Harmonized System

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Section XIII > Chapter 68 > Heading 6807

Explanatory notes

… pitch, etc., in blocks of the kind remelted before use are excluded ( Chapter 27 ) whether or not the materials have … hand, be identifiable as particular articles. The heading includes : (1)   Plates, bricks, tiles, flagstones, obtained … of glass fibre, of fabric of man-made fibre or jute, or of aluminium foil) completely enveloped in, or covered on both …

Section V > Chapter 25 > Heading 2519

Explanatory notes

… but may be slightly yellowish or greenish. It is less soluble than other types of magnesia and is used, for … 600 ° C to 900 ° C. These magnesium oxides are practically insoluble in water but are readily soluble in dilute acids and are more chemically reactive than other …

Section XI > Chapter 53 > Heading 5308

Explanatory notes

… General Explanatory Note to Section XI. Metallised yarns, including yarns of this group, combined with metal thread in any proportion, are excluded ( heading 56.05 ). (B)  Paper yarn . This group … or not in the form of twine, cordage, rope or cables, but excluding plaited cordage, rope and cables. Yarns remain in …

Section XI > Chapter 63 > Heading 6302

Explanatory notes

… they are normally of a kind suitable for laundering. They include : (1)   Bed linen , e.g., sheets, pillowcases, … 63.04 . (3)   Toilet linen , e.g., hand or face towels (including roller towels), bath towels, beach towels, face … as falling within the description “kitchen linen” and are excluded ( heading 63.07 ). Besides the individual articles …

Section IV > Chapter 18 > Heading 1806

Explanatory notes

… filled with creams, fruits, liqueurs, etc. The heading also includes all sugar confectionery containing cocoa in any proportion (including chocolate nougat), sweetened cocoa powder, … all food preparations containing cocoa ( other than those excluded in the General Explanatory Note to this Chapter). …

Section XI > Chapter 59 > Heading 5901

Explanatory notes

… or coated with plastics (e.g., imitation leathers) are excluded ( heading 59.03 ). (2)   Tracing cloth . Tracing … of cotton or linen, which have been treated (e.g., with a solution of natural resin) so as to be smooth surfaced and … open textile fabrics with adhesives and fillers (e.g., with glue or amylaceous substances mixed with kaolin). Certain …

Section XI > Chapter 59 > Heading 5904

Explanatory notes

… also as coverings for walls, shelves, etc. The heading also includes textile fabrics, principally woven cotton fabrics, … hard‑wearing materials consisting of a textile backing (including felt) coated on one side so that the backing is … whether in rolls or cut to shape ready for use. The heading excludes sheets and plates of linoleum compounds and floor …

Section XV > Chapter 73 > Heading 7307

Explanatory notes

… when using removable steel fittings. This heading therefore includes flat flanges and flanges with forged collars, … bends and return bends, reducers, tees, crosses, caps and plugs, lap joint stub‑ends, fittings for tubular railings … out traps, nipples, unions, clamps and collars. The heading excludes  : (a)   Clamps and other devices specially …

Section XVI > Chapter 84 > Heading 8427

Explanatory notes

… or handling equipment. Works trucks of this description include, for example : (A) FORK‑LIFT AND OTHER ELEVATING OR … or to place it on a vehicle.        This group also includes side‑loading stacking trucks, which are designed to … Other trucks fitted with lifting or handling equipment including those specialised for use in particular industries …

Section II > Chapter 9 > Heading 0904

Explanatory notes

… ground (1)   Pepper of the genus Piper .        This term includes the seeds or fruits of all pepper plants of the … to the species Capsicum frutescens or Capsicum annuum and include two main groups, the chillies and the paprikas. …