Harmonized System

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Section VI > Chapter 38 > Heading 3819

Explanatory notes

… oils or oils obtained from bituminous minerals. This heading covers hydraulic brake fluids and other prepared … and propane‑1,2‑diol as well as mixtures of glycols. The heading also includes prepared hydraulic fluids based on … obtained from bituminous minerals are, however, excluded ( heading 27.10 ). …

Section IV > Chapter 24 > Heading 2401

Explanatory notes

… or wholly stemmed/stripped 2401.30 ‑ Tobacco refuse This heading covers : (1)   Unmanufactured tobacco in the form of … or cut (including pieces cut to shape, but not tobacco ready for smoking).        Tobacco leaves, blended, … and also to preserve the flavour are also covered in this heading. (2)   Tobacco refuse , e.g., waste resulting from …

Section II > Chapter 11 > Heading 1107

Explanatory notes

… odour of cooked grain and a faintly sweetened flavour. This heading covers whole malt, ground malt and malt flour. It … as malt extract and food preparations of malt extract of heading 19.01 and roasted malt put up as coffee substitutes ( heading 21.01 ). …

Section XV > Chapter 73 > Heading 7316

Explanatory notes

… Anchors, grapnels and parts thereof, of iron or steel. This heading refers only to the type of anchors used for mooring … wood, and the arms of flukes may or may not be rigid. The heading also covers grapnels ; these are smaller than … objects and to obtain a grip on trees, rocks, etc. The heading also covers parts of anchors or grapnels. …

Section XV > Chapter 72 > Heading 7218

Explanatory notes

… covers stainless steel in the forms mentioned in headings 72.18 to 72.23. 72.18 ‑ Stainless steel in ingots … 7218.99 - - Other The provisions of the Explanatory Note to headings 72.06 and 72.07 apply, mutatis mutandis , to the …

Section V > Chapter 27 > Heading 2708

Explanatory notes

… ‑ Pitch 2708.20 ‑ Pitch coke The pitch covered by this heading is a residue of the distillation of either high … or brittle. It is used in the manufacture of electrodes, road tars, waterproofing mixtures, for agglomerating … air‑blowing is similar to unblown pitch and remains in this heading. Pitch coke is the final residual product left from …

Section V > Chapter 27 > Heading 2703

Explanatory notes

… vegetable material, is generally light and fibrous. The heading covers all kinds of peat, including dried or … of which is given by the peat, are also included in this heading, whether or not they contain small quantities of the … products are generally used as potting soils. However, the heading does not cover  : (a)   Fibres of peat (known as …

Section I > Chapter 2 > Heading 0206

Explanatory notes

… or chilled 0206.90 ‑ Other, frozen The edible offal of this heading includes the following : heads and cuts thereof (including ears), feet, tails, …

Section XI > Chapter 51 > Heading 5107

Explanatory notes

… 5107.20 ‑ Containing less than 85 % by weight of wool This heading covers worsted yarns whether single or multiple … (B) (1) of the General Explanatory Note to Section XI. The heading does not cover yarns of carded wool derived from … wool in fragments, or yarns known as combed‑carded yarns ( heading 51.06 ). …

Section XI > Chapter 51 > Heading 5108

Explanatory notes

… up for retail sale. 5108.10 ‑ Carded 5108.20 ‑ Combed This heading covers yarns, whether single or multiple (folded), … carded or combed fine animal hair (see Explanatory Note to heading 51.02 for an explanation of what is meant by fine … General Explanatory Note to Section XI). The yarns of this heading are used mainly in the manufacture of knitted goods …