Harmonized System

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Section XV > Chapter 83 > Heading 8304

Explanatory notes

… General Explanatory Note to Chapter 94). The heading also includes paper trays for sorting documents, paper rests for … does not , however, cover waste paper baskets which are classified according to the constituent metal (e.g., in …

Section XV > Chapter 75 > Heading 7507

Explanatory notes

… of steam condensers, hypodermic needles, etc. This heading excludes  : (a)   Hollow profiles ( heading 75.05 ). (b)   … tube or pipe fittings made up into specific identifiable articles, e.g., machinery parts ( Section XVI ). …

Section V > Chapter 26 > Heading 2617

Explanatory notes

… concentrates 2617.90 ‑ Other The principal ores generally classified in this heading are : (1)         Antimony ores. … Germanite, copper germano‑sulphide.           The heading excludes those products known in trade as “concentrates” of …

Section V > Chapter 27 > Heading 2705

Explanatory notes

… and is used for lighting or heating purposes. The heading includes the gas produced by underground gasification and … are sometimes called “synthesis gas”.  However, the heading excludes the gases specified in heading 27.11 . …

Section II > Chapter 9 > Heading 0901

Explanatory notes

… 0901.22 - - Decaffeinated 0901.90 - Other This heading includes : (1)   Raw coffee in all forms, i.e. : in berries, … containing coffee in any proportion. The heading excludes  : (a)   Coffee wax ( heading 15.21 ). (b) …

Section VI > Chapter 37 > Heading 3706

Explanatory notes

… recorded. Film containing more than one sound track may include magnetically recorded track but at least one track … (e.g., by mechanical engraving or magnetic recording) is excluded ( heading 85.23 ). …

Section XII > Chapter 64 > Heading 6405

Explanatory notes

… to in the preceding headings of this Chapter. The heading includes in particular : (1)   Footwear, with outer soles of … uppers of such footwear may be of any material. The heading excludes assemblies of parts (e.g., uppers, whether or not …

Section XV > Chapter 79 > Heading 7903

Explanatory notes

… oxide flue dust” or “zinc baghouse flue dust” which are classified in heading 26.20 . (2)   Zinc powders as defined … paints, as chemical reducing agents, etc. The heading also excludes  : (a)   Zinc dust, powders or flakes, prepared as …

Section VI > Chapter 28 > Heading 2831

Explanatory notes

… dithionite, with similar properties and uses. The heading includes all these stabilised dithionites and also … which is a similar product. Sulphites and thiosulphates are excluded ( heading 28.32 ). …

Section II > Chapter 11 > Heading 1105

Explanatory notes

… oxidants, emulsifiers or vitamins. However, the heading excludes products to which other substances have been added … characteristics of potato preparations. The heading also excludes  : (a)   Potatoes which have been simply dried, …