Harmonized System

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Section II > Chapter 12 > Heading 1207

Explanatory notes

… ‑ Other : 1207.91 ‑ ‑ Poppy seeds 1207.99 ‑ ‑ Other This heading covers seeds and fruits of a kind used for the … or industrial oils and fats, other than those specified in headings 12.01 to 12.06 (see also General Explanatory Note). … seeds Tea seeds Tung nuts (or oleococca seeds) ° °   ° Subheading Explanatory Note. Subheading 1207.21 For the …

Section III > Chapter 15 > Heading 1507

Explanatory notes

… both food and industrial purposes, e.g., in margarine and salad dressings, in the manufacture of soap, paints, varnishes, plasticisers, and alkyd resins. The heading also includes fractions of soya-bean oil. However, … or centrifugal force, has been employed, excluding any adsorption filtering process, fractionation or any other …

Section III > Chapter 15 > Heading 1511

Explanatory notes

… refined.  They are distinguishable from palm kernel oils (heading 15.13 ), which are obtained from the same oil palms … palm kernel oil or babassu oil ( heading 15.13 ). ° °   ° Subheading Explanatory Note. Subheading 1511.10 See the …

Section IX > Chapter 44 > Heading 4405

Explanatory notes

… length (thus differing from ordinary wood shavings of heading 44.01 ). They are manufactured in this form from … presented in pressed bales. Wood wool remains in this heading if dyed, gummed, etc., or if roughly twisted … size and greater regularity of its particles. Similar flour made from shells of coconuts or the like is excluded ( …

Section XI > Chapter 51 > Heading 5110

Explanatory notes

… yarn), whether or not put up for retail sale. This heading covers : (1)   Yarns , whether single or multiple … the rovings of coarse animal hair (see Explanatory Note to heading 51.02 (item (2)) for an explanation of what is meant … forming continuous filaments which are used as the warp thread in the manufacture of certain horsehair fabrics. In …

Section IX > Chapter 44 > Heading 4406

Explanatory notes

… 4406.91 ‑ - Coniferous 4406.92 ‑ - Non-coniferous This heading covers unplaned wood in pieces of more or less … impregnated with creosote or other substances. ° °   ° Subheading Explanatory Note. Subheadings 4406.11 to 4406.92 For the purposes of …

Section XI > Chapter 62 > Heading 6204

Explanatory notes

… textile materials The provisions of the Explanatory Note to heading 61.04 apply, mutatis mutandis , to the articles of this heading. However, the heading does not cover garments made up of fabrics of heading 56.02, 56.03, 59.03, 59.06 or …

Section IV > Chapter 16 > Heading 1605

Explanatory notes

… ‑ ‑ Jellyfish 1605.69 ‑ ‑ Other The Explanatory Note to heading 16.04 relating to the different states in which the products falling within this heading may be presented applies, mutatis mutandis, to … other aquatic invertebrates, prepared or preserved, of this heading are sea‑urchins, sea cucumbers (bêches‑de‑mer) and …

Section IX > Chapter 45 > Heading 4501

Explanatory notes

… ‑ Natural cork, raw or simply prepared 4501.90 ‑ Other This heading covers : (1)   Natural cork, raw or simply prepared … treatment in boiling water or steam also remains in the heading; cork which has been debacked (deprived of the outer … material. (3)   Crushed, granulated or ground cork , made from virgin cork or cork waste, and mainly used in the …

Section XIII > Chapter 69 > Heading 6905

Explanatory notes

… goods. 6905.10 - Roofing tiles 6905.90 - Other This heading covers a range of non-refractory goods, usually of … to interlock, and in this respect differ from the tiles of heading 69.07 . They may be flat, half cylinders or of … cornices and friezes); gargoyles; pediments, rosettes, balustrades, corbels, capitals; gable-end, eave, ridging and …

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