Harmonized System

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Section XIII > Chapter 69 > Heading 6906

Explanatory notes

… guttering and pipe fittings. This heading applies to non-refractory piping, etc., designed, as a general rule, to … sewer pipes, conduit tubing to protect electric cables but not designed to act as insulators, half tubes in the form of … elbows, T-pieces, clean out traps, etc.). The heading does not cover  : (a)   Tubular chimney-parts (e.g., …

Section XV > Chapter 82 > Heading 8215

Explanatory notes

… for serving fish, cake, strawberries, asparagus. (5)   Non‑cutting fish‑knives and butter‑knives. (6)   Sugar tongs of all kinds (cutting or not), cake tongs, hors‑d’ oeuvre tongs, asparagus tongs, … base metal, wood, plastics, etc. In accordance with Chapter Note 3, the heading also includes sets consisting of one or …

Section IX > Chapter 44 > Heading 4414

Explanatory notes

… board, fibreboard, laminated wood or densified wood (see Note 3 to this Chapter). Frames remain in this heading if … or whether the frames are to be classified separately, see Note 6 to Chapter 97 and the Explanatory Notes to headings 97.01 and 97.02. …

Section XI > Chapter 51 > Heading 5104

Explanatory notes

… Such garnetted stock remains classified here whether or not bleached or dyed. The heading does not cover  : (a)   Wadding ( heading 30.05 or 56.01 ). (b)   … and mill neps ( heading 56.01 ). (d)   Used or new rags, not garnetted ( heading 63.10 ). …

Section VI > Chapter 32 > Heading 3209

Explanatory notes

… of this heading are similar to paints except that they do not contain a pigment; however, they may contain colouring … of water and a water-soluble solvent. This heading does not cover  : (a)   Surfacing preparations for walls, floors, … having a similar qualitative composition to paint, are not suitable for painting applications ( heading 32.15 ). …

Section XV > Chapter 81 > Heading 8108

Explanatory notes

… in all forms : in particular, sponge, ingots, powder, anodes, bars and rods, sheets and plates, waste and scrap, … other than those articles covered by other Chapters of the Nomenclature (generally Section XVI or XVII ), such as … follows that of tungsten carbide (see the Explanatory Note to heading 81.01). …

Section XIX > Chapter 93 > Heading 9307

Explanatory notes

… but some daggers and stilettos may have a movable blade normally housed within the handle. The blade may be opened … for swords, bayonets, daggers, etc. The heading does not cover  : (a)   Belts and similar accoutrements, designed … ) or of textile materials ( heading 62.17 ); sword‑knots (generally heading 42.05 or  63.07 ). (b)   Hunting, …

Section VI > Chapter 38 > Heading 3813

Explanatory notes

… charged with fire‑extinguishing products (whether or not mixed), and used directly without incorporation in … the extinguishing product. Fire‑extinguishers, whether or not portable and whether or not charged, which are operated by means of a pin, by …

Section VI > Chapter 38 > Heading 3821

Explanatory notes

… of vinegar, lactic acid, butyl alcohol) can find nourishment and multiply or in which they can be maintained. … glass bottles, tubes, ampoules or tins. The heading does not cover products not prepared as culture media, e.g. : (a)   Agar‑agar ( …

Section VII > Chapter 40 > Heading 4006

Explanatory notes

… ‑ Other This heading covers unvulcanised rubber in forms not specified in the earlier headings of this Chapter and articles of unvulcanised rubber, whether or not compounded. The heading includes : (A)  Unvulcanised … rubber profile shapes , for example, plates and strip of non‑rectangular cross‑section, generally made by extrusion. …