Harmonized System

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Section II > Chapter 10 > Heading 1001

Explanatory notes

… ‑ Seed 1001.99 ‑ ‑ Other Wheat can be divided into two main classes : (1)   Common wheat , soft, semi‑hard or hard, … grain which retains its husk even after threshing, is also classified in this heading. Meslin is a mixture of wheat and … generally in proportions of two to one. ° °   ° Subheading Explanatory Note. Subheadings 1001.11 and 1001.91 For the …

Section I > Chapter 1

Explanatory notes

…    Animals forming part of circuses, menageries or other similar travelling animal shows ( heading 95.08 ). Animals, including insects, which die during transport are classified in headings 02.01 to 02.05, 02.07, 02.08 or 04.10 … animals fit for human consumption.  In other cases they are classified in heading 05.11 . …

Section XI > Chapter 51 > Heading 5107

Explanatory notes

… sale (see provisions of Part (I) (B) (3) of the General Explanatory Note to Section XI). Worsted yarns differ from woollen yarns in having a smooth appearance and regular section; their fibres are parallel, and short and … the processes mentioned in Part (I) (B) (1) of the General Explanatory Note to Section XI. The heading does not cover …

Section XI > Chapter 62 > Heading 6209

Explanatory notes

… It should be noted that articles which are, prima facie , classifiable both in heading 62.09 and in other headings of this Chapter are to be classified in heading 62.09 (see Chapter Note 5 (b)). This …

Section VI > Chapter 33 > Heading 3305

Explanatory notes

… for permanent waving or straightening 3305.30 - Hair lacquers 3305.90 - Other This heading covers : (1)   … for permanent waving or straightening . (3)   Hair lacquers (sometimes known as “hair sprays”). (4)   Other …

Section V > Chapter 26 > Heading 2615

Explanatory notes

… 2615.90 ‑ Other The principal zirconium ores generally classified in this heading are : (a)   Baddeleyite, … principal tantalum and niobium (columbium) ores generally classified in this heading are tantalite and niobite … iron and manganese). The principal vanadium ores generally classified in this heading are : (a)   Descloizite, basic …

Section V > Chapter 26 > Heading 2617

Explanatory notes

… concentrates 2617.90 ‑ Other The principal ores generally classified in this heading are : (1)         Antimony ores. … (3)         Bismuth ores. (a)  Bismuthinite (or bismuth glance), bismuth sulphide. (b) Bismutite, hydrated bismuth … thallium and cadmium are not extracted directly from one particular ore, but are obtained as by‑products of the …

Section VIII > Chapter 42 > Heading 4201

Explanatory notes

… trappings for circus animals, muzzles for any animal, collars, leads and trappings for dogs or cats, saddle cloths, saddle cushions and saddle bags, horse blankets specially shaped for the purpose, coats for dogs. … XV ) and decorations such as plumes for circus animals (classified in their own appropriate headings). (b)   Harness …

Section I > Chapter 5 > Heading 0501

Explanatory notes

… unworked, whether or not washed or scoured, including hair laid parallel but not arranged so that the root ends and tip … together, is excluded ( heading 67.03 , see corresponding Explanatory Note). This exclusion does not apply to waste human hair, which is always classified in this heading, even if it results from, for …

Section XI > Chapter 61 > Heading 6111

Explanatory notes

… It should be noted that articles which are, prima facie , classifiable both in heading 61.11 and in other headings of this Chapter are to be classified in heading 61.11 (see Note 6 (b) to this …