Harmonized System

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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 … of this heading differ from the yarns spun from silk waste classified in the following heading in that they are formed of continuous fibres. There are many varieties, including : (1)   Single yarns (sometimes known as poils ), …

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 … but which do not possess medicinal properties remain classified in this heading. The heading excludes products …

Section II > Chapter 7 > Heading 0710

Explanatory notes

… covers frozen vegetables which, when fresh or chilled, are classified in headings 07.01 to 07.09. The expression … or boiling in water before freezing. However, the heading excludes vegetables cooked by other processes ( Chapter 20 ) … corn, asparagus, carrots and beetroot. This heading also includes mixtures of frozen vegetables. …

Section IX > Chapter 44 > Heading 4406

Explanatory notes

… used to support railway or tramway track. The heading also includes switch ties, which are longer than sleepers, and … Note. Subheadings 4406.11 to 4406.92 For the purposes of classification in these subheadings, the expression … simply during shipment or storage, which are to be classified as “not impregnated”. …

Section I > Chapter 5 > Heading 0504

Explanatory notes

… If otherwise prepared or preserved such products are excluded (generally Chapter 16 ). This heading includes : (1)   Rennet bags (calf, kid, etc.), whether or … of rennet. (2)   Tripe and paunches. (When cooked, they are classified in Chapter 16 .) (3)   Unworked goldbeater’s …

Section XI > Chapter 61 > Heading 6106

Explanatory notes

… covers the group of knitted or crocheted women’s or girls’ clothing which comprises blouses, shirts and shirt‑blouses. … as women’s or girls’ blouses, shirts or shirt‑blouses and excluded from this heading in accordance with Chapter Note 4 are generally classified as follows : ‑       Having pockets below the …

Section IV > Chapter 16 > Heading 1605

Explanatory notes

… ‑ Molluscs : 1605.51 ‑ ‑ Oysters 1605.52 ‑ ‑ Scallops, including queen scallops 1605.53 ‑ ‑ Mussels 1605.54 ‑ ‑ Cuttle fish and squid 1605.55 ‑ ‑ Octopus 1605.56 ‑ ‑ Clams, cockles and arkshells 1605.57 ‑ ‑ Abalone 1605.58 ‑ ‑ … and molluscs most commonly prepared or preserved include crab, shrimps and prawns, lobster, crawfish, …

Section VI > Chapter 38 > Heading 3806

Explanatory notes

… of fungicides, disinfectants, etc. This group also includes hardened rosin which is obtained by treating rosin … for use in the preparation of varnishes. The heading excludes  : (a)   Precious metal resinates ( heading 28.43 ) … alcohol esters of rosin or resin acids. The esters classified here include those known as “resinates” or …

Section IV > Chapter 18 > Heading 1802

Explanatory notes

… they resemble in odour but not in flavour. The heading includes : (1)   Shells, husks and skins separated during … practically no fat. (3)   Cocoa dust , resulting from the cleaning of the shells in the sorting machines; normally, … of kernel, or from the whole bean). These cakes contain particles of the shells, husks and skins and are therefore …

Section XIII > Chapter 70 > Heading 7004

Explanatory notes

… as glass for windows, doors, display cases, greenhouses, clocks, pictures, etc., these types of glass are also used as parts of articles of furniture, for photographic plates, plain spectacle glass, etc. The heading excludes drawn glass and …