Harmonized System

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Section XVII > Chapter 89 > Heading 8902

Explanatory notes

… rowing boats for fishing ( heading 89.03 ).  These include trawlers and tuna fishing vessels. The heading also includes factory ships (for preserving fish, etc.). Fishing …

Section V > Chapter 25 > Heading 2509

Explanatory notes

… the shells of aquatic micro‑organisms. The heading does not include : (a)   Phosphated chalk ( heading 25.10 ). (b)   Steatite or talc (sometimes known as “French chalk” or “Venice chalk”) ( heading 25.26 ). (c)   …

Section II > Chapter 9 > Heading 0905

Explanatory notes

… soft, almost viscous and always open. The heading does not include : (a)   Vanilla oleoresin (sometimes erroneously … ( heading 17.01 or 17.02 ). (c)   Vanillin (the odoriferous principle of vanilla) ( heading 29.12 ). …

Section XI > Chapter 62 > Heading 6215

Explanatory notes

… cravats and stocks, of the kinds generally worn by men (including those mounted on plastic, metal, etc., fittings to … cut to pattern for manufacture into ties, etc., are also included in this heading, but not strips of tie material …

Section V > Chapter 25 > Heading 2521

Explanatory notes

… as a flux in the iron and steel industry. The heading also includes these materials when presented in powder form for … it does not cover crushed or broken stone for use as concrete aggregates, road metalling or railway ballast ( …

Section XI > Chapter 61 > Heading 6107

Explanatory notes

… (underclothing) and nightshirts, pyjamas, bathrobes (including beachrobes), dressing gowns and similar articles. The heading does not include singlets and other vests ( heading 61.09 ). …

Section IV > Chapter 20 > Heading 2002

Explanatory notes

… of container in which they are put up. The heading also includes homogenised prepared or preserved tomatoes (e.g., tomato purée, paste or concentrate) and tomato juice of which the dry weight …

Section IV > Chapter 23 > Heading 2304

Explanatory notes

… Explanatory Note to this Chapter). This heading also includes non ‑ textured defatted soya ‑ bean flour fit for …  : (a)   Oil dregs ( heading 15.22 ). (b)   Protein concentrates obtained by the elimination of certain …

Section XI > Chapter 62 > Heading 6207

Explanatory notes

… articles), not knitted or crocheted. The heading also includes nightshirts, pyjamas, bathrobes (including beachrobes), dressing gowns and similar articles …

Section VI > Chapter 32 > Heading 3213

Explanatory notes

… pans or in similar forms or packings. The heading also includes those sold in sets or outfits, with or without … palette knives, stumps, pans, etc. The heading does not include printing inks (or colours), Indian ink, whether …