Harmonized System

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Section XII > Chapter 65 > Heading 6505

Explanatory notes

… 65.01 , including hoods which have simply been blocked to shape and hoods with made brims. The articles are … hoods for capes, cloaks, etc., presented with the garments to which they belong, are, however, excluded and are … garments according to their constituent materials. (10)   Top hats and opera hats. This heading also includes …

Section IV > Chapter 23 > Heading 2303

Explanatory notes

… manufacture and similar residues (from maize (corn), rice, potatoes, etc.) consist largely of fibrous and protein … the above products in the form of pellets (see the General Explanatory Note to this Chapter). This heading does not …

Section XX > Chapter 96 > Heading 9608

Explanatory notes

… nibs of any design including unfinished nibs roughly cut to shape; clips; refills for ball point pens, comprising the … the ball points or felts of marking stylographs; ink‑flow regulators; barrels for pens or pencils of this heading; … mechanisms; ink sacs of rubber or other materials; point protectors; interchangeable renew nib units comprising nib, …

Section II > Chapter 11 > Heading 1106

Explanatory notes

… the manioc, etc. Some of these products are often subjected to heat treatment in the course of manufacture to eliminate toxic substances; this treatment may entail … The principal fruits or nuts of Chapter 8 which are made into flours, meals or powders are chestnuts, almonds, dates, …

Section IV > Chapter 22 > Heading 2204

Explanatory notes

… with a high sugar content, only part of which is converted to alcohol by fermentation. In some cases they are fortified … It contains in solution a mixture of sugars (glucose and fructose), acids (tartaric, malic, etc.), albuminous, … ferments spontaneously (the sugars being converted into alcohol); the end‑product of this fermentation is wine. …

Section IV > Chapter 21 > Heading 2104

Explanatory notes

… fish, crustaceans, molluscs or other aquatic invertebrates, peptones, amino-acids or yeast extract . They may also contain … COMPOSITE FOOD PREPARATIONS In accordance with Note 3 to this Chapter, the homogenised composite food preparations …

Section IX > Chapter 44 > Heading 4407

Explanatory notes

… by the use of chipping machines and which have been chipped to extremely accurate dimensions, a process which results in … any of their edges, ends or faces ( heading 44.09 ). It is to be noted that the wood of this heading need not … or worked on the ends, except as noted in the General Explanatory Note to this Chapter . The heading also …

Section III > Chapter 15 > Heading 1517

Explanatory notes

… flavouring, vitamins, butter or other milkfat (subject to the restrictions in Note 1 (c) to this Chapter). The heading also covers edible … It is an emulsion of the water‑in‑oil type, generally made to resemble butter in appearance, consistency, colour, etc. …

Section III > Chapter 15 > Heading 1521

Explanatory notes

… with an odour resembling that of sugar‑cane molasses. (6) Cotton wax and flax wax , contained in the vegetable fibres, … found in Java on the leaves of certain banana trees. (9) Esparto wax , obtained from esparto grass and collected as a …

Section XI > Chapter 55 > Heading 5507

Explanatory notes

… carded, combed or otherwise processed for spinning. The Explanatory Note to heading 55.06 applies, mutatis mutandis , to the products …