Harmonized System

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Section V > Chapter 27 > Heading 2707

Explanatory notes

… hydrocarbon mixtures of which 65 % or more by volume (including losses) distils at 250 °C by the ISO 3405 method … aromatic compounds.        These oils and other products include : ‑     Benzol (benzene), toluol (toluene), xylol … of petroleum or by any other process. The heading includes the oils and products referred to above whether …

Section VII > Chapter 40 > Heading 4009

Explanatory notes

… hard rubber), and vulcanised rubber tubes, pipes and hoses (including hose‑piping) reinforced by stratification, … an internal or external spiral of wire. The heading excludes tubes, pipes and hoses of textile materials, … fall in heading 59.09 . Tubes, pipes and hoses remain classified in this heading even if presented with fittings …

Section XXI > Chapter 97 > Heading 9704

Explanatory notes

… stamps. (D)  Postage stamps stuck on envelopes or cards , including “ first‑day covers ”, which are envelopes, usually … letter‑cards, postcards, newspaper wrappers, etc. The articles of this heading may be presented in bulk (separate … they are of a value normal to the collection. The heading excludes  : (a)   Maximum cards and first‑day covers …

Section X > Chapter 49 > Heading 4909

Explanatory notes

… Similar products not having such indications of use are classified as pictures in heading 49.11 . These picture … postcards, if printed or embossed with postage stamps, are excluded ( heading 49.07 ). Plain postcards where printing … matter. The term “similar cards” is to be taken to include cards used to announce births or christenings, or …

Section II > Chapter 7 > Heading 0714

Explanatory notes

… by weight. Manioc pellets may be disintegrated, but remain classified here provided that they are identifiable as such. … their physical characteristics, e.g., non‑homogeneous particles with broken pieces of manioc pellets, brownish … ), sweet potatoes ( Ipomoea batatas ), etc.), the heading includes the edible tuber of the species Eleocharis dulcis …

Section VI > Chapter 28 > Heading 2839

Explanatory notes

… 2839.19 ‑ ‑ Other 2839.90 ‑ Other Subject to the exclusions mentioned in the introduction to this … used as a glaze in ceramics. (7)   Other silicates , including commercial alkali metal silicates other than those mentioned above. These include caesium silicate (yellow powder, used in ceramics), …

Section IV > Chapter 23 > Heading 2302

Explanatory notes

… stalks, minerals, etc.         This category further includes : (1) Residues from the cleaning of silos, ships’ holds, etc., which have much the … Cereal husks, obtained from the threshing of cereals, are classified in heading 12.13 . The heading does not include …

Section IV > Chapter 23 > Heading 2303

Explanatory notes

… extracted from the root of the sugar beet. This pulp is classified in this heading whether wet or dried but, if with … waste products of sugar manufacture covered by this heading include defecation scum, filter press residues, etc. … distillation of beet molasses). (All these products remain classified in the heading whether presented wet or dry.) The …

Section X > Chapter 48 > Heading 4803

Explanatory notes

… in Note 8 to this Chapter, and other household or sanitary articles made from this kind of paper fall in heading 48.18 … (tissues) consist of a creped web of cellulose fibres of closed formation, with a maximum crepe ratio of 35 %, … surface-decorated or printed. The heading also excludes  : (a)   Cellulose wadding impregnated or coated …

Section V > Chapter 25 > Heading 2503

Explanatory notes

… precipitated sulphur and colloidal sulphur. The heading includes : (1)   Crude mineral sulphur occurring in the free … according to the process employed and the fineness of the particles. (7)   Sulphur, obtained by the sudden cooling of … carbon disulphide (sulphur μ). The various types of sulphur classified in this heading are used in the chemical industry …

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