Harmonized System

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Section V > Chapter 25 > Heading 2514

Explanatory notes

… but sometimes black or tending towards purple. The heading covers slate in the mass or roughly trimmed or merely cut, … Blocks, slabs and sheets further worked than described above, e.g., cut or sawn to shapes other than rectangular …

Section II > Chapter 6 > Heading 0603

Explanatory notes

… Lilium spp .) 0603.19 - - Other 0603.90 ‑ Other The heading covers not only cut flowers and buds as such, but also … flowers or flower buds. Provided that such bouquets, etc., have the essential character of florists’ wares, they remain in the heading even if they contain accessories of other materials …

Section XIX > Chapter 93 > Heading 9304

Explanatory notes

… truncheons), excluding those of heading 93.07. The heading covers arms other than firearms of headings 93.01 to 93.03 … . It includes the following : (1)   Truncheons, life‑preservers, weighted canes and the like for police, etc., … shaped to fit a clenched fist and with which blows are delivered. (3)   Catapults designed for shooting at birds or …

Section X > Chapter 48 > Heading 4801

Explanatory notes

… techniques in which defibration is solely or principally achieved by the application of mechanical forces upon the … pulps , which are also produced in refiners but have been treated with small amounts of chemicals. They … The expression “wood fibres” in this definition does not cover bamboo fibres. The newsprint of this heading may be …

Section VI > Chapter 28 > Heading 2845

Explanatory notes

… Part (I) of Explanatory Note to heading 28.44. This heading covers stable isotopes, that is, non‑radioactive isotopes … is separated from normal hydrogen in which it occurs at a level of 1 part in 6,500. (2)   Heavy water , which is deuterium oxide. Occurring in ordinary water at a level of 1 part in 6,500. It is normally obtained as a …

Section II > Chapter 12 > Heading 1207

Explanatory notes

… 1207.91 ‑ ‑ Poppy seeds 1207.99 ‑ ‑ Other This heading covers seeds and fruits of a kind used for the extraction of … to 12.06 (see also General Explanatory Note). The heading covers, inter alia  : Babassu kernels Beech nuts        … Chaulmoogra seeds      Cotton seeds     Croton seeds     Evening primrose seeds of the species Oenothera biennis and …

Section III > Chapter 15 > Heading 1507

Explanatory notes

… ( Glycine max ), using hydraulic or expeller presses, or solvents. It is a pale yellow, fixed drying oil used for … The heading also includes fractions of soya-bean oil. However, soya-bean lecithin, obtained from crude soya ‑ bean … ° Subheading Explanatory Note. Subheading 1507. 10 Fixed vegetable oils, fluid or solid, obtained by pressure, shall …

Section V > Chapter 27 > Heading 2706

Explanatory notes

… distilled, including reconstituted tars. These tars are very complex mixtures of variable proportions of aromatic … from the distillation of coal, lignite or peat. The heading covers all such tars including : (1)   The tars produced by … of coal. These tars are similar to those referred to in (1) above, but contain a larger proportion of aliphatic, …

Section XI > Chapter 51 > Heading 5110

Explanatory notes

… yarn), whether or not put up for retail sale. This heading covers : (1)   Yarns , whether single or multiple (folded), …        These yarns are used in the manufacture of certain woven fabrics, interlinings or articles for technical uses. … filaments of this kind are also classified in this heading. However, single horsehairs (not tied end to end) fall in …

Section VI > Chapter 38 > Heading 3826

Explanatory notes

… to form the desired esters. It can be obtained from vegetable oils (e.g., rapeseed, soya-bean, palm, sunflower, … from bituminous minerals ( heading 27.10) . (b)   Products derived from vegetable oils which have been fully deoxygenated and consist only of aliphatic …