Harmonized System

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Section XIV > Chapter 71 > Heading 7118

Explanatory notes

… coin which is no longer legal tender but it excludes collectors’ pieces (see Explanatory Note to heading 97.05 ). … Coins mounted in brooches, tie-pins or other objects of personal adornment ( heading 71.13 or  71.17 ). (c)   …

Section VI > Chapter 38 > Heading 3821

Explanatory notes

… the like) or of plant, human or animal cells. This heading covers various preparations in which bacteria, moulds, … embryo. They are usually in liquid form (broths), pastes or powders but may also be in tablets or granule form, and are …

Section XIII > Chapter 68 > Heading 6809

Explanatory notes

… 6809.19 - - Other 6809.90 - Other articles This heading covers articles of plaster or of plastering materials, … for demonstrational purposes, of heading 90.23 . (d)   Tailor’s dummies, etc. ( heading 96.18 ). (e)   Original …

Section II > Chapter 12 > Heading 1214

Explanatory notes

… (alfalfa) meal and pellets 1214.90 ‑ Other This heading covers : (1)   Swedes (rutabagas) ( Brassica napobrassica ), … or deterioration. The expression “similar forage products” refers only to plants specially grown for animal food. It …

Section II > Chapter 10 > Heading 1003

Explanatory notes

… husks (or hulls) become fused to the grain kernel in the course of growth and therefore cannot be separated by simple … For the purposes of subheading 1003.10, the term “seed” covers only barley regarded by the competent national …

Section I > Chapter 5 > Heading 0506

Explanatory notes

… of glue and gelatin or as fertilisers. The heading covers : (1)   Bones and horn‑cores (inner bones of horns), …

Section XI > Chapter 62 > Heading 6210

Explanatory notes

… of babies’ garments of heading 62.09 , this heading covers all garments made up of felt or nonwovens, whether or … or female wear. The heading includes raincoats, oilskins, divers’ suits and anti‑radiation protective suits, not …

Section XX > Chapter 96 > Heading 9620

Explanatory notes

… bipods, tripods and similar articles. This heading covers monopods, bipods, tripods and similar articles, which … purpose of this heading, the expression “similar articles” refers to devices with four or more legs, which have the …

Section IV > Chapter 18

Explanatory notes

… food preparations containing cocoa. GENERAL This Chapter covers cocoa (including cocoa beans) in all forms, cocoa … ( heading 19.04 ). (e) Pastry, cakes, biscuits and other bakers’ wares, containing cocoa ( heading 19.05 ). (f) Ice …

Section IV > Chapter 22 > Heading 2203

Explanatory notes

… and may be marketed as ale, stout, etc. This heading also covers concentrated beer prepared by vacuum‑condensing beer … beverages which, although they are sometimes described as beers, do not contain alcohol (e.g., beverages prepared from …