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Section IV > Chapter 22 > Heading 2203

Explanatory notes

… sometimes added during fermentation. Sugar (particularly glucose), colouring matter, carbon dioxide and other … extract) to between one fifth and one sixth of its original volume. The heading does not cover  : (a)   Certain … of beer made from malt, the alcoholic strength of which by volume has been reduced to 0.5 % vol or less ( heading 22.02 …

Section VIII > Chapter 43 > Heading 4303

Explanatory notes

… to below, this heading covers all articles of apparel, including parts and clothing accessories (muffs, stoles, … In addition, the heading covers all other articles, including parts, made of furskin, or in which furskin gives … for rollers used for painting or decorating). The heading excludes  : (a)   Articles of the first part of heading …

Section XIX > Chapter 93 > Heading 9301

Explanatory notes

… heading 93.02 and the arms of heading 93.07 . The heading includes separately presented weapons and firearms designed … trains, aircraft, tanks or armoured cars. The heading includes : (1)   Artillery weapons and infantry support … are suitable for handling by one man.        This group includes machine‑guns, sub‑machine‑guns (machine‑pistols) …

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 … hand, but usually have extended stocks. The heading also excludes  : (a)   Captive‑bolt type humane killers, Very …

Section XV > Chapter 74 > Heading 7407

Explanatory notes

… of other headings. The heading also covers hollow profiles including finned or gilled tubes and pipes obtained by … fins or gills have been attached, e.g., by welding, are excluded ‑ generally heading 74.19 . Bars and rods obtained by casting (including the so‑called “jets” and continuously cast bars) …

Section XV > Chapter 83 > Heading 8303

Explanatory notes

… containers and strong‑room doors designed for securing valuables, jewels, documents, etc., against theft and fire. … being filled with heat‑resistant materials. The heading includes strong‑room doors (whether or not with door frames) … where larger storage space is required. The heading also includes metal cash or deed boxes (with or without internal …

Section XII > Chapter 65 > Heading 6507

Explanatory notes

… for attaching to the inside crown of the hat, etc., are not included in this heading. (3)   Covers , generally of … material. (7)   Chinstraps ; narrow strips or bands (including plaited strips) of leather, textile fabric, … may also serve as an ornamental trimming. Chinstraps are included in this heading only if they are ready for …

Section XVII > Chapter 86 > Heading 8606

Explanatory notes

… trucks, tipping wagons, etc.) and covered vans, the heading includes the following specialised types : (1)   Tank wagons … and wagons (tipping wagons, hopper wagons, etc.). (4)   Underslung flat trucks for the transport of heavy goods. … for transport by special trucks fitted with guide rails are excluded ( heading 87.16 ). …

Section X > Chapter 48 > Heading 4807

Explanatory notes

… be of animal, vegetable or mineral origin (e.g., dextrin, glue, tar, gum, asphalt, latex). The products of this … acts as waterproofing material (e.g., tarred duo‑kraft) are included in this heading, as are also paper and paperboard … of this heading, see Note 8 to this Chapter. Fibreboard is excluded from this heading ( heading 44.11 ). …

Section IX > Chapter 45 > Heading 4504

Explanatory notes

… sheets and strip; tiles of any shape; solid cylinders, including discs 4504.90 ‑ Other Agglomerated cork is … With an added binding substance (e.g., unvulcanised rubber, glue, plastics, tar, gelatin), or (2)   Without an added … the Explanatory Note to heading 45.03 as regards articles excluded from this heading. ______________________ …