Harmonized System

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Section V > Chapter 26 > Heading 2619

Explanatory notes

… of iron or steel. The slags covered by this heading are silicates of aluminium, calcium or iron obtained during the … of the metal. But it excludes the phosphatic slags (“basic slag” or “Thomas slag”); these are important fertilisers and are classified in Chapter 31 . Slag and dross are used in the …

Section VII > Chapter 40 > Heading 4004

Explanatory notes

… rubber) and powders and granules obtained therefrom. The expression “waste, parings and scrap” is defined in Note 6 … (a)  Cutting the tyre , with a special machine, as close as possible to the tringle bead wires or the heel. (b) … obtained from goods of (1) and (2) above .        These consist of ground waste of vulcanised rubber. They may be …

Section I > Chapter 4 > Heading 0410

Explanatory notes

… human consumption (including flours and meals thereof) are classified in heading 05.11 . It includes : (1)   Turtles’ … 15.06 ). (2)   Salanganes’ nests (“birds’ nests”). These consist of a substance secreted by the bird which solidifies … nests have a high protein content and are used almost exclusively to make soups or other food preparations. The …

Section X > Chapter 48 > Heading 4801

Explanatory notes

… 48.01 ‑ Newsprint, in rolls or sheets. The expression “newsprint” is defined in Note 4 to this Chapter. In this definition the expression “wood fibres obtained by a mechanical or … see the Explanatory Notes to headings 47.01 and 47.05. The expression “wood fibres” in this definition does not cover …

Section V > Chapter 27 > Heading 2706

Explanatory notes

… produced by high temperature distillation of coal, which consist predominantly of aromatic constituents such as … by the low temperature distillation of coal. These tars are similar to those referred to in (1) above, but contain a … those obtained from water gas producers during the gasification of coals. The heading also includes dehydrated …

Section XV > Chapter 76 > Heading 7615

Explanatory notes

… Notes to headings 73.23 and 73.24, particularly the kitchen utensils, sanitary and toilet articles described therein. … heading also covers aluminium cooking or heating apparatus similar to that described in the Explanatory Note to heading … the heading does not cover  : (a)   Cans, boxes and similar containers, of heading 76.12 . (b)   Household …

Section VI > Chapter 28 > Heading 2803

Explanatory notes

… electric spark, of compressed acetylene. (2)   Naphthalene, resins, oils (lamp black). Carbon black may also be … matter of heading 32.06 (e.g., alu black, shale black, silica black). (d)   Artificial graphite; colloidal or …

Section III > Chapter 15 > Heading 1512

Explanatory notes

… edible oil. This is used in foods and medicines, for alkyd resins, paints and varnishes. (C)  COTTON‑SEED OIL        … oil has a wide range of industrial uses, e.g., in leather dressing, in the manufacture of soap, lubricants, glycerol and waterproofing compositions, and as a base for cosmetic creams. The pure …

Section II > Chapter 7 > Heading 0710

Explanatory notes

… covers frozen vegetables which, when fresh or chilled, are classified in headings 07.01 to 07.09. The expression “frozen” is defined in the General Explanatory … which salt or sugar has been added before freezing remain classified in this heading, as do vegetables which have been …

Section XI > Chapter 61 > Heading 6106

Explanatory notes

… heading in accordance with Chapter Note 4 are generally classified as follows : ‑       Having pockets below the … the heading does not include  : (a)   T‑shirts, singlets and other vests ( heading 61.09 ). (b)   Garments … 59.03, 59.06 or 59.07 ( heading 61.13 ). (c)   Smocks and similar protective garments of heading 61.14 . …