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Section IV > Chapter 22 > Heading 2208

Explanatory notes

… juices, whether or not concentrated).  These products also include liqueurs and cordials containing sugar crystals, … strength by volume of less than 80 % vol, the heading includes, inter alia  : (1)   Spirits obtained by distilling … oats, rye, wheat, corn, etc.). (3)   Spiritsobtained exclusively by distilling fermented products of the sugar …

Section VI > Chapter 38 > Heading 3807

Explanatory notes

… on rosin, resin acids or on vegetable pitch. The products classified here are : (A)  Wood tar; wood tar oils whether … oils have been removed by further distillation are also classified in this heading.       All these tars are complex … be confused with creosote oil or mineral creosote which are classified in heading 27.07 . (B)   Wood naphtha is obtained …

Section XIV > Chapter 71 > Heading 7110

Section VII > Chapter 40 > Heading 4013

Explanatory notes

… tubes, of rubber. 4013.10 - Of a kind used on motor cars (including station wagons and racing cars), buses or lorries 4013.20 - Of a kind used on bicycles 4013.90 ‑ Other Inner tubes are fitted to the tyres of, for example, motor cars, trailers or bicycles. …

Section XVI > Chapter 84 > Heading 8455

Explanatory notes

… rolling materials other than metal, e.g., calenders, are excluded ( heading 84.20 ). Other roller machines (e.g., for … mills in the sense described above and are therefore also excluded from this heading. Rolling mills are of various … OTHER PARTS Subject to the general provisions regarding the classification of parts (see the General Explanatory Note to …

Section XVI > Chapter 85 > Heading 8503

Explanatory notes

… or 85.02. Subject to the general provisions regarding the classification of parts (see the General Explanatory Note to … of the two preceding headings. The very wide range of parts classified here includes : (1)   Shells and cases, stators, rotors, …

Section XI > Chapter 62 > Heading 6216

Explanatory notes

… covers gloves, mittens and mitts, of textile fabrics (including lace) other than knitted or crocheted fabric. The … Note to heading 61.16 apply, mutatis mutandis , to the articles of this heading. The heading also covers gloves … used for protection in industry, etc. However, the heading excludes  : (a)   Loofah friction gloves, lined or not ( …

Section XVI > Chapter 85 > Heading 8538

Explanatory notes

… ‑ Other Subject to the general provisions regarding the classification of parts (see the General Explanatory Note to … of the goods of the three preceding headings. The heading includes, for example, boards for switchboards, generally of … or metal, without their instruments, provided they are clearly recognisable as parts of switchboards. …

Section V > Chapter 25 > Heading 2502

Explanatory notes

… This heading relates to all unroasted iron pyrites, including unroasted cupreous iron pyrites. Pyrites are … for the recovery of copper, as a by‑product. The heading excludes all roasted pyrites ( heading 26.01 ). It also excludes  : (a)   Chalcopyrite (mixed copper‑iron sulphides) …

Section II > Chapter 7 > Heading 0705

Explanatory notes

… heading covers fresh or chilled chicory ( Cichorium spp. ), including endive, which includes the following principal varieties : (1)   Witloof … as endive ( Cichorium endivia var. crispa ). The heading excludes chicory plants and chicory roots ( heading 06.01 or …

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