Harmonized System

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Section XXI > Chapter 97 > Heading 9704

Explanatory notes

… those of heading 49.07. This heading covers the following products used or unused, other than those of heading 49.07 … postage stamp (or a set of postage stamps) postmarked with its date of issue, and “ maximum cards ”. The latter are … in bulk (separate stamps, date‑stamped corners, complete sheets), or in collections. Albums containing collections of …

Section VI > Chapter 28 > Heading 2824

Explanatory notes

… powder or scales. The term “litharge” covers both these products, but is applied more particularly to the latter. They are also obtained as by‑products of the extraction of silver from argentiferous … other colours (Saturn red), for preparing anti‑rust paints or mastics and for colouring sealing‑wax. It is also …

Section XVII > Chapter 86 > Heading 8609

Explanatory notes

… They are equipped with fittings (hooks, rings, castors, supports, etc.) to facilitate handling and securing on the … The more usual type, which may be of wood or metal, consists of a large box equipped with doors, or with … with guide rails) ( heading 87.16 ). (c)   Modular building units ( heading 94.06 ). ______________________ …

Section XI > Chapter 59 > Heading 5901

Explanatory notes

… and more or less transparent and suitable for tracing by architects, draughtsmen, etc. (3)   Prepared painting canvas . Prepared … excluded ( heading 59.03 ). The heading does not cover the products described in paragraphs (1), (2) and (4) above when …

Section XV > Chapter 73 > Heading 7310

Explanatory notes

… for butter, milk, beer, preserves, fruit or fruit juices, biscuits, tea, confectionery, tobacco, cigarettes, shoe … canisters ( heading 73.23 ). (c)   Cigarette cases, powder compacts, tool boxes and similar containers for personal or …

Section XV > Chapter 72 > Heading 7217

Explanatory notes

… it does not thereby assume the character of articles or of products of other headings. Wire covered with a material … together two wire strands after drawing, wire twisted into eyelets or loops at one or both ends for tying ( … Note to the subheadings of heading 72.10 in respect of products subjected to more than one type of coating, plating …

Section IV > Chapter 22 > Heading 2206

Explanatory notes

… fermentation, provided that they retain the character of products falling in the heading. This heading also covers … may also contain added vitamins or iron compounds. These products which are sometimes referred to as “food …

Section I > Chapter 3 > Heading 0306

Explanatory notes

… or not small quantities of provisional chemical preserving agents have been added); they may also be chilled, frozen, … crabs, shrimps and prawns. The heading also covers parts of crustaceans (e.g., “tails” of lobsters or crayfish, … of heading 03.08 . (b)   Crustaceans (including parts thereof) prepared or preserved by processes not …

Section VIII > Chapter 43 > Heading 4301

Explanatory notes

… depending upon, for example, the age of the lamb. (d)   Goats and kids ( other than Yemen, Mongolian or Tibetan … surface may be “fleshed” or scraped. Pieces of furskin and parts such as heads, tails and paws, in the raw state, are …

Section VI > Chapter 31 > Heading 3103

Explanatory notes

… .         It should be noted that the mineral or chemical products described in the limitative list above are … On the other hand, the heading does not include phosphatic products, whether chemically defined (such as sodium … (C)   Fertilisers consisting of any of the products described in paragraph (A) or (B) above , but with …