Harmonized System

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Section I > Chapter 3 > Heading 0306

Explanatory notes

… ‑ Frozen : 0306.11 ‑ ‑ Rock lobster and other sea crawfish (Palinurus spp., Panulirus spp., Jasus spp.) … ) 0306.95 - - Shrimps and prawns 0306 .99 - - Other This heading covers : (1)   Crustaceans, whether in shell or … or by boiling in water (whether or not small quantities of provisional chemical preserving agents have been added); …

Section II > Chapter 7 > Heading 0709

Explanatory notes

… ( Cucurbita spp. ) 0709.99 - - Other The vegetables of this heading include : (1)         Asparagus. (2)         … the genus Agaricus (such as the common white mushroom, A. bisporus ), m ushrooms of the genus Boletus , mushrooms of …

Section XVII > Chapter 88 > Heading 8801

Explanatory notes

… and other non‑powered aircraft. (I) BALLOONS AND DIRIGIBLES This group covers lighter‑than‑air aircraft whatever their … (military, sporting, scientific, publicity, etc.). These comprise balloons , free or captive (i.e., moored to the … toy balloons are excluded ( heading 95.03 ). They may be distinguished by their inferior quality, short inflation …

Section XV > Chapter 73 > Heading 7326

Explanatory notes

… 7326.20 ‑ Articles of iron or steel wire 7326.90 ‑ Other This heading covers all iron or steel articles obtained by … accessories (see the Explanatory Note to heading 42.02); botanists’, etc., collection or specimen cases, trinket …

Section IX > Chapter 44 > Heading 4420

Explanatory notes

… - ‑ Of tropical wood 4420.19 - ‑ Other 4420.90 ‑ Other This heading covers panels of wood marquetry and inlaid … or inlaid wood), generally of careful manufacture and good finish, such as : small articles of cabinetwork (for …

Section XVII > Chapter 88 > Heading 8806

Explanatory notes

… than 150 kg 8806.99 ‑ - Other In accordance with Note 1 to this Chapter, this heading covers unmanned aircraft, designed … not designed to perform utilitarian functions. They can be distinguished , for example by their low weight, limited …

Section XV > Chapter 76 > Heading 7602

Explanatory notes

… 76.02 ‑ Aluminium waste and scrap. The provisions concerning waste and scrap in the Explanatory Note to heading 72.04 apply, mutatis mutandis , to this heading. Aluminium waste and …

Section IV > Chapter 17 > Heading 1704

Explanatory notes

… ‑ Chewing gum, whether or not sugar‑coated 1704.90 ‑ Other This heading covers most of the sugar preparations which are … cachous, candies, nougat, fondants, sugared almonds, Turkish delight. (4)  Marzipan. (5)  Preparations put up as …

Section VII > Chapter 40 > Heading 4012

Explanatory notes

… - - Other 4012.20 - Used pneumatic tyres 4012.90 ‑ Other This heading includes retreaded pneumatic tyres of rubber … by either of two methods : (i) a tread is moulded from unvulcanised rubber onto the tyre carcass or (ii) a vulcanised …

Section IX > Chapter 44 > Heading 4402

Explanatory notes

… 4402.20 - Of shell or nut 4402.90 - Other Wood charcoal is obtained when wood is carbonised out of contact with air. It is classified in this heading whether in the form of blocks, sticks or in …