Harmonized System

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Section X > Chapter 48 > Heading 4823

Explanatory notes

… cellulose wadding and webs of cellulose fibres, not covered by any of the previous headings of this Chapter : … than rectangular (including square). It is to be noted, however, that paper and paperboard in strips or rolls, or in … wrappings cut to size. (9)   Cake cards and papers; jam‑pot covers; shaped papers for bags. (10) Perforated paper and …

Section XVIII > Chapter 90 > Heading 9008

Explanatory notes

… (by means of a timer).        Certain diascopes (overhead projectors) have a large object field for the projection of written or … sensitised paper; these parts are mounted on an adjustable vertical or horizontal support.        Photographic …

Section XXI > Chapter 97 > Heading 9706

Explanatory notes

… Of an age exceeding 250 years 9706.90 ‑ Other This heading covers all antiques of an age exceeding one hundred years, … in headings 97.01 to 97.05 . The interest of these articles derives from their age and, as a general consequence, their … fabrics. (5)   Jewellery. (6)   Articles of goldsmiths’ or silversmiths’ wares (ewers, cups, candelabra, plate, etc.). …

Section I > Chapter 5 > Heading 0504

Explanatory notes

… frozen, salted, in brine, dried or smoked. This heading covers guts, bladders and stomachs of animals ( other than … in brine, dried or smoked.  If otherwise prepared or preserved such products are excluded (generally Chapter 16 … 16 .) (3)   Unworked goldbeater’s skin, which is the outer envelope of the caecum of the ox or sheep. The heading also …

Section XV > Chapter 73 > Heading 7303

Explanatory notes

… These tubes, pipes and hollow profiles may be straight or curved, plain, finned or gilled. They may be socketed, … or threading. To facilitate assembly, socketed pipes have one end expanded to receive the end of a second pipe. Flanged pipes can be …

Section III > Chapter 15 > Heading 1514

Explanatory notes

… - - Other (A)  RAPE OR COLZA OILS        The seeds of several species of Brassica , particularly B. napus and B. … or colza oils.        These oils generally contain high levels of erucic acid. This heading also covers low erucic … are also edible. (B)  MUSTARD OIL        This is a fixed vegetable oil obtained from, for example, the following …

Section V > Chapter 25 > Heading 2505

Explanatory notes

… are commercially extractable ( Chapter 26 ), this heading covers all natural sea, lake, river or quarry sand (i.e., sand in the form of more or less … industry. Natural sands remain in this heading when they have been heat treated merely to remove impurities. On the …

Section II > Chapter 9 > Heading 0909

Explanatory notes

… and for medicinal purposes. They remain in this heading even when, in the case of anise seeds in particular, they … egg‑shaped seed, striped lengthwise, greyish‑green, with a very characteristic odour and aromatic flavour. Badian is … very dark brown faintly tinted with purplish‑blue, and are covered with a resinous dust. They contain a reddish …

Section XVI > Chapter 84 > Heading 8405

Explanatory notes

… or without their purifiers 8405.90 - Parts This heading covers self-contained apparatus and plant for generating any … gas generators specially constructed for use in motor vehicles, but excludes acetylene generators which are in … many kinds of solid fuel (e.g., coal, coke, charcoal, wood, vegetable or other waste). For certain uses, particularly …

Section XV > Chapter 82 > Heading 8213

Explanatory notes

… on a screw or pin near the centre. In general the heading covers only those scissors in which each blade is fitted, at … or office use, or for sewing, etc., with straight or curved blades. (2)   Scissors for professional use , e.g., … thinning scissors); scissors for drapers, leather workers, glovemakers or hatters. (3)   Manicure scissors , including …