Harmonized System

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Section V > Chapter 27 > Heading 2706

Explanatory notes

… proportions of aromatic and aliphatic constituents, usually resulting from the distillation of coal, lignite or … with other coal tar distillation products. Tars are mainly used in further distillation which produces a series of oils and other coal tar products. They are also used for waterproofing materials and for surfacing roads, …

Section XI > Chapter 61 > Heading 6109

Explanatory notes

… knitting or other process.  The bottom of these garments is usually hemmed. This heading also includes singlets and … or boys’ shirts of heading 61.05 . (b)   Women’s or girls’ blouses, shirts and shirt‑blouses of heading 61.06 . …

Section XX > Chapter 96 > Heading 9605

Explanatory notes

… plastics etc., containing, e.g., moulded plastic boxes, brushes, a comb, scissors, tweezers, a nail file, a mirror, … cardboard covered with plastics, etc.,containing e.g., brushes, a tin or tube of polish and a fabric cleaning … also made up textile articles such as pyjamas, T-shirts, trousers, shorts, etc.  The articles of these sets are …

Section VI > Chapter 31 > Heading 3104

Explanatory notes

… in this heading even when they are clearly not to be used as fertilisers .           On the other hand, the … 28.36 ) or not, which are not described above, even if used as fertilisers. (B)   Fertilisers consisting of any of … (B) are classified in the heading only if of a kind used as fertilisers . …

Section XV > Chapter 73 > Heading 7311

Explanatory notes

… or steel. This heading covers containers of any capacity used for the transport or storage of compressed or liquefied … under vacuum or arranged to contain a cryogenic fluid, thus enabling certain liquefied gases to be kept at … etc. Some (e.g., for acetylene) contain an inert porous substance such as kieselguhr, charcoal or asbestos, …

Section VI > Chapter 28 > Heading 2803

Explanatory notes

… of carbon. Carbon black results from the incomplete combustion or cracking (by heating, by electric arc or by … Carbon black may contain oily impurities. Carbon black is used as a pigment for the manufacture of paint, printing … carbon paper, and as a reinforcing agent in the rubber industry. This heading excludes  : (a)   Natural graphite ( …

Section XI > Chapter 50 > Heading 5005

Explanatory notes

… yarns; they are composed of fibres of varying lengths, usually less than 5 cm; since these fibres have simply been carded but not combed, they are usually still somewhat tangled and form small knots at …

Section XX > Chapter 96 > Heading 9616

Explanatory notes

… or pocket type, and whether for personal or professional use. They consist of a reservoir, generally in the form of a … of ivory, tortoise‑shell, bone, plastics, base metal, precious metal or metal clad with precious metal. The heading does not apply to : (a)   …

Section VIII > Chapter 43 > Heading 4303

Explanatory notes

… game‑bags and haversacks, and articles and accessories for use in machinery or mechanical appliances or for industrial purposes (e.g., polishing caps, sleeves for rollers used for painting or decorating). The heading excludes  : …

Section VII > Chapter 39 > Heading 3917

Explanatory notes

… elbows, flanges), of plastics. 3917.10 ‑ Artificial guts (sausage casings) of hardened protein or of cellulosic … semi‑manufactures or finished products, of a kind generally used for conveying, conducting or distributing gases or … the width) or in the shape of a regular polygon; and (ii)   sausage casings (whether or not tied or otherwise further …