Harmonized System

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Section XX > Chapter 95 > Heading 9505

Explanatory notes

… used during Christmas celebrations, such as figurines or hanging items with Christmas-related symbols (e.g., … a candy cane or wearing clothes or accessories which have the colours, design and shape  resembling those of … not being articles of postiche – heading 67.04 ), and paper hats. (2) Throw‑balls of paper or cotton‑wool, paper …

Section VI > Chapter 28 > Heading 2836

Explanatory notes

… to the exclusions mentioned in the introduction to this sub‑Chapter, this heading covers : (I)   Carbonates (neutral … Ammonium carbonates . Obtained by heating a mixture of chalk and ammonium sulphate (or chloride), or by combining … oxide, gypsum or kaolin) gives Krems white, Venetian white, Hamburg white, etc.                   Natural lead carbonate …

Section XI > Chapter 59 > Heading 5907

Explanatory notes

… ( excluding those of headings 59.01 to 59.06 ), which have been impregnated, coated or covered, provided the … coating or covering can be seen with the naked eye; for that purpose, no account should be taken of any resulting … in colour, and fabrics finished with normal dressings having a basis of amylaceous or similar substances, are …

Section VI > Chapter 28 > Heading 2852

Explanatory notes

… vermilion) is excluded ( heading 26.17 ). (5) Mercury sulphates . (a) Mercurous sulphate (Hg 2 SO 4 ). White … Colourless crystals. Used in gilding; in medicine; by hatters for the carroting of hair before the felting operation (hatters’ aqua fortis ); …

Section X > Chapter 48 > Heading 4806

Explanatory notes

… the acid converts some of the cellulose into amyloid form having a gelatinous and impermeable character. When the … manufacture of lampshades, travel goods, etc. Paper which has been parchmented on one side only (used in the … it is particularly suitable for wrapping fatty foods. It is hardly ever glazed and resembles vegetable parchment in …

Section XI > Chapter 53 > Heading 5301

Explanatory notes

… Flax, raw or retted               ‑ Flax, broken, scutched, hackled or otherwise processed, but not spun : 5301.21 ‑ ‑ … spun. (A)  Raw flax (flax straw) .         This is flax as harvested, whether or not rippled or bolled (i.e., with … It is then scutched, i.e., the woody part is knocked out by hand or mechanically, leaving the flax fibres. Some tow and …

Section XIV > Chapter 71 > Heading 7101

Explanatory notes

… of the pearl oyster and the pearl mussel). Pearls have a shiny surface and consist essentially of layers of … green or blue). They are usually round, but sometimes half round (button pearls) or irregular (baroque or blister … considerably. Mother of pearl ( headings 05.08 or 96.01 ) has much the same composition, but usually takes the form of …

Section III > Chapter 15 > Heading 1505

Explanatory notes

… odour, extracted from the soapy water in which the wool has been scoured or cloth fulled. It may also be extracted … therefore, chemically it should be regarded as a wax rather than a fat. It is employed in the preparation of lubricants … example lanolin to which medicated or perfumed substances have been added ( heading 30.03 or 30.04 , or Chapter 33 ). …

Section III > Chapter 15 > Heading 1510

Explanatory notes

… ‑ Other This heading covers oils coming from olives, other than the oils of heading 15.09 . This heading includes oils … may be crude or refined or otherwise treated, provided that no modification of the glyceridic structure has taken place . The heading also covers fractions and …

Section XV > Chapter 81

Explanatory notes

… Chapter 81 Other base metals; cermets; articles thereof … and manganese (heading 81.11). (B) Beryllium, chromium, hafnium, rhenium, thallium, cadmium, germanium, vanadium, gallium, indium and …