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Section XV > Chapter 82 > Heading 8209

Explanatory notes

… fall in this heading whether sharpened or not, or otherwise prepared, but not if already mounted on tools; in the latter case they fall in the headings for tools, particularly heading 82.07 . The heading also excludes  : … ). (d)   Sand blast nozzles and other abrasion resistant parts of machines, of cermets ( Chapter 84 ). …

Section VII > Chapter 39 > Heading 3918

Explanatory notes

… of vinyl chloride 3918.90 ‑ Of other plastics The first part of the heading covers plastics of the types normally … of plastics, including those with a textile backing. Wallpaper or similar wall coverings of paper coated or …

Section XI > Chapter 61 > Heading 6114

Explanatory notes

… incorporating incidentally protective components such as pads or padding in the elbow, knee or groin areas, used for certain … or games (e.g., fencing masks and breast plates, ice hockey pants, etc.) are excluded (heading 95.06) . …

Section XV > Chapter 79 > Heading 7903

Explanatory notes

… cementation (sherardisation), in the manufacture of paints, as chemical reducing agents, etc. The heading also excludes  : (a)   Zinc dust, powders or flakes, prepared as colours, paints or the like (e.g., made up with … colouring matter or put up as suspensions, dispersions or pastes, with a binder or solvent) ( Chapter 32 ). (b)   Zinc …

Section IV > Chapter 18 > Heading 1801

Explanatory notes

… product and improve the flavour and aroma. They are then passed through corrugated rollers which break up the beans and detach the germs; subsequent processes separate the shells, husks and germs from the broken pieces … cocoa waste ( heading 18.02 ). (b)   Cocoa beans ground to paste ( heading 18.03 ). …

Section XI > Chapter 61 > Heading 6116

Explanatory notes

… for men or boys. It includes ordinary short gloves with separate fingers, mittens covering only part of the fingers, mitts with separation for the thumb only and gauntlet or other long …

Section I > Chapter 3 > Heading 0308

Explanatory notes

…               - Sea urchins ( Strongylocentrotus spp., Paracentrotus lividus, Loxechinus albus, Echinus esculentus … or not cooked before or during the smoking process. The principal varieties of aquatic invertebrates are … (beches‑de‑mer) and jellyfish. This heading also covers parts of aquatic invertebrates (e.g., gonads of …

Section XV > Chapter 78 > Heading 7804

Explanatory notes

… of X‑ray screens, etc. Lead foil is mainly used for packing (especially for lining tea chests or cases for … not cover lead powders and flakes, prepared as colours, paints or the like (e.g., made up with other colouring matter or put up as suspensions, dispersions or pastes with a binder or solvent) ( Chapter 32 ). …

Section XXI > Chapter 97 > Heading 9706

Explanatory notes

… the heading includes : (1)   Antique furniture, frames and panelling. (2)   Products of the printing industry : … the heading includes antique articles which have been repaired or restored. For example, the heading includes : antique furniture incorporating parts of modern manufacture (e.g., reinforcements and …

Section VI > Chapter 31 > Heading 3104

Explanatory notes

… goods, provided they are not put up in the forms or packages described in heading 31.05 : (A)  Goods which … Fertilisers consisting of any of the goods referred to in paragraph (A) above mixed together (e.g., a fertiliser … sulphate). It should be noted that, contrary to the case of paragraph (A) above, mixtures falling in paragraph (B) are …

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