Harmonized System

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Section III > Chapter 15 > Heading 1502

Explanatory notes

… 1502.90 - Other This heading covers the fat surrounding the viscera and muscles of bovine animals, sheep or goats, that … or in the form of rendered fat (tallow).  The rendering processes used are the same as those for obtaining the fats … neat’s foot oil and bone oil, of heading 15.06 ). (e)   Certain vegetable fats known as “vegetable tallows”, e.g., …

Section IV > Chapter 16 > Heading 1602

Explanatory notes

… blood or insects of the kind falling in this Chapter, except sausages and similar products ( heading 16.01 ), meat extracts and meat juices ( heading 16.03 ) . The heading covers : (1)   Meat … (2)   Pâtés, meat pastes, galantines and rillettes (potted mince), provided that they do not meet the requirements for …

Section V > Chapter 25 > Heading 2506

Explanatory notes

… (a) It must be in the crude state or have not undergone any process beyond that allowed in Note 1 to this Chapter; for … compact rock composed of grains of quartz agglomerated by a siliceous binder. Quartzite falls in this heading when in … is excluded ( heading 68.01 ), even if merely shaped or processed as specified in the heading text. The heading also …

Section VII > Chapter 39 > Heading 3924

Explanatory notes

… articles of plastics : (A) Tableware such as tea or coffee services, plates, soup tureens, salad bowls, dishes and … kinds, coffee‑pots, teapots, sugar bowls, beer mugs, cups, sauce‑boats, fruit bowls, cruets, salt cellars, mustard pots, egg‑cups, teapot stands, table mats, …

Section VII > Chapter 40 > Heading 4009

Explanatory notes

… example, joints, elbows, flanges) .               ‑ Not reinforced or otherwise combined with other materials : … Without fittings 4009.12 - - With fittings               - Reinforced or otherwise combined only with metal : 4009.21 - …

Section XXI > Chapter 97 > Heading 9704

Explanatory notes

… due” stamps, etc. (B)  Revenue stamps of all kinds , i.e., receipt stamps, registration stamps, circulation permit … a reproduction of the stamp’s design. The postage stamp is cancelled with an ordinary or special date‑stamp showing the place associated with the design and the date of issue. …

Section VI > Chapter 28 > Heading 2824

Explanatory notes

… oxide (Lead monoxide, litharge, massicot) (PbO). Lead or cerussite (lead hydrocarbonate) oxidised by heating in air produces first unmelted lead oxide or massicot, in the form … monoxide, because it gives a fusible glass of remarkable brilliance arising from a high refractive index. (3)   Lead …

Section XVII > Chapter 86 > Heading 8603

Explanatory notes

… those of heading 86.04 . 8603.10 ‑ Powered from an external source of electricity 8603.90 ‑ Other Self‑propelled railway … coaches in which electrical energy is received from a stationary external source, e.g., through a … Tramway coaches . These sometimes use two conductor rails placed in a slot rail and current is collected via a special …

Section V > Chapter 27 > Heading 2714

Explanatory notes

… etc. Bituminous shale and tar sands are used as a source of mineral oils. The heading does not cover  : (a)   … Bituminous mixtures based on natural bitumen with added substances, other than water and emulsifiers (surfactants) necessary solely to facilitate safety, handling or transport …

Section IV > Chapter 18 > Heading 1806

Explanatory notes

… bulk form in containers or immediate packings, of a content exceeding 2 kg               ‑ Other, in blocks, slabs or … term “filled” covers blocks, slabs or bars consisting of a centre composed of, e.g., cream, crusted sugar, desiccated … blocks, slabs or bars of chocolate containing, for example, cereal, fruit or nuts (whether or not in pieces), embedded …

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