Harmonized System

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Section XVII > Chapter 89

Explanatory notes

… is to be classified in heading 89.06 if it does not have the essential character of a vessel of a particular … propelling machinery, navigational instruments, lifting or handling machinery or interior furnishings). (B) Hulls of … ( heading 56.07 ). (4) Sails ( heading 63.06 ). (5) Masts, hatchways, gangways, rails and bulkheads for ships or boats …

Legal note

… is to be classified in heading 89.06 if it does not have the essential character of a vessel of a particular kind. …

Section XV > Chapter 80

Explanatory notes

… Note. 1.‑  In this Chapter the following expressions have the meanings hereby assigned to them :        (a)    … ductile, but is malleable, easily melted and soft (although harder than lead). It can readily be cast, hammered, rolled or extruded. Tin is very resistant to …

Legal note

… Subheading Note. 1.‑  In this Chapter the following expressions have the meanings hereby assigned to them :        (a)    … Metal containing by weight at least 99 % of tin, provided that the content by weight of any bismuth or copper is less …

Section XVI > Chapter 84 > Heading 8407

Explanatory notes

… rotary internal combustion piston engines (Wankel engines having a trilobal disc type “piston”), other than those of … such engines for motor vehicles. These engines generally have the following elements : cylinder, piston, … piston and connecting rod, the rotary piston engine has a trilobal disc (“piston”) in a specially shaped housing …

Section XVI > Chapter 84 > Heading 8411

Explanatory notes

… and a nozzle, which is a convergent duct placed in the exhaust pipe. The hot pressurised gas exiting from the … the compressor and turbine are accommodated on a single shaft. In more complex designs the compressor is made in two … their power output for short periods. These appliances have their own fuel supply and utilise the excess oxygen in …

Section XVI > Chapter 84 > Heading 8413

Explanatory notes

… filling-stations or in garages 8413.19 - - Other 8413.20 - Hand pumps, other than those of subheading 8413.11 or … is in the form of a cylinder revolving eccentrically and having projecting vanes free to move radially. The rotation …

Section IV > Chapter 17

Explanatory notes

… Chapter 17 Sugars and sugar confectionery Note. 1.- This … (heading 18.06);        (b) Chemically pure sugars (other than sucrose, lactose, maltose, glucose and fructose) or … contains only natural anhedral microcrystals, of irregular shape, not visible to the naked eye, which are surrounded by …

Legal note

… Note. 1.- This Chapter does not cover :        (a) Sugar confectionery … (heading 18.06);        (b) Chemically pure sugars (other than sucrose, lactose, maltose, glucose and fructose) or … contains only natural anhedral microcrystals, of irregular shape, not visible to the naked eye, which are surrounded by …

Section VII > Chapter 40 > Heading 4005

Explanatory notes

… forms or in plates, sheets or strip. The term “rubber” has the same meaning as in Note 1 to this Chapter. The … from oils, and such substances reclaimed, provided they have been compounded with other substances. According to … cut to rectangular (including square) shape, whether or not having the character of articles, but may not be otherwise …

Section XVII > Chapter 87 > Heading 8704

Explanatory notes

… the classification of motor vehicles, generally vehicles having a gross vehicle weight rating of less than 5 tonnes, which have either a separate closed rear area or an open rear … warehouses, dock areas or airports, etc., for the handling of long loads or containers ( heading 84.26 ). …

Section VI > Chapter 37

Explanatory notes

… Chapter 37 Photographic or cinematographic goods Notes. 1.-  … any emulsion sensitive to light or other forms of radiation having sufficient energy to cause the necessary reaction in … plates. The most common emulsions are based on silver halides (silver bromide, silver bromide-iodide, etc.) or on …

Legal note

… Notes. 1.-  This Chapter does not cover waste or scrap. 2.-  In this Chapter the word “photographic” relates to the process by …

Section IX > Chapter 44 > Heading 4421

Explanatory notes

… 44.21  ‑   Other articles of wood. 4421.10 ‑ Clothes hangers 4421.20 ‑ Coffins               ‑ Other : 4421.91 - … bobbins, sewing thread reels, etc. These articles normally have a stem (or core) of turned wood on which yarn or fine … a screw device for holding the cross threads, used in the hand sewing of books; ladders and steps; trestles; letters, …