Harmonized System

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Section II > Chapter 10 > Heading 1007

Explanatory notes

… may be used as cereals for human consumption. The heading includes sorghums such as caffrorum (kafir), cernuum (white … and sweet sorghums in heading 12.12 . The heading also excludes broomcorn ( Sorghum vulgare var. technicum ), which …

Section VIII > Chapter 43 > Heading 4304

Explanatory notes

… means a material consisting of wool, hair or other fibres (including fibres in the form of chenille yarn) gummed or … applies to such material in the piece and to articles (including apparel and clothing accessories) made therefrom, … tails or scraps of fur threaded on a core are, however, excluded ( heading 43.03 ). ______________________ …

Section XI > Chapter 61 > Heading 6113

Explanatory notes

… distinction between male or female wear. The heading includes raincoats, oilskins, divers’ suits and … both in this heading and in other headings of this Chapter, excluding heading 61.11, are to be classified in this …

Section XI > Chapter 50 > Heading 5002

Explanatory notes

… an even texture and section, assisting the drainage of surplus moisture and compensating for weaknesses in … if discharged (i.e., the gum removed by hot soapy water, dilute alkalis, etc.) or dyed, but not if thrown. It is … weight and tied in a loose knot (slips). Thrown silk is excluded (heading 50.04 ). …

Section XIII > Chapter 68 > Heading 6808

Explanatory notes

… tiles, blocks, etc., made of vegetable materials (such as cellulose fibre, wood fibre, wood wool, wood chips, shavings … or moulded with mineral binders such as cement (including magnesium oxychloride cement), plaster, lime or … must be agglomerated with organic binders. The heading also excludes agglomerated cork ( heading 45.04 ) and articles of …

Section VII > Chapter 40 > Heading 4004

Explanatory notes

… of cutting‑up, wear or other reasons .        This category includes worn‑out rubber tyres not suitable for retreading … the tread. (c)  Cutting into pieces .         The heading excludes used tyres suitable for retreading ( heading 40.12 … articles not requiring great strength. The heading also excludes waste, parings, scrap, powders and granules of hard …

Section VII > Chapter 40 > Heading 4011

Explanatory notes

… of rubber  (+). 4011.10 - Of a kind used on motor cars (including station wagons and racing cars) 4011.20 - Of a … are covered by this subheading are reproduced below for illustrative purposes only. -       Examples of tyres for … are covered by this subheading are reproduced below for illustrative purposes only. -       Examples of tyres for …

Section XIII > Chapter 69 > Heading 6906

Explanatory notes

… and to be used for draining or for the distribution of fluids. They may be of any shape or section (straight, … or varying diameter, etc.), and may be glazed. The heading includes : (1)   Agricultural or horticultural drainage … (e.g., chimney-pots, cowls, chimney liners and flue-blocks) ( heading 69.05 ). (b)   Small tubes and tubing …

Section XIII > Chapter 68 > Heading 6801

Explanatory notes

… or machine. Setts and flagstones usually have rectangular (including square) faces, but whereas flagstones are thin in … rectangular (other than square) cross-section. The heading includes stone in shapes identifiable as setts, curbstones … to allow for road drainage or garage exits). The heading excludes curbstones, etc., of concrete or artificial stone ( …

Section III > Chapter 15 > Heading 1507

Explanatory notes

… varnishes, plasticisers, and alkyd resins. The heading also includes fractions of soya-bean oil. However, soya-bean … Explanatory Note. Subheading 1507. 10 Fixed vegetable oils, fluid or solid, obtained by pressure, shall be considered as … gravity, pressure or centrifugal force, has been employed, excluding any adsorption filtering process, fractionation or …