Harmonized System

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Section II > Chapter 12 > Heading 1203

Explanatory notes

… ‑ Copra. Copra is the dried flesh of coconut used for the expression of coconut oil and unsuitable for human consumption. This heading does not include desiccated coconut, i.e., the dried and shredded flesh of …

Section II > Chapter 9 > Heading 0903

Explanatory notes

… 09.03 ‑ Maté. Maté consists of the dried leaves of certain shrubs of the holly … or “Jesuits’ tea”.  Maté is used for the preparation by infusion of a drink containing only a little caffeine. …

Section XV > Chapter 72 > Heading 7227

Explanatory notes

… alloy steel. 7227.10 ‑ Of high speed steel 7227.20 ‑ Of silico‑manganese steel 7227.90 ‑ Other The provisions of the Explanatory Note to heading 72.13 apply, …

Section V > Chapter 26 > Heading 2606

Explanatory notes

… oxide containing variable proportions of iron oxide, silica, etc.). The heading also covers bauxite, heat‑treated … or for other uses (in particular, for the manufacture of abrasives). …

Section IV > Chapter 21 > Heading 2105

Explanatory notes

… heading covers ice cream, which is usually prepared with a basis of milk or cream, and other edible ice (e.g., sherbet, … heading excludes mixes and bases for ice cream which are classified according to their essential constituents (e.g., …

Section VI > Chapter 37 > Heading 3704

Explanatory notes

… exposed but not developed . These goods may be negative or positive (whether reversible or not). Developed plates, film, paper, …

Section XV > Chapter 76 > Heading 7604

Explanatory notes

… in 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 …

Section XV > Chapter 76 > Heading 7609

Explanatory notes

… fittings (for example, couplings, elbows, sleeves). The provisions of the Explanatory Notes to headings 73.07 and … does not cover  : (a)   Clamps and other devices specially designed for assembling parts of structures ( heading 76.10 …

Section XV > Chapter 76 > Heading 7606

Explanatory notes

… are defined in Note 9 (d) to Section XV , correspond to similar goods made of copper. The provisions of the Explanatory Note to heading 74.09 apply …

Section XVI > Chapter 85 > Heading 8538

Explanatory notes

… with their apparatus 8538.90 ‑ Other Subject to the general provisions regarding the classification of parts (see the General Explanatory Note to …

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