Harmonized System

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Section V > Chapter 25 > Heading 2505

Explanatory notes

… other than metal‑bearing sands of chapter 26 (+). 2505.10 ‑ Silica sands and quartz sands 2505.90 ‑ Other With the … rock concerned). The heading covers, inter alia  : (1)   Silica sands and quartz sands, used in building, in the …

Section XIV > Chapter 71 > Heading 7105

Explanatory notes

… from the diamonds of headings 71.02 and 71.04 in that, for practical purposes, they are too small to be mounted … rather than by measuring individual particles. There can be a considerable degree of overlap between the size of … etc. Garnet powder is used mainly for the grinding of optical lenses or as an abrasive on a base of paper or other …

Section XVII > Chapter 87 > Heading 8712

Explanatory notes

… (e.g., with a special attachment so that the bicycle can be pedalled with one foot). (5)   Bicycles equipped with … system. The cycles of this heading equipped with side‑cars remain classified here, but side‑cars presented separately are excluded ( heading 87.11 ). …

Section XV > Chapter 82 > Heading 8213

Explanatory notes

… of cloth; horse clipping scissors; hoof cutting scissors; secateur type scissors (with one convex and one concave blade ) but with the characteristic scissor finger … shears, etc., with blades not fitted with finger rings, and secateurs and similar one‑handed pruners and shears …

Section XVII > Chapter 86 > Heading 8602

Explanatory notes

… to the wheels using a hydraulic system. (c)  Diesel‑mechanical locomotives where power from the diesel engine … tenders are vehicles, coupled to steam locomotives, which carry the water and fuel required for the boiler. They consist essentially of a frame carried on two or more axles and a sheet metal …

Section VII > Chapter 39 > Heading 3917

Explanatory notes

… flanges), of plastics. 3917.10 ‑ Artificial guts (sausage casings) of hardened protein or of cellulosic materials … or in the shape of a regular polygon; and (ii)   sausage casings (whether or not tied or otherwise further worked) …

Section V > Chapter 27 > Heading 2715

Explanatory notes

… such as sand or asbestos. These substances are used for caulking, as moulding materials, etc. The heading extends to … heading 68.07 ). The heading also excludes  : (a)   Tarred macadam (crushed stones mixed with tar) ( heading 25.17 ). … and the thinness and hardness of the film formed. (f)    Lubricating preparations of heading 34.03 . …

Section VIII > Chapter 41 > Heading 4107

Explanatory notes

… for boot or shoe uppers, e.g., the varieties known as “box-calf” or “willow-calf” (coloured and polished chrome-tanned calf leather which has been tanned by chrome or sometimes by …

Section X > Chapter 48 > Heading 4807

Explanatory notes

… together with the aid of an adhesive. These products can be made from paper or paperboard of any quality and the … tar, gum, asphalt, latex). The products of this heading can be distinguished from the products of the preceding … in water or other suitable solvent, the separate layers can be readily parted and bear evidence of the adhesive …

Section IX > Chapter 45 > Heading 4504

Explanatory notes

… either : (1)   With an added binding substance (e.g., unvulcanised rubber, glue, plastics, tar, gelatin), or (2)   … substance at a temperature of about 300 °C. In this latter case the natural gum in the cork acts as a binder. … is an excellent heat‑ or sound‑insulating material. In many cases, however, the addition of the binders required for the …

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