Harmonized System

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Section VI > Chapter 28 > Heading 2810

Explanatory notes

… boric acids. (A) OXIDES OF BORON Diboron trioxide (Boron sesquioxide) (B 2 O 3 ) exists as transparent vitreous masses, crystals or white flakes. It has been used for making synthetic precious or semi‑precious stones (corundum, sapphire, etc.) by action on …

Section IX > Chapter 44 > Heading 4414

Explanatory notes

… board, fibreboard, laminated wood or densified wood (see Note 3 to this Chapter). Frames remain in this heading … supports and plain glass. Printed pictures and photographs presented in wooden frames are also classified in this … as a whole or whether the frames are to be classified separately, see Note 6 to Chapter 97 and the Explanatory …

Section XI > Chapter 55 > Heading 5505

Explanatory notes

… waste of man‑made fibres (filaments and staple fibres ‑ see the General Explanatory Note to Chapter 54) and … obtained as waste from the carding, combing and other processes preparatory to the spinning of staple fibres … or dyed, provided that they have not been carded, combed or otherwise processed for spinning. The heading does not …

Section XVII > Chapter 87 > Heading 8707

Explanatory notes

… but also bodies for vehicles without chassis (in which case the body itself supports the engine and axles); it further includes … and accessories such as dashboards, boots (trunks), seats and cushions, mats, luggage racks and electrical …

Section XXI > Chapter 97 > Heading 9706

Explanatory notes

… not included in headings 97.01 to 97.05 . The interest of these articles derives from their age and, as a general … wares (cameos, carved stones) and sigillographers’ wares (seals, etc.). Provided they retain their original character, … of their age, pearls, natural or cultured, or precious or semi‑precious stones of headings 71.01 to 71.03 . …

Section IX > Chapter 45 > Heading 4501

Explanatory notes

… (1)   Natural cork, raw or simply prepared . Raw cork is presented in curved slabs as stripped from the cork tree. … prepared, includes cork which has been surface scraped or otherwise cleaned (e.g., by charring the outer surface), the … or with the edges cleaned to remove parts unsuitable for use (trimmed cork). Cork treated with fungicides or …

Section II > Chapter 6 > Heading 0602

Explanatory notes

… ‑ Rhododendrons and azaleas, grafted or not 0602.40 ‑ Roses, grafted or not 0602.90 ‑ Other This heading … etc.), including stocks for grafting. (2)   Plants and seedlings of all kinds for planting, except those of heading 06.01 . (3)   Live roots of plants. (4)   …

Section XIX > Chapter 93 > Heading 9301

Explanatory notes

… and the arms of heading 93.07 . The heading includes separately presented weapons and firearms designed to form … fall in this heading (and not in Chapter 86). Mobile and self‑propelled guns, which should be distinguished from …

Section XV > Chapter 72 > Heading 7203

Explanatory notes

… products produced by reducing the ore without fusion (see the General Explanatory Notes to this Chapter, Part (I) ‑ (B). These products are obtained from ore in lumps or in granules … iron and have a spongy structure (sponge iron). They are used in the manufacture of steel. The products of this …

Section XII > Chapter 65 > Heading 6507

Explanatory notes

… Head-bands for fitting on the inside edge of the crown. These are usually of leather, but may also be of composition … are classified in this heading only when cut to length or otherwise ready for incorporation in the headgear. They … they may be adjusted to the required length. They may also serve as an ornamental trimming. Chinstraps are included in …

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