Harmonized System

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Section VI > Chapter 28 > Heading 2840

Explanatory notes

… this heading covers borates, metal salts of the various boric acids, principally normal or orthoboric acid (H 3 BO 3 ) (heading 28.10). Borates …

Section XI > Chapter 53 > Heading 5303

Explanatory notes

… fibres of this heading include : (1)   True jute , the two principal varieties of which are Corchorus capsularis or white jute and Corchorus olitorius or red jute, also known as Tossa. (2)   Hibiscus …

Section XX > Chapter 94 > Heading 9401

Explanatory notes

… used for motor vehicles               ‑ Swivel seats with variable height adjustment : 9401.31 ‑ ‑ Of wood 9401.39 ‑ ‑ …               ‑ Seats of cane, osier, bamboo or similar materials : 9401.52 ‑ ‑ Of bamboo 9401.53 ‑ ‑ Of rattan … for vehicles, provided that they comply with the conditions prescribed in Note 2 to this Chapter), for example : Lounge …

Section XVI > Chapter 84 > Heading 8434

Explanatory notes

… milking machines, and other machinery, whether for farm or industrial purposes, used in the treatment of milk or for … dairy products. (I) MILKING MACHINES A milking machine comprises a cluster of teat‑cups (each with a rubber liner) … by the teat‑cup cluster, the pulsator and the milk pail is described as a “milking pail”. In certain machines of …

Section XVIII > Chapter 90 > Heading 9014

Explanatory notes

… ‑ Other instruments and appliances 9014.90 ‑ Parts and accessories (I) DIRECTION FINDING COMPASSES This group … as sextants, octants, azimuths, etc. (B)   Other special marine or river navigational instruments , for example : (1) Automatic …

Section III > Chapter 15 > Heading 1509

Explanatory notes

… not undergone any treatment other than washing, decanting, centrifuging and filtration . (A) Extra virgin olive oil, … in particular as regards the handling of the olives prior to processing or the temperature control during processing and storage, which do not lead to any …

Section IV > Chapter 24

Explanatory notes

… from this subheading. GENERAL Tobacco is obtained from various cultivated varieties of the genus Nicotiana of the Solanaceae family. The size and shape of the leaves differ from one variety to another. The harvesting method and curing process …

Section III > Chapter 15 > Heading 1515

Explanatory notes

… one of the most important of the drying oils. Linseed oil varies from yellow to brownish in colour and has an acrid taste and smell. On oxidation it forms a very tough … a semi‑drying oil. (3)   Castor oil comes from the seeds of Ricinus communis . It is a non‑drying, thick, generally …

Section XVII > Chapter 86 > Heading 8608

Explanatory notes

… straight runs, etc. (2)   Turntables, whether or not electrically operated , i.e., large platforms usually … tracks; most are also equipped with rollers carrying the perimeter of the platform.        Locomotives, etc., can therefore be rotated on the turntable and driven off in a new direction. The heading also includes …

Section XVI > Chapter 85 > Heading 8505

Explanatory notes

… work holders. (1)   Electro‑magnets .        These are of various sizes and shapes according to the use for which they … core being either in one piece or laminated. The passing of electric current in the coil confers magnetic properties on … which, under the influence of electro‑magnets, act on the rim of a wheel or on the rail. Others are based on the …

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