Harmonized System

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Section VI > Chapter 31 > Heading 3102

Explanatory notes

… nitrate in aqueous or ammoniacal solution 3102.90 - Other, including mixtures not specified in the foregoing … products described in the limitative list above are classified in this heading even when they are clearly not to be used as fertilisers .           On the …

Section XVI > Chapter 85 > Heading 8521

Explanatory notes

… recording media is usually tapes or discs. The heading also includes apparatus which record, generally on a magnetic … of reproducing both video and audio recordings are to be classified in this heading. (2)   Apparatus that decodes and … ACCESSORIES Subject to the general provisions regarding the classification of parts (see the General Explanatory Note to …

Section IV > Chapter 21 > Heading 2104

Explanatory notes

… SOUPS AND BROTHS AND PREPARATIONS THEREFOR This category includes : (1)   Preparations for soups or broths requiring … generally corresponding to one whole meal. The heading excludes homogenised composite food preparations which are … containers of a net weight content exceeding 250 g. It also excludes preparations of this kind which consist of one …

Section IX > Chapter 44 > Heading 4407

Explanatory notes

… grain or cut by slicing or peeling. Such wood and timber includes sawn beams, planks, flitches, boards, laths, etc., … of this heading need not necessarily be of rectangular (including square) section nor of uniform section along the … General Explanatory Note to this Chapter . The heading also excludes : (a)   Wood roughly squared, e.g., by coarse …

Section IV > Chapter 16 > Heading 1604

Explanatory notes

… fish which has been cooked before or during smoking remains classified in heading 03.05 provided it has not been … or sterilised fish. (4)   Certain food preparations (including so‑called “prepared meals”) containing fish (see … pike, tuna, mullet, cod, lumpfish), which have been washed, cleaned of adherent organs, salted and sometimes pressed or …

Section XV > Chapter 72 > Heading 7201

Explanatory notes

… are by application of Note 1 (d) to this Chapter to be classified with the other alloyed steels in sub‑Chapter IV. … state, but the heading does not extend to shaped or worked articles (e.g., rough or finished castings or tubes). Pig … treatment is applied generally to cast articles, which are classified elsewhere, but any such material in the primary …

Section XVI > Chapter 84 > Heading 8444

Explanatory notes

… machines for the manufacture of man‑made textile fibres, including machines for cutting the fibres. These include : … ACCESSORIES Subject to the general provisions regarding the classification of parts (see the General Explanatory Note to … parts and accessories of the machines of this heading are classified in heading 84.48 . * *    * The heading excludes …

Section VI > Chapter 37 > Heading 3707

Explanatory notes

… in the production of photographic images. Such products include : (1)   Emulsions (see the General Explanatory Note … It should be noted, however, that mercuric chloride remains classified in heading 28.52 even if presented for … the colour of the image (e.g., sodium sulphide). (6)   Clearing agents to remove stains caused during development, …

Section XV > Chapter 74 > Heading 7403

Explanatory notes

… purposes) or into wire‑bars, slabs for rolling, billets (including those of circular cross‑section) and similar forms … into powder. Copper powders and flakes are, however, classified in heading 74.06 . This heading further covers … to achieve useful density. These rolled, etc., products are excluded (e.g., headings 74.07 , 74.09 ). The heading also …

Section XVII > Chapter 89 > Heading 8905

Explanatory notes

… perform their main function in a stationary position. They include : light‑vessels; drill‑ships; fire‑floats; dredgers … (e.g., derricks, cranes, grain elevators) and pontoons clearly designed to serve as a base for these machines. … These are used for the repair or transport of amphibious vehicles or other craft. (C)   Floating or submersible …