Harmonized System

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Section IV > Chapter 18 > Heading 1803

Explanatory notes

… of cocoa butter, cocoa powder and chocolate. The heading also covers paste which has been wholly or partly … or in some cases for the manufacture of theobromine. The heading excludes cocoa paste containing added sugar or other sweetening matter ( heading 18.06 ). …

Section XI > Chapter 52 > Heading 5212

Explanatory notes

… ‑ ‑ Of yarns of different colours 5212.25 ‑ ‑ Printed This heading covers woven fabrics (as defined in Part (I) (C) of the General Explanatory Note to Section XI) made of cotton yarns. However, it should be noted that it … only mixed woven fabrics, other than those of the preceding headings of this Chapter or specified or included in the …

Section XVII > Chapter 87 > Heading 8715

Explanatory notes

… 87.15 ‑ Baby carriages and parts thereof. The heading covers : (I)   Baby carriages , whether or not … for use solely or principally with the carriages of this heading; and (ii)   They must not be excluded by the … removable type of perambulator bodies which can be used as cradles. (2)   Chassis and parts thereof. (3)   Wheels …

Section XV > Chapter 75 > Heading 7504

Explanatory notes

… 75.04 ‑ Nickel powders and flakes. This heading covers nickel powders and flakes of all types, … flakes are used in the unalloyed state in plates for nickel‑cadmium batteries, in the manufacture of nickel sulphate, … and for direct rolling into sheets, strip and foil. This heading excludes nickel oxide sinters ( heading 75.01 ). …

Section XVI > Chapter 84 > Heading 8478

Explanatory notes

… in this Chapter. 8478.10 ‑ Machinery 8478.90 ‑ Parts This heading covers machinery, not specified or included … parts being separated from the heavier veins and ribs. The heading includes : (1)   Tobacco leaf stripping or cutting … (see the General Explanatory Note to Section XVI), the heading also covers parts of the machinery of this heading. …

Section VIII > Chapter 41 > Heading 4104

Explanatory notes

… - Full grains, unsplit; grain splits 4104.49 - - Other This heading covers dehaired hides and skins, of bovine … (see the General Explanatory Note to this Chapter). The heading excludes  : (a)   Chamois (including combination chamois) leather ( heading 41.14 ). (b)   Parings and other waste of tanned or …

Section XI > Chapter 62 > Heading 6207

Explanatory notes

… and pyjamas : 6207.21 ‑ ‑ Of cotton 6207.22 ‑ ‑ Of man‑made fibres 6207.29 ‑ ‑ Of other textile materials … ‑ ‑ Of cotton 6207.99 ‑ ‑ Of other textile materials This heading covers underclothing for men or boys (singlets and … briefs and similar articles), not knitted or crocheted. The heading also includes nightshirts, pyjamas, bathrobes …

Section XX > Chapter 96 > Heading 9610

Explanatory notes

… writing or drawing surfaces, whether or not framed. This heading covers slates and boards, clearly designed to be … etc.) and may incorporate counting frames. This heading does not cover writing or drawing slates which are not ready for use ( heading 25.14 or  68.03 ). …

Section XI > Chapter 59 > Heading 5909

Explanatory notes

… lining, armour or accessories of other materials. This heading covers hosepiping, e.g., fire hose and similar … of a kind used for the passage of fluids. It is usually made of heavy, closely woven fabric of cotton, linen, hemp … an external sheath of thin fabric are to be classified in heading 40.09 . …

Section VI > Chapter 37 > Heading 3703

Explanatory notes

… for colour photography (polychrome) 3703.90 - Other This heading covers all sensitised , unexposed photographic … etc., paper used to produce blue-prints, etc. The heading does not include : (a)   Instant print film in the flat or in rolls, sensitised, unexposed ( heading 37.01 or 37.02 ). (b)   Exposed but not developed, …