Harmonized System

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Section IV > Chapter 18 > Heading 1801

Explanatory notes

… or roasted. Cocoa beans are the seeds, contained in large numbers (25 to 80), in the fruit (cocoa‑pod) of the … flavour and aroma. They are then passed through corrugated rollers which break up the beans and detach the germs; … from the broken pieces of kernels (cocoa nibs). The heading covers raw or roasted beans, whole (whether or not separated …

Section X > Chapter 49 > Heading 4904

Explanatory notes

… whether or not bound or illustrated. This heading covers music of all kinds, instrumental or vocal, printed or … scores (including miniature) and music instruction books (tutors), provided they contain practice pieces and exercises as well as an instructional text. Dust covers supplied with such music are regarded as forming a …

Section V > Chapter 27 > Heading 2709

Explanatory notes

… oils obtained from bituminous minerals, crude. This heading covers crude petroleum oils and crude oils obtained from … previously recovered by physical methods during the course of the above‑mentioned processes. (7)   Any other … the essential character of the product. The heading also covers gas condensates, i.e., crude oils obtained during the …

Section I > Chapter 4 > Heading 0410

Explanatory notes

… included . 0410.10 ‑ Insects 0410.90 ‑ Other This heading covers insects (as defined in Note 6 to this Chapter) and … non-living insects unfit for human consumption (including flours and meals thereof) are classified in heading 05.11 . … untreated, or they may have been cleaned to remove feathers, down, dust and other impurities in order to render …

Section XI > Chapter 63 > Heading 6303

Explanatory notes

… recesses, theatre stages, etc. The expression “curtains” covers lightweight and transparent or semi‑transparent … to beds for concealment and decoration. The heading also covers material in the length so processed after weaving that it is clearly suitable for conversion, by a minor operation, into finished articles of …

Section XVIII > Chapter 92 > Heading 9201

Explanatory notes

… pianos 9201.20 ‑ Grand pianos 9201.90 ‑ Other This heading covers : (1)         Pianos , with a keyboard and strings struck by hammers, whether or not fitted with an electrical sound … on which the strings are mounted vertically, and when overstrung, with the bass strings crossing the remainder; …

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., …

Section XV > Chapter 73 > Heading 7313

Explanatory notes

… of a kind used for fencing, of iron or steel. This heading covers the following types of fencing or enclosure hoop and … This ribbon fencing wire is often used under the name of “torsades”. It consists of narrow hoop, strip or flat wire … clearly suitable for fencing uses. This is also known as “torsades”. The heading also includes “dannerts” and similar …

Section XV > Chapter 81

Explanatory notes

… and niobium (columbium) (heading 81.12). This Chapter also covers cermets (heading 81.13). Base metals not included in this Chapter or in the preceding Chapters of Section XV are classified in Chapter 28 . Most … XV. Note 8 to Section XV defines “waste and scrap” and “powders”. …

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 … . This is separated from normal hydrogen in which it occurs at a level of 1 part in 6,500. (2)   Heavy water , … of water. Used as a source of deuterium, and in nuclear reactors for slowing down the neutrons which split the …