Harmonized System

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Section XI > Chapter 63 > Heading 6301

Explanatory notes

… preserved by blanket stitching or binding. The heading includes fabrics in the piece which, by the simple process … or travelling rugs. Electrically heated blankets are also included in the heading. The heading does not include  : …

Section XI > Chapter 61 > Heading 6109

Explanatory notes

… of these garments is usually hemmed. This heading also includes singlets and other vests. It should be noted that … other means of tightening at the bottom of the garment are excluded from this heading. Furthermore, the heading does …

Section XVII > Chapter 87 > Heading 8704

Section XI > Chapter 50 > Heading 5004

Explanatory notes

… the raw silk threads of heading 50.02. They are, however, excluded if put up for retail sale ( heading 50.06 ) or if … are formed of continuous fibres. There are many varieties, including : (1)   Single yarns (sometimes known as poils ), … All these yarns may be discharged or finished. The heading excludes imitation catgut of silk, of heading 56.04 . …

Section XV > Chapter 73 > Heading 7311

Explanatory notes

… maintained under vacuum or arranged to contain a cryogenic fluid, thus enabling certain liquefied gases to be kept at … required, the liquefied gas is vapourised solely under the influence of the atmospheric temperature, by passing through … attached to the inner wall of the outer shell. The heading excludes steam accumulators ( heading 84.04 ). …

Section V > Chapter 25 > Heading 2520

Explanatory notes

… is lost, and a small quantity of an accelerator such as alum is added (Keene’s cement or English cement). Similar plasters are made by adding alum to natural anhydrite. All these prepared plasters … of accelerators or retarders. This heading does not include preparations for use in dentistry with a basis of …

Section IV > Chapter 24 > Heading 2402

Explanatory notes

… or not containing tobacco substitutes in any proportion, is excluded ( heading 24.03 ). This heading covers : (1)   … from cigarettes containing only tobacco, this heading also includes those made from mixtures of tobacco and tobacco … properties remain classified in this heading. The heading excludes products containing tobacco, reconstituted tobacco …

Section II > Chapter 8 > Heading 0802

Explanatory notes

… 0802.12 ‑ ‑ Shelled               ‑ Hazelnuts or filberts (Corylus spp.) : 0802.21 ‑ ‑ In shell 0802.22 ‑ ‑ Shelled … referred to as a water chestnut. The heading does not include  : (a)   The edible tuber of the species Eleocharis … or peanut butter ( heading 20.08 ). (d)   Horse chestnuts ( Aesculus hippocastanum ) ( heading 23.08 ). …

Section X > Chapter 48 > Heading 4812

Explanatory notes

… of vegetable fibres (cotton, flax, wood, etc.) with a high cellulose content, compressed together in the form of … heading irrespective of their size or shape. This heading excludes  : (a)   Cotton linters merely compressed in the … liquids, e.g., filter paper ( heading 48.05 or 48.23 ), cellulose wadding ( heading 48.03 or 48.23 ). …

Section XI > Chapter 51 > Heading 5106

Explanatory notes

… or multiple (folded), i.e., those obtained by spinning the slubbings of carded (but not combed) wool. It also includes yarns, known as combed‑carded yarns, which are … in the Explanatory Note to heading 51.05. Yarns are excluded if put up for retail sale (see provisions of Part …