Harmonized System

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Section I > Chapter 2 > Heading 0209

Explanatory notes

… only for industrial use. Meat in forms commonly eaten as such is excluded ( heading 02.03 or 02.10 as the case may be, for example, streaky pork and similar meats … and which, when rendered, or otherwise extracted, is classified in heading 15.01 . Fat of domestic or wild …

Section IX > Chapter 45

Explanatory notes

… and North Africa. The first stripping of bark is known as “virgin” cork and is hard, brittle, inelastic, of inferior quality and low value. It has a blistered and cracked outer surface, while the inner …

Section VI > Chapter 38 > Heading 3818

Explanatory notes

… of discs, wafers or similar forms. When in forms unworked as drawn, or in the form of cylinders or rods, they are classified in Chapter 28 . (2)   Chemical compounds such as …

Section XII > Chapter 64 > Heading 6405

Explanatory notes

… particular : (1)   Footwear, with outer soles of rubber or plastics, and the uppers made of material other than rubber, … such footwear may be of any material. The heading excludes assemblies of parts (e.g., uppers, whether or not affixed to …

Section VI > Chapter 28 > Heading 2847

Explanatory notes

… distillation, or by treating barium or sodium peroxide or potassium persulphate with an acid. It is a colourless liquid … an antiseptic and haemostat). Presented as a medicament in measured doses or in forms or packings for retail sale, …

Section VIII > Chapter 43 > Heading 4304

Explanatory notes

… or knitted long pile fabrics of the kind sometimes known as “fur fabric” (generally heading   58.01 or 60.01 ), nor … made therefrom, subject to the same qualifications as are referred to in the Explanatory Note to heading 43.03 … The heading applies also to artificial tails made by assembling fibres of fur or hair fibres on a core of leather …

Section X > Chapter 49 > Heading 4904

Explanatory notes

… or manuscript music, this heading includes such productions as music hymn books, scores (including miniature) and music … provided they contain practice pieces and exercises as well as an instructional text. Dust covers supplied with such …

Section V > Chapter 27 > Heading 2709

Explanatory notes

… of bituminous minerals. The crude oils thus obtained remain classified in this heading even when they have been … essential character of the product. The heading also covers gas condensates, i.e., crude oils obtained during the stabilisation of natural gas immediately upon its extraction.  This operation …

Section V > Chapter 25 > Heading 2514

Explanatory notes

… or tending towards purple. The heading covers slate in the mass or roughly trimmed or merely cut, by sawing or … of a rectangular (including square) shape. Slate powder and waste are also included in this heading. On the other hand, …

Section V > Chapter 27 > Heading 2704

Explanatory notes

… residue obtained from the distillation (or carbonisation or gasification) of coal, lignite or peat in the absence of air. …