Harmonized System

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Section XV > Chapter 73 > Heading 7311

Explanatory notes

… (e.g., helium, oxygen, argon, hydrogen, acetylene, carbon dioxide or butane). Some are strong cylinders, tubes, … may be fitted with control, regulating and measuring devices such as valves, taps, pressure gauges, level … acetylene were compressed alone. In others, such as those designed to supply liquid or gas as required, the liquefied …

Section IV > Chapter 24 > Heading 2402

Explanatory notes

… (wrapped or not), cheroots, cigarillos and cigarettes, made of tobacco or of tobacco substitutes. Other smoking … or not containing tobacco substitutes in any proportion, is excluded ( heading 24.03 ). This heading covers : (1)   … or tobacco substitutes, which are similar in form to those described above but are intended for inhalation without …

Section XIX > Chapter 93 > Heading 9307

Explanatory notes

… kukris commando knives, dirks, stilettos and daggers. Their blades usually consist of high quality steel, and in some … in this heading even if used only for ceremonial or decorative purposes, or as theatrical properties. Most of … does not cover  : (a)   Belts and similar accoutrements, designed to support swords, bayonets, etc., of leather ( …

Section X > Chapter 48 > Heading 4821

Explanatory notes

… the purpose of indicating its nature, identity, ownership, destination, price, etc. They may be of the stick-on type (gummed or self-adhesive) or designed to be affixed by other means, e.g., string. These … to be used, for example, for publicity, advertising or mere decoration, e.g., “comic stickers” and “window stickers”, …

Section III > Chapter 15 > Heading 1504

Explanatory notes

… This heading covers fats and oils and their fractions, derived from several varieties of fish (cod, halibut, … “fish stearin”, a solid product obtained by pressing and decanting chilled fish oil. It is a yellowish or brown … smelling of fish, and is used for the preparation of degras, lubricants and low‑grade soap. The fats and oils …

Section VIII > Chapter 43 > Heading 4303

Explanatory notes

… clothing accessories (muffs, stoles, ties, collars, etc.) made of : (A)  Furskin. (B)  Other materials lined with furskin. (C)  Other materials having furskin on the outside ( except as mere trimming). Fur on a garment would … polishing caps, sleeves for rollers used for painting or decorating). The heading excludes  : (a)   Articles of the …

Section XX > Chapter 96 > Heading 9604

Explanatory notes

… “hand sieves and hand riddles” applies to articles made of strong gauze or other mesh material (of various mesh … sheet‑metal bottom; funnels fitted with a filtering device; milk strainers; strainers for filtering paints, … etc. (generally Chapter 73 ). (c)   Sieves and riddles designed to be mounted on machines or appliances (e.g., for …

Section XVII > Chapter 86 > Heading 8606

Explanatory notes

… the transport of chemicals. (7)   Horse boxes. (8)   Double deck wagons (e.g., for carrying cars). (9)   Vans specially … rail‑road trailers. (15)   Wagons and trucks specially designed for the transport of highly radioactive products. “Road‑rail” trailers devised for transport by special trucks fitted with guide

Section VIII > Chapter 41 > Heading 4107

Explanatory notes

… other than leather of heading 41.14.               - Whole hides and skins : 4107.11 - - Full grains, unsplit 4107.12 - … splits 4107.19 - - Other               - Other, including sides : 4107.91 - - Full grains, unsplit 4107.92 - - Grain splits 4107.99 - - Other This heading covers dehaired hides and skins, of bovine (including buffalo) or …

Section VII > Chapter 39 > Heading 3923

Explanatory notes

… conveyance of all kinds of products. The articles covered include : (a) Containers such as boxes, cases, crates, sacks … having tubular shape, with one closed end and one open end threaded to secure a screw type closure, the portion below the threaded end being intended to be expanded to a desired size and shape. (b) Spools, cops, bobbins and …