Harmonized System

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Section II > Chapter 11 > Heading 1103

Explanatory notes

… and is obtained either from the first sifting after the initial milling operation, or by re‑grinding and re‑sifting the groats resulting from that initial milling. Durum wheat meal, or semolina, is the principal raw material in the manufacture of macaroni, spaghetti or the like. Semolina is also used …

Section I > Chapter 2 > Heading 0210

Explanatory notes

… and cuts thereof 0210.19 - - Other 0210.20 - Meat of bovine animals               - Other, including edible flours and … Cetacea); of manatees and dugongs (mammals of the order Sirenia); of seals, sea lions and walruses (mammals of the suborder Pinnipedia) 0210.93 - - Of reptiles (including snakes and …

Section XVI > Chapter 85 > Heading 8531

Explanatory notes

… reed, by a rotating disc set in motion electrically or electronic sound generator; they include factory sirens, air …

Section XVIII > Chapter 90 > Heading 9001

Explanatory notes

… (which may be fitted with connectors) consist of a sheath containing one or more optical fibre bundles, the fibres of …

Section XVIII > Chapter 90 > Heading 9005

Explanatory notes

… for touring or hunting, military binoculars (including night glasses and certain periscopic binoculars) and … diameter; the reflecting surface is silvered or aluminised.        Reflecting telescopes are usually … by the human eye; these infra‑red instruments are used at night, particularly by armed forces.  Also included are …

Section XXI > Chapter 97 > Heading 9702

Explanatory notes

… or of the material employed by him, but excluding any mechanical or photomechanical process (see Note 3 to this … as original works, lithographs executed by the transfer technique (in which the lithographic artist first makes his … and the quality of the paper may be useful guides in determining originals; on the other hand, evidence of the …

Section X > Chapter 49 > Heading 4903

Explanatory notes

… of stories is conveyed by a series of episodal pictures accompanied by captions or summary narratives related to the … excluded ( Chapter 95 ). Similarly, a child’s picture book containing pictures or models for cutting out remains in … out, whether wholly or in part, the article, even if also containing a certain amount of text, is regarded as a toy ( …

Section XI > Chapter 59 > Heading 5910

Explanatory notes

… linseed oil, Stockholm tar, etc., and may be coated with varnish, red lead, etc., to counter deterioration caused by … cut to size and either with the ends joined together or furnished with fastenings for joining them together) are classified here …

Section I > Chapter 4 > Heading 0405

Explanatory notes

… i.e., spreadable emulsions of the water-in-oil type, containing milkfat as the only fat in the product, and … gelatine, starches; food colours; flavours; emulsifiers; thickening agents and preservatives. (C) Other fats and oils … in this heading). The heading does not cover fat spreads containing fats other than milkfats or containing less than …

Section VI > Chapter 38 > Heading 3803

Explanatory notes

… the abietic types), and a smaller quantity of non‑saponifiable products (sterols, higher alcohols and various … or paper industry, drying oils used in the manufacture of varnishes, paints or linoleum, oils for metal‑working, … tall oil resin acids. The heading does not include : (a)   Saponified tall oil, obtained by neutralising distilled tall …