Harmonized System

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Section V > Chapter 25 > Heading 2509

Explanatory notes

… the shells of aquatic micro‑organisms. The heading does not include : (a)   Phosphated chalk ( heading 25.10 ). (b)   … “French chalk” or “Venice chalk”) ( heading 25.26 ). (c)   Powdered chalk prepared as a dentifrice ( heading 33.06 ). (d)   Metal polishes and …

Section II > Chapter 7 > Heading 0704

Explanatory notes

… ‑ Other The fresh or chilled products of this heading include the following : (1)   Cauliflowers and broccoli (e. … oleracea var. italica). (2)   Brussels sprouts. (3)   Other headed brassicas, (e.g., white cabbage, Savoy cabbage, red … . Other brassicas in the form of roots are, however, excluded (e.g., turnips of heading 07.06 , swedes …

Section XI > Chapter 53 > Heading 5309

Explanatory notes

… 5309.29 ‑ ‑ Other This heading covers woven fabrics (as defined in Part (I) (C) of the General Explanatory Note to Section XI) made of flax yarn. These fabrics include fine lingerie and dress materials, materials for …

Section XI > Chapter 53 > Heading 5307

Explanatory notes

… of heading 53.03. 5307.10 ‑ Single 5307.20 ‑ Multiple (folded) or cabled This heading covers yarns, whether single … fibres of heading 53.03. However, if they are within the definition of twine, cordage, rope or cables (see Part (I) … (2) of the General Explanatory Note to Section XI) they are excluded ( heading 56.07 ). Yarn remains in this heading …

Section XI > Chapter 62 > Heading 6205

Explanatory notes

… Men’s or boys’ shirts. 6205.20 ‑ Of cotton 6205.30 ‑ Of man‑made fibres 6205.90 ‑ Of other textile materials With the … vests of heading 62.07 , this heading covers shirts (as defined in Note 4 to this Chapter)   not knitted or crocheted for men or boys including shirts with detachable collars, dress shirts, sports shirts and leisure …

Section XIII > Chapter 70 > Heading 7008

Explanatory notes

… separated by a layer of dry air or inert gas, sometimes divided internally into compartments. These sheets are … of glass, which are used for glazing windows, roofs, etc., provide a degree of heat and sound insulation and reduce condensation. …

Section II > Chapter 7 > Heading 0708

Explanatory notes

… vegetables The leguminous vegetables of this heading include : (1)   Peas ( Pisum sativum ), including green peas and fodder peas. (2)   Beans ( Phaseolus spp., Vigna spp. ), … (garbanzos). (5)   Lentils. (6)   Guar seeds. The heading excludes  : (a)   Soya beans ( heading 12.01 ). (b)   Locust …

Section XI > Chapter 52 > Heading 5212

Explanatory notes

… 5212.25 ‑ ‑ Printed This heading covers woven fabrics (as defined in Part (I) (C) of the General Explanatory Note to Section XI) made of cotton yarns. However, it should be noted that it … of the preceding headings of this Chapter or specified or included in the second part of this Section ( Chapter 58 or …

Section XVII > Chapter 87 > Heading 8715

Explanatory notes

… etc.). (II)  Parts of the above‑mentioned carriages, provided the parts fulfil both the following conditions :       (i)    They must be identifiable as being suitable for use solely or principally … the carriages of this heading; and (ii)   They must not be excluded by the provisions of the Notes to Section XVII (see …

Section IV > Chapter 23 > Heading 2304

Explanatory notes

… Explanatory Note to this Chapter). This heading also includes non ‑ textured defatted soya ‑ bean flour fit for human consumption. This heading excludes  : (a)   Oil dregs ( heading 15.22 ). (b)   Protein …