Harmonized System

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Section V > Chapter 27 > Heading 2703

Explanatory notes

… whether or not agglo­merated. Peat, which is formed of partly carbonised vegetable material, is generally light and … whether or not they contain small quantities of the fertilising elements nitrogen, phosphorus or potassium. Such … for textile use ( Section XI ). (b)   Flower pots or other articles of peat, including insulating sheets for buildings, …

Section I > Chapter 2 > Heading 0206

Explanatory notes

… heads and cuts thereof (including ears), feet, tails, hearts, udders, livers, kidneys, sweetbreads (thymus glands and pancreas), brains, lungs, throats, thick skirts, thin skirts, spleens, tongues, caul, spinal cords, edible skin, …

Section XI > Chapter 51 > Heading 5107

Explanatory notes

… are excluded if put up for retail sale (see provisions of Part (I) (B) (3) of the General Explanatory Note to … and regular section; their fibres are parallel, and short and tangled fibres have been eliminated by combing. … These yarns may have undergone the processes mentioned in Part (I) (B) (1) of the General Explanatory Note to Section …

Section XI > Chapter 51 > Heading 5108

Explanatory notes

… are excluded if put up for retail sale (see provisions of Part (I) (B) (3) of the General Explanatory Note to … in the manufacture of knitted goods or woven fabrics for certain light clothing (e.g., alpaca), and for overcoats or … These yarns may have undergone the processes mentioned in Part (I) (B) (1) of the General Explanatory Note to Section …

Section XIII > Chapter 69 > Heading 6910

Explanatory notes

… water by glazing or by prolonged firing (e.g., stoneware, earthenware, fire-clay sanitary ware, imitation porcelain, … even if of a kind designed for fixing to the wall, nor portable sanitary articles such as bed pans, urinals and chamber-pots; these …

Section XV > Chapter 82 > Heading 8209

Explanatory notes

… even when hot, and great rigidity. In view of their special properties these plates, tips, etc., are welded, brazed or … in the latter case they fall in the headings for tools, particularly heading 82.07 . The heading also excludes  : … ). (d)   Sand blast nozzles and other abrasion resistant parts of machines, of cermets ( Chapter 84 ). …

Section XV > Chapter 83 > Heading 8304

Explanatory notes

… The heading covers filing cabinets, card‑index cabinets, sorting boxes and similar office equipment used for the storage, filing or sorting of correspondence, index cards or other papers, … to Chapter 94). The heading also includes paper trays for sorting documents, paper rests for typists, desk racks and …

Section V > Chapter 25 > Heading 2528

Explanatory notes

… the condensation of the natural vapours escaping from the earth in certain regions (the Italian soffioni), or by evaporating … sodium borates obtained by evaporating complex brines from certain salt lakes ( heading  28.40 ). …

Section VII > Chapter 39 > Heading 3918

Explanatory notes

… of vinyl chloride 3918.90 ‑ Of other plastics The first part of the heading covers plastics of the types normally … floor coverings are classified in this heading. The second part of the heading, the scope of which is defined in Note 9 … 48.14 ). It should be noted that this heading includes articles printed with motifs, characters or pictorial …

Section VI > Chapter 28 > Heading 2831

Explanatory notes

… textile or sugar industries, mainly for bleaching. The most important is sodium dithionite (Na 2 S 2 O 4 ), anhydrous … It deteriorates rather rapidly, even when crystallised. For certain uses (e.g., as a discharge in the textile industry), … are products similar to sodium dithionite, with similar properties and uses. The heading includes all these …