Harmonized System

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Section X > Chapter 48 > Heading 4804

Explanatory notes

… not cover bamboo fibres. Kraft paper and paperboard are classified in this heading only if they are in strips or rolls of a width exceeding 36 cm or in rectangular (including square) sheets with one side exceeding 36 cm and … and paperboard which have been otherwise processed are excluded (generally heading 48.07, 48.08, 48.10 or 48.11 ). …

Section I > Chapter 4 > Heading 0405

Explanatory notes

… whey butter and recombined butter (fresh, salted or rancid, including canned butter). Butter must be derived exclusively from milk and must have a milkfat content of 80 … non-fat content from butter or cream. This group further includes dehydrated butter and ghee (a kind of butter made …

Section IV > Chapter 20 > Heading 2005

Explanatory notes

… and vegetables preserved by sugar of heading 20.06 ) are classified in the heading when they have been prepared or … (Olives merely preserved provisionally in brine remain classified in heading 07.11  - see the Explanatory Note to … after deep frying for a few seconds. The heading also excludes  : (a)   Crisp savoury food products of heading …

Section VI > Chapter 31 > Heading 3101

Explanatory notes

… forms or packages described in that heading. The heading includes, inter alia  : (1)   Guano, which is an … make the stabilised sludge unfit for use as fertilisers, is excluded ( heading 38.25 ). The heading also excludes  : (a)   Animal blood, whether liquid or dried ( …

Section XVI > Chapter 84 > Heading 8406

Explanatory notes

… a wheel (or wheels) the rim of which carries a row of closely-spaced vanes or blades generally of curved … separately, these reversing or reduction gears are excluded ( heading 84.83 ). This heading also covers mercury … and, subject to the general provisions regarding the classification of parts (see the General Explanatory Note to …

Section XI > Chapter 58 > Heading 5802

Explanatory notes

… twisted and are generally produced on both sides of the cloth, but sometimes on one only; they may sometimes be cut. … loops of which are cut (heading 58.01) . The heading also excludes : (a)   Terry fabrics, knitted or crocheted … of weft threads, may be converted into separate fringed articles (heading 63.02) . (B) TUFTED TEXTILE FABRICS These …

Section I > Chapter 3 > Heading 0307

Explanatory notes

… ‑ Other 0307.60 ‑ Snails, other than sea snails           ‑ Clams, cockles and ark shells (families Arcidae , Arcticidae … than those specified in (1) or (2) above. The heading also includes oyster spat (small oysters intended for …

Section XV > Chapter 83 > Heading 8311

Explanatory notes

… of base metal not coated or cored with flux material are excluded (Chapters 72 to 76 and 78 to 81) . The materials … for iron or steel). They consist of a metal strip, wire cloth or grill, coated with the flux; they may be specially … form suitable for cutting as required. The heading also includes wire and rods obtained by extruding base metal …

Section XI > Chapter 61 > Heading 6104

Explanatory notes

… Note to heading 61.03 apply mutatis mutandis to the articles of this heading. All of the components of a women's … ensemble” means a set of garments ( other than suits and articles of heading 61.07 , 61.08 or 61.09) , composed of … 61.12 (see Chapter Note 3 (b)). Furthermore, the heading excludes petticoats and slips of heading 61.08 . …

Section VI > Chapter 28 > Heading 2840

Explanatory notes

… ‑ Peroxoborates (perborates) (A) BORATES Subject to the exclusions mentioned in the introduction to this … 25.28 ). (B) PEROXOBORATES (PERBORATES) Subject to the exclusions mentioned in the introduction to this …