Harmonized System

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Section IX > Chapter 44 > Heading 4402

Explanatory notes

… when wood is carbonised out of contact with air. It is classified in this heading whether in the form of blocks, … than water and in the piece shows the grain of wood. The similar products obtained by carbonising coconut or other shells also fall in this …

Section XI > Chapter 62 > Heading 6209

Explanatory notes

… textile materials In accordance with Chapter Note 5 (a) the expression “babies’ garments and clothing accessories” … It should be noted that articles which are, prima facie , classifiable both in heading 62.09 and in other headings of this Chapter are to be classified in heading 62.09 (see Chapter Note 5 (b)). This …

Section VI > Chapter 33 > Heading 3305

Explanatory notes

… and other shampoos. All these shampoos may contain subsidiary pharmaceutical or disinfectant constituents, even if they have therapeutic or … such as brilliantines; hair oils, creams (“pomades”) and dressings; hair dyes and bleaches used on the hair; …

Section XI > Chapter 59 > Heading 5902

Explanatory notes

… These fabrics are used in the manufacture of tyres and consist of a warp of parallel filament yarns, held in place, … at specific distances, by weft yarns. The warp always consists of high tenacity yarns of nylon or other …

Section XV > Chapter 75 > Heading 7507

Explanatory notes

… The Note 9 (e) to Section XV defines tubes and pipes . The provisions of the Explanatory Notes to headings 73.04 to … apply, mutatis mutandis , to this heading. Because of their resistance to corrosion (by acids, steam, etc.), tubes, pipes and fittings …

Section V > Chapter 26 > Heading 2617

Explanatory notes

… concentrates 2617.90 ‑ Other The principal ores generally classified in this heading are : (1)         Antimony ores. (a)  Cervantite, antimony oxide. (b) Kermesite, antimony oxysulphide. (c)  Senarmontite, antimony … oxide. (2)         Beryllium ores. (a)  Beryl, double silicate of beryllium and aluminium. (When in the form of a …

Section VII > Chapter 39 > Heading 3915

Explanatory notes

… ‑ Of other plastics The products of this heading may consist of broken or worn articles of plastics, clearly not … however, does not apply to waste, parings and scrap of a single thermoplastic material, transformed into primary … ( headings 39.01 to 39.14 ). Waste, parings and scrap of a single thermosetting material or of two or more …

Section I > Chapter 3 > Heading 0301

Explanatory notes

… ‑ Eels ( Anguilla spp. ) 0301.93 ‑ ‑ Carp ( Cyprinus spp. , Carassius spp. , Ctenopharyngodon idellus , … tanks, etc.) in which they can be kept alive in conditions similar to those found in their natural environment. ° °   ° … Explanatory Note. Subheadings 0301.11 and 0301.19 The expression “ornamental fish” means live fish which, because …

Section I > Chapter 5 > Heading 0501

Explanatory notes

… hair (other than waste) which has been processed beyond simple washing or scouring, e.g., thinned, dyed, bleached, … ( heading 67.03 , see corresponding Explanatory Note). This exclusion does not apply to waste human hair, which is always classified in this heading, even if it results from, for …

Section XI > Chapter 61 > Heading 6111

Explanatory notes

… materials In accordance with Note 6 (a) to this Chapter the expression “babies’ garments and clothing accessories” … It should be noted that articles which are, prima facie , classifiable both in heading 61.11 and in other headings of this Chapter are to be classified in heading 61.11 (see Note 6 (b) to this …