Harmonized System

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Section XXI > Chapter 97 > Heading 9704

Explanatory notes

… (B)  Revenue stamps of all kinds , i.e., receipt stamps, registration stamps, circulation permit stamps, consular … bearing a postmark, but no postage stamps, used before the introduction of postage stamps. (D)  Postage stamps stuck on … Albums containing collections of such articles are treated as forming part of the collections provided they are …

Section X > Chapter 49 > Heading 4903

Explanatory notes

… picture, drawing or colouring books. This heading is restricted to those picture books clearly compiled for the … other exercises. It does not include books, even profusely illustrated, written in the form of continuous narratives … copying, or outlines of pictures, with or without printed instructions, for completion by drawing or colouring; …

Section IV > Chapter 20 > Heading 2006

Explanatory notes

… The products of this heading are prepared first by treating the vegetables, fruit, nuts, fruit‑peel or other … boiling water (which softens the material and facilitates penetration of the sugar), and then by repeated heating to … of fruit (oranges, lemons, pineapples, etc.), fruit‑peel (citron, lemon, orange, melon, etc.), other parts of plants …

Section XVIII > Chapter 91 > Heading 9107

Explanatory notes

… of heading 91.05, but are mainly designed to make or break electric circuits automatically at given times, usually at … or without reduction gear. Time switches are used for the control of lighting circuits (for public places, shop … heaters, etc.), cooling installations, pumps, two‑rate electricity supply meters, etc. They consist essentially of …

Section VI > Chapter 33 > Heading 3304

Explanatory notes

… does not cover  : (a)   Medicinal preparations used to treat certain skin complaints, e.g., creams for the treatment of eczema ( heading 30.03 or  30.04 ). (b)   Foot deodorants and preparations for treating nails or claws on animals ( heading 33.07 ). (c)   …

Section IV > Chapter 22 > Heading 2206

Explanatory notes

… or berry wines), or of vegetable juices, with an alcoholic strength by volume exceeding 0.5 % vol. (6)   “Malton” , a fermented beverage prepared from malt extract and wine lees. (7)   Spruce , a beverage made from … . ( 9 )   Palm wine , prepared from the sap of certain palm trees. (10) Ginger beer and herb beer , prepared from sugar …

Section X > Chapter 47

Explanatory notes

… vegetable origin. The most important pulp in international trade is wood pulp, termed "mechanical wood pulp", "chemical … woods such as beech, chestnut, eucalyptus and certain tropical woods are also used. Other materials used for … if, after manufacture, it has been subjected to any treatment intended to increase its degree of whiteness …

Section XV > Chapter 72 > Heading 7210

Explanatory notes

… applies to the products which were subjected to one of the treatments described in Part (C) (2), Items (d) (iv), (d) … according to the last process. However, chemical surface treatments, such as chromating, are not regarded as the last …

Section III > Chapter 15 > Heading 1503

Explanatory notes

… It is composed mainly of the glyceride of oleic acid (triolein). Oleo‑oil is chiefly used for the manufacture of … mainly of the glycerides of stearic and palmitic acids (tristearin and tripalmitin). Known as oleostearin or tallow stearin …

Section IX > Chapter 44 > Heading 4408

Explanatory notes

… not exceeding 6 mm. 4408.10 - Coniferous               - Of tropical wood : 4408.31 - - Dark Red Meranti, Light Red … paper or fabric backings, or in decorative sheets imitating marquetry. Woods used for the manufacture of plywood are … wood as a substitute for veneer sheets made by the traditional method. The sheets of this heading may be …