Harmonized System

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Section II > Chapter 12 > Heading 1205

Explanatory notes

… ‑ Low erucic acid rape or colza seeds 1205.90 ‑ Other This heading includes rape or colza seeds (the seeds of … rape or colza seeds “double zero”, yield a fixed oil which has a total erucic acid content of less than 2 % by weight and yield a solid component which contains less than 30 micromoles of glucosinolates per …

Section II > Chapter 12 > Heading 1202

Explanatory notes

… ‑ ‑ In shell 1202.42 ‑ ‑ Shelled, whether or not broken This heading covers ground‑nuts (also known as peanuts), whether or not shelled or broken, which are not roasted or otherwise cooked. The ground‑nuts …

Section X > Chapter 48 > Heading 4809

Explanatory notes

… rolls or sheets. 4809.20 ‑ Self‑copy paper 4809.90 ‑ Other This heading covers papers coated, impregnated or otherwise … in rolls or sheets. For the dimensions of the products of this heading, see Note 8 to this Chapter. These papers when …

Section XI > Chapter 53 > Heading 5307

Explanatory notes

… 5307.10 ‑ Single 5307.20 ‑ Multiple (folded) or cabled This heading covers yarns, whether single or multiple … textile bast fibres of heading 53.03. However, if they are within the definition of twine, cordage, rope or cables (see …

Section XI > Chapter 55 > Heading 5508

Explanatory notes

… staple fibres 5508.20 ‑ Of artificial staple fibres This heading covers sewing thread in the forms and subject … Explanatory Note to Section XI. However, if such thread is within the definition of twine, etc. (see Part (I) (B) (2) …

Section VI > Chapter 32 > Heading 3211

Explanatory notes

… of these substances in gum, wood or sulphate turpentine, white spirit, etc., (e.g., calcium naphthenate or cobalt naphthenate in white spirit) with or without drying oil (liquid or paste driers). This heading does not cover  : (a)   Boiled or otherwise …

Section XI > Chapter 53 > Heading 5306

Explanatory notes

… 5306.10 ‑ Single 5306.20 ‑ Multiple (folded) or cabled This heading covers the single yarns obtained by spinning … of such single yarns. They are, however, excluded if within the definition of twine, cordage, etc. ( heading …

Section XI > Chapter 52 > Heading 5204

Explanatory notes

… cotton 5204.19 ‑ ‑ Other 5204.20 ‑ Put up for retail sale This heading covers cotton sewing thread in the forms and … Explanatory Note to Section XI. However, if such thread is within the definition of twine, etc. (see Part (I) (B) (2) …

Section IV > Chapter 18 > Heading 1803

Explanatory notes

… in tablets, lumps or blocks. The paste can be used in this state by confectioners but it is generally used for the … cocoa powder and chocolate. The heading also covers paste which has been wholly or partly defatted (cocoa cake); this is used for the manufacture of cocoa powder or …

Section XV > Chapter 76 > Heading 7601

Explanatory notes

… 7601.10 ‑ Aluminium, not alloyed 7601.20 ‑ Aluminium alloys This heading covers unwrought aluminium in the liquid state, … bars, etc. (see the Explanatory Note to heading 74.03 which applies, mutatis mutandis , to this heading). The …