Explanatory Note to heading 75.08). (6)   Tin powders (see … in Note 9 (e) to Section XV and tube or pipe fittings (for example couplings , elbows, sleeves), of tin ( other than … correspond to the iron or steel goods referred to in the Explanatory Notes to headings 73.04 to 73.07. …

Section IV > Chapter 24 > Heading 2402

Explanatory notes

… or not containing tobacco substitutes in any proportion, is excluded ( heading 24.03 ). This heading covers : (1)   … cigarillos and cigarettes of tobacco substitutes , for example, “cigarettes” (“smokes”) made from specially … properties remain classified in this heading. The heading excludes products containing tobacco, reconstituted tobacco …

Section II > Chapter 6 > Heading 0604

Explanatory notes

… but if they incorporate flowers or flower buds they are excluded ( heading 06.03 ). The heading covers natural … killed by immersion in boiling water). The heading also excludes plants and parts of plants (including grasses, … for bouquets or for ornamental purposes. The heading also excludes collages and similar decorative plaques of heading …

Section II > Chapter 7 > Heading 0710

Explanatory notes

… or chilled, are classified in headings 07.01 to 07.09. The expression “frozen” is defined in the General Explanatory Note to this Chapter. The frozen vegetables of … or boiling in water before freezing. However, the heading excludes vegetables cooked by other processes ( Chapter 20 ) …