Harmonized System

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Section XI > Chapter 57

Explanatory notes

… latex) or backed with woven or nonwoven fabrics or with cellular rubber or plastics. The Chapter does not cover : (a) Floor covering underlays, i.e., coarse fabric or felt padding placed between the floor and the carpet …

Section XI > Chapter 57 > Heading 5703

Explanatory notes

… to dry it is either covered by a secondary backing of loosely woven textile material, e.g., jute, or by foamed … for sports playing surfaces (e.g., football, baseball, field hockey, golf, tennis) and other applications (e.g., …

Section XI > Chapter 63 > Heading 6308

Explanatory notes

… finishing, such as, for example, a hemmed table cloth to be embellished with a few embroidered designs. It should be …

Section V > Chapter 25 > Heading 2505

Explanatory notes

… for preparing foundry moulds and refractory products. (3)   Feldspathic sands, used in the ceramic industry. Natural … remain in this heading when they have been heat treated merely to remove impurities. On the other hand, this heading …

Section II > Chapter 9 > Heading 0906

Explanatory notes

… trees of the Laurus family. Sri Lankan (Ceylon) type, Seychelles type and Madagascan type cinnamon ( Cinnamomum … Blume , commonly known as Sri Lankan (Ceylon) type, Seychelles type and Madagascan type cinnamon. General …

Section II > Chapter 10 > Heading 1003

Explanatory notes

… in that their husks (or hulls) become fused to the grain kernel in the course of growth and therefore cannot be … or winnowing. Barley grain of this kind, which is straw‑yellow in colour and pointed at the ends, falls in the …

Section XX > Chapter 96 > Heading 9616

Explanatory notes

… or not they have handles or trimmings of ivory, tortoise‑shell, bone, plastics, base metal, precious metal or metal … (bottles, flasks, etc.) for scent sprays, presented separately (classified according to constituent material). …

Section IV > Chapter 22 > Heading 2203

Explanatory notes

… dark, sweet or bitter, mild or strong. It may be put up in barrels, bottles or in airtight tins and may be marketed as … contain alcohol (e.g., beverages prepared from water and caramelised sugar) ( heading 22.02 ). (b)   Beverages called …

Section X > Chapter 49 > Heading 4906

Explanatory notes

… of which, generally, is to indicate the position and relation of parts or features of buildings, machinery or … drawings, poster designs, designs for pottery, wallpaper, jewellery, furniture). It should be noted that such products …

Section XV > Chapter 74 > Heading 7418

Explanatory notes

… as petrol, paraffin, spirit stoves, as normally used for travelling, camping, etc. and for certain household uses. … equipment, of heading 84.19 , for example :     (1)  Non -electrical instantaneous or storage water heaters (whether …