Harmonized System

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Section IV > Chapter 23 > Heading 2305

Explanatory notes

… oil. The Explanatory Note to heading 23.04 applies, mutatis mutandis , to this heading. …

Section II > Chapter 9 > Heading 0903

Explanatory notes

… 09.03 ‑ Maté. Maté consists of the dried leaves of certain shrubs of the holly family which grow in South America. It is sometimes known as “Paraguay tea” or “Jesuits’ tea”.  …

Section V > Chapter 27 > Heading 2702

Explanatory notes

… excluding jet. 2702.10 ‑ Lignite, whether or not pulverised, but not agglomerated 2702.20 ‑ Agglomerated lignite This heading covers lignite (brown coal), a fuel … between coal and peat, whether or not dehydrated, pulverised or agglomerated. The heading excludes jet, a …

Section XI > Chapter 54 > Heading 5405

Explanatory notes

… 5 mm. The Explanatory Note to heading 54.04 applies, mutatis mutandis , to the products of this heading. …

Section XV > Chapter 74 > Heading 7412

Explanatory notes

… alloys The Explanatory Note to heading 73.07 applies, mutatis mutandis , to this heading. The heading does not cover  : (a)   Bolts and …

Section II > Chapter 10 > Heading 1002

Explanatory notes

… - Seed 1002.90 - Other Rye has a rather elongated grain, greenish‑grey or light grey in colour. Its flour is grey. Rye bearing the fungoid growth known as ergot is …

Section IV > Chapter 21 > Heading 2105

Explanatory notes

… and other edible ice, whether or not containing cocoa. This heading covers ice cream, which is usually prepared with a basis of milk or cream, and other edible ice (e.g., sherbet, …

Section I > Chapter 4 > Heading 0407

Explanatory notes

… eggs, in shell, fresh, preserved or cooked.               - Fertilised eggs for incubation : 0407.11 - - Of fowls of the … species Gallus domesticus 0407.29 - - Other 0407.90 - Other This heading covers fertilised eggs for incubation and other …

Section XV > Chapter 80 > Heading 8001

Explanatory notes

… tin. 8001.10 ‑ Tin, not alloyed 8001.20 ‑ Tin alloys This heading covers unwrought tin in blocks, ingots, pigs, … and similar products, of tin. Most of the products of this heading are intended for use in tin‑plating, for …

Section II > Chapter 9 > Heading 0907

Explanatory notes

… - Neither crushed nor ground 0907.20   - Crushed or ground This heading includes : (1)   Whole fruit of the clove tree … before maturity and dried in the sun). (3)   The fine, greyish, strongly scented stems of the clove flowers. The …