Harmonized System

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Section I > Chapter 3 > Heading 0307

Explanatory notes

… fresh or chilled 0307.92 ‑ ‑ Frozen 0307.99 ‑ ‑ Other This heading covers : (1) Molluscs, whether in shell or not, … cockles, ark shells, abalone and stromboid conchs. This heading also covers molluscs that have been subjected only … the mollusc prior to transportation or freezing. This heading also covers parts of molluscs, provided they have …

Section I > Chapter 5 > Heading 0510

Explanatory notes

… the sperm‑whale and is found in the form of rounded masses made up of concentric layers and weighing up to a hundred … amber (succinite) which is a mineral resin and falls in heading 25.30 . Castoreum is a resinous substance, brown, … They are usually presented in dried or powdered form. The heading also includes : (1)   Animal glands and other animal …

Section VI > Chapter 38 > Heading 3810

Explanatory notes

… the metal, e.g., by galvanising, metallising, tinning, cladding, electroplating, painting, etc.         Pi ckling … a basis of alkalis (e.g., sodium hydroxide).           The heading does not include cleaning preparations for metals ( … are used to make the metal surfaces to be joined adhere to each other.  Their essential constituent is metal …

Section VIII > Chapter 41 > Heading 4115

Explanatory notes

… leather, which is also known as “bonded leather”, may be made by various processes : (1)   By agglomerating parings … metallised. Such composition leather is classified in this heading when in slabs, sheets or strip, whether or not in … are classified as leather in the appropriate heading ( headings 41.07 or 41.12 to 41.14 ). The heading also …

Section VI > Chapter 38 > Heading 3805

Explanatory notes

… Gum, wood or sulphate turpentine oils 3805.90 ‑ Other This heading covers mainly products rich in terpenes (pinene, … Pure or commercially pure dipentene is classified in heading 29.02 . (4)   Sulphite turpentine is a volatile … small quantities of terpenes and other products. The heading also covers all crude p‑ cymene , regardless of …

Section XV > Chapter 74 > Heading 7403

Explanatory notes

… ‑ ‑ Other copper alloys (other than master alloys of heading 74.05) This heading covers unwrought refined copper and copper alloys as … density. These rolled, etc., products are excluded (e.g., headings 74.07 , 74.09 ). The heading also includes …

Section II > Chapter 7 > Heading 0701

Explanatory notes

… fresh or chilled (+). 0701.10 ‑ Seed 0701.90 ‑ Other This heading covers fresh or chilled potatoes of all kinds ( … seed potatoes intended for sowing and new potatoes. ° °   ° Subheading Explanatory Note. Subheading 0701.10 For the …

Section XI > Chapter 53 > Heading 5311

Explanatory notes

… vegetable textile fibres; woven fabrics of paper yarn. This heading covers woven fabrics (as defined in Part (I) (C) of the General Explanatory Note to Section XI) made from the yarns of heading 53.08. These fabrics are used principally for …

Section XV > Chapter 76 > Heading 7604

Explanatory notes

… 9 (a) and 9 (b) to Section XV , correspond to similar goods made of copper. The provisions of the Explanatory Note to heading 74.07 apply therefore, mutatis mutandis , to this heading. The heading does not cover  : (a)   Rods and …

Section XV > Chapter 76 > Heading 7609

Explanatory notes

… sleeves). The provisions of the Explanatory Notes to headings 73.07 and 74.12 apply, mutatis mutandis , to this heading. The heading does not cover  : (a)   Clamps and …