Harmonized System

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Section XVIII > Chapter 92 > Heading 9202

Explanatory notes

… box; when placed in a current of wind they produce natural harmonics.       (b)   Czimbalos . These have a frame on … In some instruments, particularly guitars, the sound may be electronically amplified without excluding them from this heading; however, electronic instruments such as guitars without sound‑boxes …

Section X > Chapter 49 > Heading 4905

Explanatory notes

… merely toys. The heading does not include  : (a)   Books containing maps or plans as a subsidiary feature ( heading … accurate, provided that they are not prepa r ed as finished maps, charts or plans ( heading 49.11 ). (d)   … ). (e)   Textile articles, e.g., scarves or handkerchiefs, containing prints of maps for ornamental or decorative …

Section IX > Chapter 46 > Heading 4602

Explanatory notes

… woven in sheet form. The heading does not , however, cover finished articles of heading 46.01 , that is, plaiting … of plaiting materials, which have acquired the character of finished articles by reason of being bound together in … etc.) lined or not. Such articles include : (1)   Baskets, panniers, hampers and basketware containers of all kinds, …

Section XI > Chapter 58 > Heading 5811

Explanatory notes

… the piece consisting of : (1)   a layer of fabric, normally knitted or woven or of nonwovens, and a layer of padding … for example), or (2)   two layers of fabric, normally knitted or woven or of nonwovens, or of combinations … (see Section Note 7). (d)   Articles of bedding or similar furnishing of Chapter 94 , padded or internally fitted. …

Section XII > Chapter 66 > Heading 6602

Explanatory notes

… walking-sticks specially designed for disabled persons and senior citizens, boy scouts’ poles, shepherds’ crooks.         The group also includes unfinished walking-sticks of cane or wood which have been … 44 ). The heading also excludes blanks identifiable as unfinished handles ( heading 66.03 ).         The handle and …

Section XV > Chapter 73

Explanatory notes

… “tubes and pipes” and “hollow profiles” have the following meanings hereby assigned to them : (1) Tubes and pipes Concentric hollow products, of uniform cross‑section with only one enclosed void along … Hollow profiles Hollow products not conforming to the above definition and mainly those not having their inner and outer …

Section XV > Chapter 74 > Heading 7410

Explanatory notes

… plastics or similar backing materials, either for convenience of handling or transport, or in order to … or otherwise), perforated, coated (gilded, silvered, varnished, etc.), or printed. The limiting thickness of …

Section XI > Chapter 56 > Heading 5608

Explanatory notes

… net shopping bags and similar carrying nets (e.g., for tennis balls or footballs), hammocks, balloon or air‑ship … does not cover  : (a)   Netting in the piece produced by knitting or crochet work ( headings 60.02 to 60.06 ). (b)   … ( heading 65.05 ). (c)   Sports nets (e.g., goal nets and tennis nets), fish landing nets and other nets of Chapter 95 …

Section V > Chapter 25 > Heading 2513

Explanatory notes

… natural abrasives Pumice stone is a very porous variety of volcanic rock, rough to the touch and extremely light in … (bimskies). Emery is a dense rock formed of small hard aluminium oxide crystals mixed with iron oxide and particles … of iron oxide. Natural corundum is also composed largely of aluminium oxide but, unlike emery, it is often presented in …

Section IX > Chapter 45 > Heading 4503

Explanatory notes

… (2)   Discs, washers and wafers of natural cork, for lining crown corks and other closures for bottles, jars, etc.; cork linings or shells for the interior of bottle necks. (3)   … or other mats. (4)   Handle grips of various kinds (knife handles, etc.), washers and gaskets ( other than those …