Harmonized System

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Section XIII > Chapter 68 > Heading 6804

Explanatory notes

… profiled at the edges.        The heading covers such tools not only when they are predominantly of abrasive materials, … in the body of the hone.        It should, however, be noted that certain abrasive tools are excluded and fall in …

Section XVI > Chapter 84 > Heading 8432

Explanatory notes

… ‑ Seeders, planters and transplanters : 8432.31 ‑ ‑ No-till direct seeders, planters and transplanters 8432.39 ‑ … to which they are linked by a coupling device (whether or not with a lifting mechanism). Others (e.g., rotating hoes) …

Section XVI > Chapter 85 > Heading 8539

Explanatory notes

… 8539.21 ‑ ‑ Tungsten halogen 8539.22 ‑ ‑ Other, of a power not exceeding 200 W and for a voltage exceeding 100 V … baffles communicating with the free air. It should be noted that arc‑lamps are complex apparatus, and are not …

Section XVIII > Chapter 90 > Heading 9028

Explanatory notes

… supply or production meters fall in this heading whether or not fitted with a clockwork recording device, or with a … meters. PARTS AND ACCESSORIES Subject to the provisions of Notes 1 and 2 to this Chapter (see the General Explanatory …

Section IV > Chapter 17

Explanatory notes

… Chapter 17 Sugars and sugar confectionery Note. 1.- This Chapter does not cover :        (a) Sugar … Medicaments or other products of Chapter 30. Subheading Notes. 1.‑ For the purposes of subheadings 1701.12, 1701.13 …

Legal note

… Note. 1.- This Chapter does not cover :        (a) Sugar … Medicaments or other products of Chapter 30. Subheading Notes. 1.‑ For the purposes of subheadings 1701.12, 1701.13 …

Section II > Chapter 9 > Heading 0906

Explanatory notes

… cinnamon-tree flowers (+).               ‑ Neither crushed nor ground : 0906.11 - - Cinnamon ( Cinnamomum zeylanicum … of the cinnamon tree. They are club‑shaped and of a length not normally exceeding 1 cm. After grinding, they are mixed … includes cinnamon fruit. ° °   ° Subheading Explanatory Note. Subheading 0906 .11 The scope of this subheading is …

Section XII > Chapter 66 > Heading 6603

Explanatory notes

… are classified separately even when presented with, but not fitted to, umbrellas, sun umbrellas, walking-sticks, etc. (see Note 2 to this Chapter). With these exceptions , the heading … (including blanks identifiable as unfinished handles) and knobs for umbrellas, sun umbrellas, walking-sticks, whips, …

Section VII > Chapter 39 > Heading 3902

Explanatory notes

… polymers and polymer blends, see the General Explanatory Note to this Chapter. The general physical properties of … slightly polymerised and meeting the requirements of Note 3 (a) to this Chapter, is also included in this …

Section XV > Chapter 82 > Heading 8214

Explanatory notes

… (including pocket type) and blades therefor , but not pencil sharpening machines of heading 84.72 . (2)   … in boxes, cases, etc., and may include scissors, non‑metallic nail polishers, hair removing tweezers, etc., … and mincing knives. These articles do not have the normal shape of a knife, and may be designed for use with …

Section X > Chapter 49 > Heading 4910

Explanatory notes

… essential character. They may contain, in addition to the normal sequence of dates, days of the week, etc., various other items of information, such as notes of important events, festivals, astronomical and other …

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