Harmonized System

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Section II > Chapter 11 > Heading 1102

Explanatory notes

… Products of the milling of rye, barley, oats, maize (corn) (including whole cobs ground with or without their husks) grain sorghum, rice or buckwheat are classified in this heading as flours if they fulfil the … added with a view to their use as food preparations are excluded (generally heading 19.01 ). The heading also …

Section I > Chapter 4 > Heading 0403

Explanatory notes

… and all fermented or acidified milk and cream and includes curdled milk and cream, yogurt and kephir. The … products of this heading may be in liquid, paste or solid (including frozen) form and may be concentrated (e.g., … of heading 04.02 containing small quantities of added acid (including lemon juice) in crystal form in order to produce …

Section XIX > Chapter 93 > Heading 9302

Explanatory notes

… also covers miniature pistols and revolvers; it also includes such weapons made in the form of other objects, for … cases, provided they are, in fact, firearms. The heading excludes continuous fire weapons (i.e., those which use … or pressure is released from the trigger); these are classified in heading 93.01 as sub‑machine‑guns …

Section V > Chapter 27 > Heading 2715

Explanatory notes

… cut‑backs). The bituminous mixtures of this heading include : (1)   Cut‑backs consisting generally of 60 % or … in blocks, etc., of the kind re‑melted before use, but it excludes finished articles of regular shape (such as paving flagstones, sheets …

Section V > Chapter 25 > Heading 2512

Explanatory notes

… diatomite and moler earth. Although certain earths classified here are sometimes referred to as “tripoli”, they … manufacture of heat‑resisting or heat‑ or sound‑insulating articles of heading 68.06 or 69.01. Thus, sawn blocks of … are used as abrasive or polishing powders. This heading excludes activated diatomite, e.g., diatomite calcined with …

Section IV > Chapter 23 > Heading 2306

Explanatory notes

… or in a press or rotary expeller. This heading also includes de‑oiled bran obtained as a residue after the … are used for the extraction of essential oils. The residues classified in this heading may be in the form of slabs … defatted flour fit for human consumption. The heading excludes oil dregs ( heading 15.22 ). ° °   ° Subheading …

Section VII > Chapter 39 > Heading 3910

Explanatory notes

… may be either liquid, semi‑liquid or solid. The products include silicone oils, greases, resins and elastomers. (1)   … brain valves used in cases of hydrocephalus. For the classification of polymers (including copolymers), chemically modified polymers and …

Section XI > Chapter 56 > Heading 5608

Explanatory notes

… the products referred to in paragraph (1) above, made up articles of this group may be made of yarn and the open mesh … floats, cords or other accessories does not affect the classification of the goods of this group.        Made up … nets not covered more specifically by other headings of the Nomenclature. The heading includes fishing nets, camouflage …

Section XV > Chapter 72 > Heading 7215

Explanatory notes

… for products of heading 72.14, such as plating, coating, or cladding (see Part (IV) (C) of the General Explanatory Note … provided that they do not thereby assume the character of articles or of products falling within other headings; Bars … wire of heading 72.17 which is always in coils. The heading excludes  : (a)   Other bars and rods of iron or non‑alloy …

Section III > Chapter 15 > Heading 1502

Explanatory notes

… This heading covers the fat surrounding the viscera and muscles of bovine animals, sheep or goats, that from bovine … rancid odour after exposure to air. Tallow is almost exclusively composed of glycerides of oleic, stearic and … in the preparation of animal feeds, etc. The heading also includes bone fat and fats obtained from waste, of bovine …

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