Harmonized System

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Section V > Chapter 27 > Heading 2706

Explanatory notes

… of coal, lignite or peat. The heading covers all such tars including : (1)   The tars produced by high temperature distillation of coal, which consist predominantly of aromatic constituents such as … distilled tars and reconstituted tars obtained by blending pitch with creosote oils or with other coal tar distillation …

Section XI > Chapter 55 > Heading 5505

Explanatory notes

… and staple fibres ‑ see the General Explanatory Note to Chapter 54) and includes : (1)   Fibre wastes (soft waste) , such as relatively long fibres obtained as waste during the …

Section IX > Chapter 45 > Heading 4501

Explanatory notes

… the cork tree. 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 … in boiling water or steam also remains in the heading; cork which has been debacked (deprived of the outer bark), or …

Section XIII > Chapter 68 > Heading 6809

Explanatory notes

… of plaster or of plastering materials, coloured or not, such as stucco (plaster mixed with a solution of glue, and which, after moulding, often has the superficial appearance … used in the building industry; and moulded articles such as casts, statues, statuettes, rosettes, columns, …

Section XI > Chapter 57 > Heading 5703

Explanatory notes

… other tufted textile floor coverings produced on tufting machines which, by means of a system of needles and hooks, insert … This heading does not cover articles of plastics of Chapter 39 . The heading also covers tufted textile floor …

Section XI > Chapter 62 > Heading 6210

Explanatory notes

… or laminated, or of textile fabrics ( other than knitted or crocheted fabrics) of heading 59.03, 59.06 or 59.07, without … with breathing apparatus. It should be noted that articles which are, prima facie , classifiable both in this heading and in other headings of this Chapter, excluding heading 62.09 , are to be classified in …

Section X > Chapter 47 > Heading 4707

Explanatory notes

… (waste and scrap) paper or paperboard (+). 4707.10 - Unbleached kraft paper or paperboard or corrugated paper or … 4707.20 - Other paper or paperboard made mainly of bleached chemical pulp, not coloured in the mass 4707.30 - …

Section XIII > Chapter 70 > Heading 7004

Explanatory notes

… This heading is restricted to drawn glass and blown glass which must be unworked and in sheets (whether or not cut to shape). The non-mechanical blowing process, now more or less completely … glass and blown glass are frequently used in the form in which they are originally produced, without any further …

Section XV > Chapter 82 > Heading 8213

Explanatory notes

… In general the heading covers only those scissors in which each blade is fitted, at one end, with a finger ring. … (with one convex and one concave blade ) but with the characteristic scissor finger rings (e.g., for flower …

Section II > Chapter 9 > Heading 0908

Explanatory notes

… , round or long, whether or not shelled. (b)   Mace , which is the membraneous envelope of the nutmeg, between the outer shell and the kernel. This substance, which is cut into strips, has the same properties as nutmeg, … this variety grows in the form of closely packed clusters which are sometimes presented whole, but are more usually …