Harmonized System

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Section II > Chapter 11 > Heading 1107

Explanatory notes

… wrinkles running from end to end and is brownish‑yellow outside and white inside. It leaves tracing marks like chalk and, unlike … but it excludes products which have undergone further processing, such as malt extract and food preparations of …

Section XX > Chapter 96 > Heading 9610

Explanatory notes

… not framed. This heading covers slates and boards, clearly designed to be used for writing or drawing with slate … not, may be of slate, including agglomerated slate, or may consist of any material (wood, paperboard, textile material, asbestos cement, etc.) covered on one or both sides with a preparation of powdered slate or any other …

Section IV > Chapter 18 > Heading 1804

Explanatory notes

… contained in cocoa beans, is generally obtained by hot‑pressing either cocoa paste or the whole bean. An inferior … oily and yellowish‑white in colour; it has an odour similar to that of cocoa and an agreeable flavour. It is …

Section XV > Chapter 79 > Heading 7904

Explanatory notes

… Notes 9 (a), 9 (b) and 9 (c) to Section XV , correspond to similar goods made of copper. The provisions of the Explanatory Notes to headings 74.07 and … or welding rods of zinc base alloys (generally made by extrusion) whether or not cut to length, provided they are …

Section V > Chapter 27 > Heading 2708

Explanatory notes

… 2708.20 ‑ Pitch coke The pitch covered by this heading is a residue of the distillation of either high temperature coal … Pitch which has been slightly modified by air‑blowing is similar to unblown pitch and remains in this heading. Pitch coke is the final residual product left from the distillation of either high …

Section VII > Chapter 39 > Heading 3914

Explanatory notes

… of their own types of ions for one of those (of the same sign, positive or negative) contained in the solution. These are … copolymers, acrylic polymers or phenolic resins. This heading does not cover ion‑exchange columns …

Section I > Chapter 1

Explanatory notes

…    Animals forming part of circuses, menageries or other similar travelling animal shows ( heading 95.08 ). Animals, including insects, which die during transport are classified in headings 02.01 to 02.05, 02.07, 02.08 or 04.10 … animals fit for human consumption.  In other cases they are classified in heading 05.11 . …

Section XI > Chapter 51 > Heading 5113

Explanatory notes

… However, woven fabrics of horsehair may also be made with single horsehairs of heading 05.11. Woven fabrics of coarse … for interlinings in clothing, etc. Those made with single horsehairs are made on special looms, generally by … are generally in small pieces and are mainly used for sieves. Other horsehair cloth is used largely for …

Section VI > Chapter 37 > Heading 3705

Explanatory notes

… of still images. The heading covers both negatives and positives; the latter are sometimes called diapositives because they are transparent. The heading also … graduated (or “shade-off”) contact halftone film screens comprising a multitude of dots usually in checker-board …

Section XV > Chapter 81 > Heading 8106

Explanatory notes

… native state, but it is mainly obtained either by refining residues of lead, copper, etc., or by extraction from the … of chemical compounds for pharmaceutical use. It forms fusible alloys (some melting below 100 °C) of which the … or Wood’s alloys), used as solders, casting alloys, fusible elements for fire‑extinguishers, boilers. (2)   …