Harmonized System

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Section VI > Chapter 38 > Heading 3803

Explanatory notes

… of fatty acids (mainly oleic and linoleic acids and their isomers), resin acids (especially the abietic types), and a … not concentrated, and the frothy mass separated from these liquors in the settling‑vats ( heading 38.04 ). (c)   Tall …

Section XII > Chapter 66 > Heading 6601

Explanatory notes

… toys or as carnival articles ( Chapter 95 ), this heading covers umbrellas and sun umbrellas of all kinds (e.g., … fitted accessories and trimmings) are made. Thus the covers may be of any textile fabric, plastics, paper, etc., … umbrellas for outdoor seats, easels, garden tables, surveyors’ tables, etc., and umbrella tents. …

Section IV > Chapter 22 > Heading 2206

Explanatory notes

… not elsewhere specified or included. This heading covers all fermented beverages other than those in … beverage somewhat similar to cider made with the juice of pears. (3)   Mead , a beverage prepared by fermenting a … of products falling in the heading. This heading also covers mixtures of non‑alcoholic beverages and fermented …

Section IV > Chapter 23 > Heading 2302

Explanatory notes

… other cereals 2302.50 ‑ Of leguminous plants This heading covers : (A)  Bran, sharps and other residues from the … or other working of leguminous plants. The heading also covers the above products in the form of pellets (see the … General Explanatory Note to this Chapter). The heading also covers whole maize (corn) cobs ground with or without their …

Section II > Chapter 9 > Heading 0904

Explanatory notes

… ) is another variety of pepper.        The heading also covers pepper dust and sweepings.        Certain products incorrectly known as peppers are in fact pimentos, e.g., Indian, Turkish, Spanish, Cayenne and Jamaica peppers. (2)   Dried or crushed or ground fruits of the …

Section IX > Chapter 44 > Heading 4417

Explanatory notes

… wood; boot or shoe lasts and trees, of wood. This heading covers : (1)   Tools of wood , other than tools in which the … of all kinds (e.g., handles for spades, shovels, rakes, hammers, screwdrivers, saws, files, knives, smoothing irons, …

Section VIII > Chapter 41 > Heading 4101

Explanatory notes

… ‑    Other, including butts, bends and bellies This heading covers raw hides and skins (whether or not the hair has been … the Explanatory Note to that heading) or equine animals (horses, mules, asses, zebras, etc.). These raw hides and … a tanning (including pre-tanning) process which is reversible, but not subjected to any other tanning or …

Section XI > Chapter 61 > Heading 6115

Explanatory notes

… fibres 6115.99 ‑ ‑ Of other textile materials This heading covers the following knitted or crocheted goods, without … to the upper, other than babies’ bootees. The heading also covers unfinished stockings, socks, etc., of knitted or … or applied to the upper ( Chapter 64 ). (d)   Leggings and gaiters (including “mountain stockings” without feet) ( …

Section I > Chapter 4 > Heading 0406

Explanatory notes

… Penicillium roqueforti 0406.90 ‑ Other cheese This heading covers all kinds of cheese, viz. : (1)   Fresh cheese … Explanatory Note. Subheading 0406.40 This subheading covers cheese containing visible veins in the body of the … Bleu de Causses, Bleu de Quercy, Blue Cheshire, Blue Dorset, Blue Wensleydale, Cabrales, Danish Blue (Danablu), …

Section XI > Chapter 63 > Heading 6309

Explanatory notes

… to compliance with the above requirements, this heading covers the goods in the following limitative list only : (1) … garments, shawls, scarves, stockings and socks, gloves and collars), blankets and travelling rugs, household linen … linen) and furnishing articles (e.g., curtains and table covers). The heading also includes parts of such clothing or …