Harmonized System

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Section XI > Chapter 61 > Heading 6109

Explanatory notes

… V‑shaped). These garments may have decoration, other than lace, in the form of advertising, pictures or an inscription … in words, obtained by printing, knitting or other process.  The bottom of these garments is usually hemmed. … heading without distinction between male or female wear. In accordance with Chapter Note 5, garments with a drawstring, …

Section VI > Chapter 38 > Heading 3826

Explanatory notes

… pressure and a viscosity similar to that of diesel oil produced from petroleum.  Biodiesel is typically made by a chemical process called transesterification, whereby the fatty acids … react with an alcohol (usually methanol or ethanol) in the presence of a catalyst to form the desired esters. It can be …

Section IV > Chapter 24 > Heading 2402

Explanatory notes

… , for example, “cigarettes” (“smokes”) made from specially processed leaves of a variety of lettuce, containing neither tobacco nor nicotine. The … cigarettes ( Chapter 30 ). However, cigarettes containing certain types of products specifically formulated to …

Section X > Chapter 48 > Heading 4812

Explanatory notes

… of vegetable fibres (cotton, flax, wood, etc.) with a high cellulose content, compressed together in the form of … manufacture into blocks, slabs or plates the fibres are reduced to the consistency of paper pulp and, in view of the … liquids, e.g., filter paper ( heading 48.05 or 48.23 ), cellulose wadding ( heading 48.03 or 48.23 ). …

Section IX > Chapter 44 > Heading 4406

Explanatory notes

… ‑ - Non-coniferous This heading covers unplaned wood in pieces of more or less rectangular section of the kind … their splitting. The products of this heading may be surface treated with insecticides or fungicides for the … they are often impregnated with creosote or other substances. ° °   ° Subheading Explanatory Note. …

Section XI > Chapter 61 > Heading 6106

Explanatory notes

… having an average of less than 10 stitches per linear centimetre in each direction counted on an area measuring at … shirts or shirt‑blouses and excluded from this heading in accordance with Chapter Note 4 are generally classified as … or having an average of less than 10 stitches per linear centimetre; heading 61.02 or 61.10 . Furthermore, the …

Section VI > Chapter 38 > Heading 3814

Explanatory notes

… classified in this heading are : (1)         Mixtures of acetone, methyl acetate and methanol, and mixtures of ethyl acetate, butyl alcohol and toluene. (2)         Degreasing …

Section X > Chapter 48 > Heading 4821

Explanatory notes

… of indicating its nature, identity, ownership, destination, price, etc. They may be of the stick-on type (gummed or … fitted with ties, clasps, hooks or other fasteners or reinforced with metal or other materials. They may be …

Section IX > Chapter 45 > Heading 4501

Explanatory notes

… Natural cork, simply prepared, includes cork which has been surface scraped or otherwise cleaned (e.g., by charring the outer surface), the cracked outer layer remaining, or with the … of natural or agglomerated cork (i.e., shavings, waste pieces and scrap) used generally for the production of …

Section XIV > Chapter 71 > Heading 7118

Explanatory notes

… which is no longer legal tender but it excludes collectors’ pieces (see Explanatory Note to heading 97.05 ). Coins are … metal; these are then “struck” with the appropriate dies to produce simultaneously the designs on the two faces. The heading does not cover  : (a)   Medals even if …