Harmonized System

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Section XIII > Chapter 68 > Heading 6801

Explanatory notes

… by hand or machine. Setts and flagstones usually have rectangular (including square) faces, but whereas flagstones … they are normally of rectangular (other than square) cross-section. The heading includes stone in shapes identifiable … rounded at the edges, chamfered, tenoned and mortised or specially worked for particular road uses (curbstones shaped …

Section XV > Chapter 82 > Heading 8215

Explanatory notes

… articles containing at least one article plated with precious metal 8215.20 ‑ Other sets of assorted articles … grips, and lobster or unit grips. These goods may be of one piece or fitted with handles of base metal, wood, plastics, … heading excludes lobster cutters or poultry shears of the secateur or scissors type ( heading 82.01 or  82.13 ). …

Section XI > Chapter 55 > Heading 5513

Explanatory notes

… defined in Part (I) (C) of the General Explanatory Note to Section XI. It covers these fabrics provided they are … of synthetic staple fibres by the application of Note 2 to Section XI (see also Part (I) (A) of the General Explanatory … Note to Section XI) and provided they meet the following specifications : (a)   Contain less than 85 % by weight of …

Section XXI > Chapter 97 > Heading 9706

Explanatory notes

… age and, as a general consequence, their resulting rarity. Subject to these conditions, the heading includes : (1)   … irrespective of their age, pearls, natural or cultured, or precious or semi‑precious stones of headings 71.01 to 71.03 . …

Section XV > Chapter 83

Explanatory notes

… to 76 and 78 to 81 articles are classified according to a specific metal, this Chapter, like Chapter 82, covers … 1). However, the Chapter does not cover springs (even if specialised for locks, etc.), chains, cables, nuts, bolts, … headings of Chapters 73 to 76 and 78 to 81 (see Note 2 to Section XV and Note 1 to this Chapter). …

Section XII > Chapter 65

Explanatory notes

… and of their intended use (daily wear, theatre, disguise, protection, etc.). It also covers hair-nets of any material and certain specified fittings for headgear. The hats and other headgear … ( heading 61.17 or 62.14 ). (c) Headgear showing signs of appreciable wear and presented in bulk, bales, sacks or …

Section VII > Chapter 39 > Heading 3921

Explanatory notes

… coloured, merely curved or corrugated), uncut or cut into rectangles (including squares) but not further worked (even if when so cut they become articles ready for use). Plates, sheets, etc., … framed or otherwise worked or cut into shapes other than rectangular (including square) are generally classified as …

Section XIX > Chapter 93 > Heading 9307

Explanatory notes

… in this heading even if used only for ceremonial or decorative purposes, or as theatrical properties. Most of … may be opened and locked in position by hand or by a spring mechanism. This heading also includes parts, for example, … (generally heading 42.02 ). (c)   Scabbards and sheaths of precious metal or of metal clad with precious metal ( …

Section XIV > Chapter 71 > Heading 7118

Explanatory notes

… Other This heading applies to coins of any metal (including precious metals) of officially prescribed weight and design, … coin which is no longer legal tender but it excludes collectors’ pieces (see Explanatory Note to heading 97.05 ). Coins are …

Section XI > Chapter 60 > Heading 6006

Explanatory notes

… covers knitted or crocheted fabrics other than those of the preceding headings of this Chapter. It covers, for example, … “crocheted fabrics” (see General, Parts (A) (I) and (B), respectively). This heading also excludes  : (a)   Bandages, … ). (e)   Made up articles within the meaning of Note 7 to Section XI (see also Part (II) of the General Explanatory …

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