Harmonized System

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Section III > Chapter 15 > Heading 1502

Explanatory notes

… being the most important. This fat may be raw (fresh, chilled or frozen), salted, in brine, dried, smoked or in … which is odourless if of recent preparation but develops a characteristic rancid odour after exposure to air. Tallow is … Certain vegetable fats known as “vegetable tallows”, e.g., “Chinese vegetable tallow” (stillingia fat) and “Borneo …

Section V > Chapter 27 > Heading 2713

Explanatory notes

… coke). (B)  Petroleum bitumen (also known as petroleum pitch, refinery pitch, petroleum asphalt) is usually … for road‑surfacing, waterproofing, etc. Petroleum bitumen which has been slightly modified by air‑blowing is similar … obtained from petroleum. (3) Acid residues and spent bleaching earths, containing a proportion of oil. Bitumen, …

Section VI > Chapter 28 > Heading 2802

Explanatory notes

… form (or sublimation) as fine, very light particles. It is chiefly used in viticulture, in the chemical industry or for vulcanising high‑grade rubber. This … or of an alkaline or alkaline‑earth polysulphide, with hydrochloric acid. It is more finely divided and paler …

Section V > Chapter 25 > Heading 2506

Explanatory notes

… undergone any process beyond that allowed in Note 1 to this Chapter; for this purpose, heat treatment designed solely to … rock crystal and smoky quartz, amethyst and rose quartz). Such quartz is excluded ( heading 71.03 ), even if intended to be used for technical purposes, e.g., as piezo‑electric quartz or for …

Section IV > Chapter 24 > Heading 2403

Explanatory notes

… ‑ Water pipe tobacco specified in Subheading Note 1 to this Chapter 2403.19 ‑ ‑ Other               ‑ Other : 2403.91 ‑ … tobacco for use in pipes or for making cigarettes. (2) Chewing tobacco , usually highly fermented and liquored. (3) … be either used in the sheet form (as a wrapper) or shredded/chopped (as a filler). (7) Tobacco extracts and essences . …

Section VII > Chapter 40 > Heading 4009

Explanatory notes

… textile threads, or metal threads, embedded in the rubber. Such tubes, pipes and hoses may also be covered with a … hoses of textile materials, sometimes called “woven hoses”, which have been waterproofed with an internal coating of … elbows, flanges), provided that they retain the essential character of piping or tubing. The heading also covers …

Section I > Chapter 1 > Heading 0102

Explanatory notes

… This category covers bovine animals of the genus Bos , which is divided into four sub-genera : Bos , Bibos , … (B)    The Asiatic oxen of the sub-genus Bibos , such as the gaur ( Bos gaurus ), the gayal ( Bos frontalis ) … breeding animals” covers only those breeding animals which are regarded as “pure‑bred” by the competent national …

Section XI > Chapter 52 > Heading 5203

Explanatory notes

… cotton (including garnetted stock and other cotton waste) which has been carded or combed, whether or not further … before being converted into rovings. Combing, which is chiefly practised for the spinning of long staple cotton, … onto wooden rollers. The products of this heading may be bleached or dyed. Carded cotton in sliver form as used by …

Section IX > Chapter 45 > Heading 4503

Explanatory notes

… Pourer‑stoppers, measure‑stoppers and other articles in which a cork stopper is a subsidiary part are, however, … the kind of article or the material giving it its essential character. (2)   Discs, washers and wafers of natural cork, … and parts thereof, including removable in‑soles (socks), of Chapter 64 . (b)   Headgear and parts thereof of Chapter 65 …

Section XV > Chapter 74 > Heading 7405

Explanatory notes

… ‑ Master alloys of copper. Master alloys are defined in Chapter Note 1 (c). The master alloys of this heading are … 10 % by weight of copper together with other elements, and which, because of their composition, are too brittle for … copper beryllium, copper boron, copper cadmium, copper chromium, copper iron, copper magnesium, copper manganese, …