Harmonized System

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Section IV > Chapter 19 > Heading 1904

Explanatory notes

… cocoa (see Note 3 and the General Explanatory Note to this Chapter), etc., may have been added during or after their … and roasting in a rotary oven. The same process may be applied to wheat or other cereal grains.        “Puffed” … merely worked or treated by the processes specified in Chapter 10 or Chapter 11 . * *    * The heading also …

Section XV > Chapter 73 > Heading 7302

Explanatory notes

… them parallel.        They are usually pressed into final shape after rolling, but they may also be assembled by … a cross‑section in the form of a “U” or a very short‑legged capital omega, and they remain in the heading whether or not … , such as those obtained by bending a steel bar into an approximate L‑shape, the shortest side pressing against the …

Section XX > Chapter 94 > Heading 9401

Explanatory notes

… comply with the conditions prescribed in Note 2 to this Chapter), for example : Lounge chairs, arm‑chairs, folding … Most of the area of the seat, and also of the back, if applicable, should be of wood.  The seat is raised or … backed with a thin layer of cellular plastics has been applied, are not regarded as upholstered seats. Subheading …

Section XI > Chapter 61 > Heading 6103

Explanatory notes

… and bib and brace type overalls. (A)  For the purposes of Chapter Note 3 (a), it should be noted that :        (a)   … garments being considered separately. For the purposes of Chapter Note 3 (a), the expression “identical fabric” means … or compatible size. The term “ensemble” does not apply to track suits and ski suits, of heading 61.12 (see …

Section VI > Chapter 32 > Heading 3211

Explanatory notes

… usually consist of a chemical drier (lead borate, zinc naphthenate, zinc oleate, manganese dioxide, cobalt … or sulphate turpentine, white spirit, etc., (e.g., calcium naphthenate or cobalt naphthenate in white spirit) with or … . (b)   Separate chemically defined compounds (generally Chapter 28 or 29 ). (c)   Resinates ( heading 38.06 ). …

Section XV > Chapter 72 > Heading 7218

Explanatory notes

… Sub‑Chapter III STAINLESS STEEL GENERAL Heat‑resisting steel, … complying with the specified criteria in Note 1 (e) to this Chapter are to be classified as stainless steel. Because of … of the Explanatory Note to headings 72.06 and 72.07 apply, mutatis mutandis , to the products of this heading. …

Section XIV > Chapter 71 > Heading 7107

Explanatory notes

… inlaid with precious metal) is defined in Note 7 to this Chapter and the General Explanatory Note to this Chapter. … of interior decoration, etc.), and in tubing, vessels and apparatus for the chemical or food industries. Base metal … the provisions of Explanatory Note to heading 71.06 also apply, mutatis mutandis , to base metal clad with silver. …

Section XV > Chapter 75 > Heading 7507

Explanatory notes

… of the Explanatory Notes to headings 73.04 to 73.07 apply, mutatis mutandis , to this heading. Because of their … and fittings of nickel or of nickel alloys are used in apparatus for the chemical, food, papermaking industries, etc., in the manufacture of steam …

Section VIII > Chapter 42 > Heading 4201

Explanatory notes

… knee pads, blinkers and boots for horses, decorated trappings for circus animals, muzzles for any animal, … saddle cushions and saddle bags, horse blankets specially shaped for the purpose, coats for dogs. The heading does not … such as plumes for circus animals (classified in their own appropriate headings). (b)   Harness for children or adults …

Section II > Chapter 8 > Heading 0810

Explanatory notes

… edible fruits not falling in any preceding heading of this Chapter nor included in other Chapters of the Nomenclature (see the exclusions in the … (kakis). (8)   Boysenberries, rowan berries, elderberries, sapodilla (naseberries), pomegranates, cactus figs (prickly …