Harmonized System

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Section II > Chapter 11 > Heading 1105

Explanatory notes

… powder 1105.20 ‑ Flakes, granules and pellets This heading applies to dried potatoes presented as flour, meal, powder, … (a)   Potatoes which have been simply dried, dehydrated or evaporated, without further processing ( heading 07.12 ). (b)   Potato starch ( heading 11.08 ). (c)   Tapioca substitutes prepared from potato starch ( heading …

Section XV > Chapter 73 > Heading 7324

Explanatory notes

… hip-baths, foot-baths, sinks, wash basins, toilet sets; soap dishes and sponge baskets; douche cans, sanitary pails, … or not equipped with their mechanisms, spittoons, toilet paper holders. The heading excludes  : (a)   Cans, boxes and … medicine and toilet wall cabinets and other furniture of Chapter 94 . …

Section XVI > Chapter 84 > Heading 8403

Explanatory notes

… equipped with pressure regulators and gauges, water levels, taps, cocks, burners and similar parts or accessories. Hot water boilers, even if also capable of producing low pressure steam, are also classified … Furnace burners ( heading 84.16 ). (d)   Steam or hot water taps, cocks, etc. ( heading 84.81 ). …

Section V > Chapter 26 > Heading 2619

Explanatory notes

… these are important fertilisers and are classified in Chapter 31 . Slag and dross are used in the manufacture of … resulting from the manufacture of iron and steel, but not scrap metal produced during cutting, shaping or other metal working processes, which falls in …

Section IX > Chapter 44 > Heading 4419

Explanatory notes

… laminated wood or densified wood (see Note 3 to this Chapter). The heading includes : spoons, forks, … containers; crumb‑scoops, not incorporating brushes; napkin rings; rolling pins; pastry moulds; butter patters; … trays; bowls; bread boards; chopping boards; plate racks; capacity measures for use in the kitchen. The heading does …

Section XI > Chapter 63 > Heading 6304

Explanatory notes

… 6304.20 ‑ Bed nets specified in Subheading Note 1 to this Chapter               ‑ Other : 6304.91 ‑ ‑ Knitted or … (including bed nets specified in Subheading Note 1 to this Chapter) ; bedspreads (but not including bed coverings of … the characteristics of floor coverings ‑ see Note 1 to Chapter 57); mantlepiece runners; curtain loops; valances ( …

Section XVIII > Chapter 92 > Heading 9201

Explanatory notes

… which are played, e.g., by means of perforated rolls of paper or paperboard; they may be mechanically, pneumatically or … in heading 92.07 (see the General Explanatory Note to this Chapter). (2)         Harpsichords and other keyboard …

Section X > Chapter 48 > Heading 4801

Explanatory notes

… The expression “newsprint” is defined in Note 4 to this Chapter. In this definition the expression “wood fibres … which defibration is solely or principally achieved by the application of mechanical forces upon the raw material. … may be subjected to processes mentioned in Note 3 to this Chapter. Newsprint otherwise processed is, however, excluded …

Section XIII > Chapter 69 > Heading 6906

Explanatory notes

… pipes, conduits, guttering and pipe fittings. This heading applies to non-refractory piping, etc., designed, as a … or for the distribution of fluids. They may be of any shape or section (straight, curved, branched, of constant or … or branching (collars, flanges, elbows, T-pieces, clean out traps, etc.). The heading does not cover  : (a)   Tubular …

Section XV > Chapter 74 > Heading 7409

Explanatory notes

… copper alloys This heading covers the products defined in Chapter Note 1 (g) when of a thickness exceeding 0.15 mm. … such goods remain in the heading if worked (e.g., cut to shape, perforated, corrugated, ribbed, channelled, polished, … character of articles or of products of other headings (see Chapter Note 1 (g)). The limiting thickness of 0.15 mm …