Harmonized System

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Section IV > Chapter 22 > Heading 2201

Explanatory notes

… dioxide.        Artificial mineral waters are prepared from ordinary potable water by adding the active principles … gases) present in the corresponding natural waters so as to produce waters of the same properties.      The heading excludes sweetened or flavoured …

Section VII > Chapter 40 > Heading 4017

Explanatory notes

… ebonite) is obtained by vulcanising rubber with a high proportion (more than 15 parts per hundred parts of rubber) … pigments and cellular structures, hard rubber is a hard, brownish‑black (or sometimes red) material which is … turned, polished, etc. Many hard rubbers acquire a highly lustrous finish when polished. This heading covers hard …

Section XII > Chapter 67 > Heading 6703

Explanatory notes

… scoured or sorted to length (but not arranged so that the root ends and tips respectively are together) and waste of … for use in making wigs and the like, or dolls’ hair. Products prepared for the above purposes include, in … the folded ends, by a machine-made plait of textile yarns approximately 2 mm wide. These “wefts” have the appearance …

Section XV > Chapter 82 > Heading 8208

Explanatory notes

… for the hand tools of headings 82.01 to 82.05 (e.g., plane irons). The heading includes knives or cutting blades : (1) … or forestry machines , for example, blades and knives for root cutters, straw cutters, etc. or for lawn mowers; blades … does not , however, cover coulters for ploughs or discs for harrows. (5)   For other machines or mechanical appliances , …

Section I > Chapter 1 > Heading 0102

Explanatory notes

… Bibos , such as the gaur ( Bos gaurus ), the gayal ( Bos frontalis ) and the banteng ( Bos sondaicus or Bos javanicus … the American bison ( Bison bison ) or “buffalo” and the European bison ( Bison bonasus ). (D)    The Beeffalo (a cross between a bison and a domestic beef animal). (3)   …

Section I > Chapter 2 > Heading 0210

Explanatory notes

… streaky pork and similar meats interlarded with a high proportion of fat, and fat with an adhering layer of meat, provided they have been prepared as described in the … for feeding animals) are excluded ( heading 23.01 ). The provisions of Explanatory Note to heading 02.06 apply, …

Section XVIII > Chapter 91 > Heading 9112

Explanatory notes

… Cases 9112.90 ‑ Parts This heading covers clock cases, and, provided they are of a type similar to clock cases, cases … heading therefore includes cases for alarm clocks, marine chronometers, motor vehicle clocks, time‑registers, … of this kind); such cases are classified in their own appropriate headings. The cases classified here are made in …

Section XXI > Chapter 97 > Heading 9704

Explanatory notes

… those of heading 49.07. This heading covers the following products used or unused, other than those of heading 49.07 … bearing a postmark, but no postage stamps, used before the introduction of postage stamps. (D)  Postage stamps stuck on … cards ”. The latter are cards bearing a postage stamp and a reproduction of the stamp’s design. The postage stamp is …

Section X > Chapter 49 > Heading 4909

Explanatory notes

… and may be with or without envelopes or trimmings. These products comprise particularly : (1)   Picture postcards , … side is devoted to pictorial matter of any kind. Similar products not having such indications of use are classified … incorporate trimmings such as ribbons, cords, tassels and embroidery, or novelty features such as pull‑out views, or …

Section XV > Chapter 83 > Heading 8301

Explanatory notes

… locks of the cylinder, lever, tumbler or Bramah types) or controlled by a combination of letters or figures … handbags, dispatch-cases, etc., for automobiles, railway-rolling-stock, tramcars, etc., for lifts, shutters, sliding … the articles mentioned above, finished or not (including roughly cast, forged or stamped blanks). The heading also …