Harmonized System

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Section XVIII > Chapter 90 > Heading 9019

Explanatory notes

… (I) MECHANO‑THERAPY APPLIANCES These appliances are mainly used to treat diseases of the joints or muscles, by … mechanical reproduction of various movements. It should be noted that such treatment is usually carried out under … special aptitudes (airmen, drivers, etc.), or to test the educational or vocational aptitudes of children. The heading …

Section IV > Chapter 19 > Heading 1905

Explanatory notes

… biscuits 1905.32 - - Waffles and wafers 1905.40 - Rusks, toasted bread and similar toasted products 1905.90 - Other … This heading covers all bakers’ wares.  The most common ingredients of such wares are cereal flours, leavens and … flour of leguminous vegetables, malt extract or milk, seeds such as poppy, caraway or anise, sugar, honey, eggs, …

Section VI > Chapter 38 > Heading 3806

Explanatory notes

… consist essentially of complex mixtures of abietic acid and allied acids with small amounts of non‑acidic components. … amount of the impurities present. Rosin and resin acids are obtained by the following processes : (1)         Separation … of the pulp and paper industry. Rosin and resin acids are used in the manufacture of certain soaps, for sizing paper, …

Section X > Chapter 48 > Heading 4816

Explanatory notes

… Self‑copy paper 4816.90 ‑ Other This heading covers papers coated, or sometimes impregnated, in such a way that one or … ink, etc. Such papers fall in this heading only if presented in rolls of a width not exceeding 36 cm or in … with a detachable thick paper backing attached to the top edge which is specially perforated to allow for the fixing …

Section IX > Chapter 44 > Heading 4421 > 4421.9 > 4421.99

Classification opinions

… 1. Small wooden wedges, cubes, blocks and the like, of beech or birch, for … panels of pine , approximately 122 cm x 244 cm x 1.8 cm, sanded, obtained by gluing edge-to-edge a number of strips …

Section XVI > Chapter 84 > Heading 8470

Explanatory notes

… two figures each comprising several digits. It should be noted that devices which merely count or add one by one are not regarded as calculating devices (e.g., devices incorporated … machines of this heading may be manually or electrically operated. The calculation operations are performed

Section XV > Chapter 83 > Heading 8306 > 8306.2 > 8306.29

Classification opinions

… in diameter at the top open end, and 4.5 cm at the bottom closed end or base. The incense pot has the shape of a small pot that has been fitted with three feet at the base. It is 4.5 cm high and 7 … at the open end. Both of these articles are normally used as ornaments on family altars or in temples but may …

Section XII > Chapter 64 > Heading 6404 > 6404.1 > 6404.19

Classification opinions

… upper and an outer sole of plastics, a portion of which is covered with flocking (fibres of rayon not exceeding 5 millimetres in length) in a manner which creates … sole in contact with the ground (excluding the separately attached heel) is approximately 67.5 percent textile …

Section XIII > Chapter 69 > Heading 6907

Explanatory notes

… 6907.21 - - Of a water absorption coefficient by weight not exceeding 0.5 % 6907.22 - - Of a water absorption … ceramic flags and tiles, including quarry tiles, commonly used for paving or for facing walls, hearths, etc. Flags and … off the facing, paving, etc., work, with or without rounded edges, non flat or 3-dimensional, which give them the …

Section XVI > Chapter 84 > Heading 8445

Explanatory notes

… reeling machines 8445.90 ‑ Other Subject to the exclusions mentioned later, this heading covers machines used in the textile industry for the following processes : … hair according to length. These consist of a long box divided across its width into compartments into which the …