Harmonized System

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Section XVII > Chapter 89 > Heading 8904

Explanatory notes

… 89.04 ‑   Tugs and pusher craft. This heading covers : (A)  Tugs . These are vessels primarily … and an elevated wheel house (which may be telescopic). The heading also covers “ pusher‑tugs ” designed for use both as … to assist ships in distress, are also covered by this heading. The vessels of this heading are not designed for …

Section XVIII > Chapter 92 > Heading 9201

Explanatory notes

… Upright pianos 9201.20 ‑ Grand pianos 9201.90 ‑ Other This heading covers : (1)         Pianos , with a keyboard and … instruments such as spinets and clavichords . ° °   ° Subheading Explanatory Note. Subheadings 9201.10 and 9201.20 These subheadings also …

Section V > Chapter 27 > Heading 2706

Explanatory notes

… from the distillation of coal, lignite or peat. The heading covers all such tars including : (1)   The tars … water gas producers during the gasification of coals. The heading also includes dehydrated or partially distilled tars … are also used for waterproofing materials and for surfacing roads, etc. The heading does not cover tars extracted from …

Section VI > Chapter 29 > Heading 2911

Explanatory notes

… Hemiacetals are mono-ethers in which the carbon-atom adjacent to the ether-oxygen atom also bears a hydroxyl … (e.g., alcohol function) referred to in the previous headings of this Chapter. (1)   Methylal (CH 2 (OCH 3 ) 2 ). …

Section III > Chapter 15 > Heading 1512

Explanatory notes

… annuus ) and is a light golden‑yellow oil. It is used as a salad oil and in margarine and lard substitutes. The oil has … oil and for making margarine and lard substitutes. ° °   ° Subheading Explanatory Note. Subheadings 1512.11 and 1512.21 See the Explanatory Note to …

Section XI > Chapter 51 > Heading 5106

Explanatory notes

… 5106.20 ‑ Containing less than 85 % by weight of wool This heading covers woollen yarns whether single or multiple … All these yarns are usually wound on bobbins or cones. This heading also covers yarns of carded wool derived from the … wool in fragments described in the Explanatory Note to heading 51.05. Yarns are excluded if put up for retail sale …

Section XVII > Chapter 89 > Heading 8907

Explanatory notes

… beacons). 8907.10 ‑ Inflatable rafts 8907.90 ‑ Other This heading covers certain floating structures not having the … But pontoons having the character of vessels are excluded ( heading 89.01 or 89.05 ). (2)   Floating tanks used to … Floating structures designed to function as dock‑gates. The heading also excludes  : (a)   Diving bells of the type …

Section XI > Chapter 63 > Heading 6308

Explanatory notes

… put up in packings for retail sale. The sets of this heading are used for needlework, rug‑making, etc. They must … and hooks. The woven fabric may be in any form and even be made up as, for example, in the case of hemmed canvas used … up garments; these are classified in their appropriate headings. ______________________ …

Section VI > Chapter 28 > Heading 2822

Explanatory notes

… for the manufacture of the vitrifiable colours of heading 32.07; these compounds are known as smalt, opaque … a natural cobalt arsenide, smaltite, an ore classified in heading 26.05. A certain number of blue, green and violet … (sky blue, cerulean blue, cobalt green, cobalt violet). The heading excludes crude cobalt oxides obtained from the …

Section VII > Chapter 39 > Heading 3902

Explanatory notes

… 3902.30 ‑ Propylene copolymers 3902.90 ‑ Other This heading covers polymers of all olefins (i.e. acyclic … bonds) except ethylene. The important polymers of this heading are polypropylene, polyisobutylene and propylene … of Note 3 (a) to this Chapter, is also included in this heading. It is a viscous liquid used to modify the …