Harmonized System

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Section XV > Chapter 74 > Heading 7407

Explanatory notes

… to Section XV . The products of this heading are usually obtained by rolling, extrusion or drawing, but may also be … However, tubes and pipes to which fins or gills have been attached, e.g., by welding, are excluded ‑ generally heading … of other headings. Wire‑bars and billets with their ends tapered or otherwise worked simply to facilitate their entry …

Section X > Chapter 48 > Heading 4807

Explanatory notes

… of any quality and the bonding material may be of animal, vegetable or mineral origin (e.g., dextrin, glue, tar, gum, asphalt, latex). The products of this heading can … bonding medium also acts as waterproofing material (e.g., tarred duo‑kraft) are included in this heading, as are also …

Section XI > Chapter 59 > Heading 5908

Explanatory notes

… knitted or plaited. They vary in size and shape from those suitable for use as wicks for candles or mechanical lighters … whether or not cut to size or fitted with wire or metal tags, to facilitate insertion. The heading does not include  : (a) Waxed tapers ( heading 34.06 ). (b) Safety fuses and detonating …

Section IX > Chapter 44 > Heading 4413

Explanatory notes

… density or hardness and improve its mechanical strength or resistance to chemical or electrical agencies. Such wood may … usually with thermosetting plastics or with molten metal. Impregnation with thermosetting plastics (e.g., … wood than to solid wood, since penetration is thereby facilitated. Metallised wood is obtained by plunging pieces …

Section IX > Chapter 44 > Heading 4409

Explanatory notes

… shaped along any of its edges, ends or faces either to facilitate subsequent assembly or to obtain the mouldings or beadings described in Item (4) … beadings), i.e., strips of wood shaped to various contours (obtained mechanically or by hand), such as are used for the …

Section X > Chapter 49 > Heading 4903

Explanatory notes

… children’s rag books. A child’s picture book incorporating “stand‑up” or movable figures also falls in this heading but … excluded ( Chapter 95 ). Similarly, a child’s picture book containing pictures or models for cutting out remains in … wholly or in part, the article, even if also containing a certain amount of text, is regarded as a toy ( Chapter 95 ). …

Section IX > Chapter 45 > Heading 4503

Explanatory notes

… edges. Cork stoppers may sometimes be fitted with caps of metal, plastics, etc. Pourer‑stoppers, measure‑stoppers and … square); lifebuoys, floats for fishing nets, bath -mats, table-mats, typewriter or other mats. (4)   Handle grips of … are pieces of natural cork shaped like straight sided or tapered cylinders or rectangular prisms with rounded lateral …

Section XV > Chapter 74 > Heading 7405

Explanatory notes

… Note 1 (c). The master alloys of this heading are alloys containing more than 10 % by weight of copper together with … because of their composition, are too brittle for normal metal working. They are therefore used either to introduce … elements sublimable at the fusion temperature, or else to facilitate the preparation of certain alloys by adding …

Section VI > Chapter 32 > Heading 3215

Explanatory notes

… inks (or colours) are pastes of varying consistency, obtained by mixing a finely divided black or coloured … polymers, dispersed in oils or dissolved in solvents, and contains a small quantity of additives to impart desired … in this heading when concentrated or solid (i.e., powders, tablets, sticks, etc.) to be used as inks after simple …

Section XV > Chapter 76 > Heading 7607

Explanatory notes

… Note to heading 74.10 relating to copper foil apply, mutatis mutandis , to this heading. Aluminium foil is used … in veterinary surgery. The heading does not cover  : (a)   Stamping foils (also known as blocking foils) composed of … 32.12 ). (b)   Paper and paperboard for the manufacture of containers for milk, fruit juice or other food products and …