Harmonized System

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Section VIII > Chapter 41 > Heading 4114

Explanatory notes

… chamois.  The heading covers this leather also, but not other washable leathers (e.g., alum and formaldehyde tanned), nor leather merely "stuffed" with oil after being fully …        The applied varnish or lacquer may be pigmented or non-pigmented and may have a basis of : (a)  vegetable …

Section XII > Chapter 64 > Heading 6403

Explanatory notes

… 6403.12 - - Ski-boots, cross-country ski footwear and snowboard boots 6403.19 - - Other 6403.20 - Footwear with … covers footwear with uppers (see General Explanatory Note, Part (D)) made of leather and with outer soles (see …

Section XV > Chapter 72 > Heading 7225

Explanatory notes

… - - Grain-oriented 7225.19 - - Other 7225.30 ‑ Other, not further worked than hot‑rolled, in coils 7225.40 ‑ … zinc 7225.99 - - Other The provisions of the Explanatory Notes to headings 72.08 to 72.10 apply, mutatis mutandis , …

Section II > Chapter 6

Explanatory notes

… roots and the like; cut flowers and ornamental foliage Notes. 1.‑  Subject to the second part of heading 06.01, … for planting or for ornamental use; nevertheless it does not include potatoes, onions, shallots, garlic or other …

Legal note

… Notes. 1.‑  Subject to the second part of heading 06.01, … for planting or for ornamental use; nevertheless it does not include potatoes, onions, shallots, garlic or other … made wholly or partly of goods of that kind, account not being taken of accessories of other materials. However, …

Section II > Chapter 10 > Heading 1003

Explanatory notes

… the grain kernel in the course of growth and therefore cannot be separated by simple threshing or winnowing. Barley … heading does not include : (a)   Sprouted barley (malt), nor roasted malt (see Explanatory Note to heading 11.07 ). …

Section XV > Chapter 78 > Heading 7806

Explanatory notes

… articles of lead. This heading covers all lead articles not included in the preceding headings of this Chapter, or … 82 or 83 , or more specifically covered elsewhere in the Nomenclature (see Note 1 to Section XV), whether these articles are cast, …

Section XVIII > Chapter 91 > Heading 9109

Explanatory notes

…  : (a)   Spring‑operated or weight‑operated motors, etc., not fitted, nor adapted to be fitted, with escapements, of heading 84.12 … musical boxes). (b)   Watch movements as defined in Chapter Note 3 (see the Explanatory Note to heading 91.08 ). The …

Section XI > Chapter 59 > Heading 5903

Explanatory notes

… fabrics in which the impregnation, coating or covering cannot be seen with the naked eye or can be seen only by reason … That the textile fabric is not completely embedded in, nor coated or covered on both sides with, plastics. Products … also classified in Chapter 39 (see the General Explanatory Note to Chapter 39, part entitled “ Plastics and textile …

Section XV > Chapter 73 > Heading 7306

Explanatory notes

… - Other, welded, of circular cross-section, of iron or non-alloy steel 7306.40 - Other, welded, of circular … 7306.90 - Other The provisions of the Explanatory Note to heading 73.05 apply, mutatis mutandis , to the … also includes : (1)   Tubes and pipes welded by forging, known as butt‑welded tubes and pipes. (2)   Tubes and pipes …

Section IV > Chapter 24 > Heading 2403

Explanatory notes

… essences (+).               ‑ Smoking tobacco, whether or not containing tobacco substitutes in any proportion : 2403.11 ‑ ‑ Water pipe tobacco specified in Subheading Note 1 to this Chapter 2403.19 ‑ ‑ Other               ‑ … "Jurak") ( subheading 2403.99 ). A water pipe is also known by other names such as "narguile", "argila", "boury", …