Harmonized System

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Section XI > Chapter 61 > Heading 6108

Explanatory notes

… man‑made fibres 6108.99 ‑ ‑ Of other textile materials This heading covers two separate categories of knitted or … and nightdresses, pyjamas, négligés, bathrobes (including beachrobes), dressing gowns and similar articles. The heading does not include singlets and other vests ( heading …

Section XIV > Chapter 71 > Heading 7107

Explanatory notes

… than semi-manufactured. Metal clad with precious metal (including base metal inlaid with precious metal) is defined … industries. Base metal clad with silver falling in this heading is usually in the form of bars, rods, sections, … of Explanatory Note to heading 71.06 also apply, mutatis mutandis , to base metal clad with silver. …

Section V > Chapter 27 > Heading 2705

Explanatory notes

… and other gaseous hydrocarbons. Coal gas is obtained by the distillation of coal in the absence of air, usually in gas … etc., and is used for lighting or heating purposes. The heading includes the gas produced by underground … they are sometimes called “synthesis gas”.  However, the heading excludes the gases specified in heading 27.11 . …

Section I > Chapter 2 > Heading 0204

Explanatory notes

… bone in 0204.43 - - Boneless 0204.50 - Meat of goats This heading covers fresh, chilled or frozen meat of sheep (rams, … lambs), goats or kids, whether domestic or wild. ° °   ° Subheading Explanatory Note. Subheadings 0204.10 and 0204.30 For the purposes of …

Section VI > Chapter 37 > Heading 3706

Explanatory notes

… 3706.10 - Of a width of 35 mm or more 3706.90 - Other This heading covers developed standard or substandard width … non-photographically, e.g., magnetically, recorded). This heading also covers developed standard or substandard width … photoelectric (e.g., by mechanical engraving or magnetic recording) is excluded ( heading 85.23 ). …

Section XX > Chapter 96 > Heading 9617

Explanatory notes

… complete; parts thereof other than glass inners. This heading covers : (1)   Vacuum flasks and other similar … with insulating material (glass fibre, cork or felt). The heading also includes double-walled stainless steel vacuum … etc., for vacuum flasks or other vacuum vessels. The heading does not cover separate glass inners ( heading 70.20 …

Section XI > Chapter 57

Explanatory notes

… are classified in this Chapter whether made up (i.e., made directly to size, hemmed, lined, fringed, assembled, etc.), … : (a) Floor covering underlays, i.e., coarse fabric or felt padding placed between the floor and the carpet (classified according to its constituent material). (b) Linoleum and …

Section XI > Chapter 63 > Heading 6308

Explanatory notes

… put up in packings for retail sale. The sets of this heading are used for needlework, rug‑making, etc. They must … It should be noted that in order to be classified in this heading the sets must be presented in packings for retail … up garments; these are classified in their appropriate headings. ______________________ …

Section XII > Chapter 64 > Heading 6402

Explanatory notes

… 6402.91 - - Covering the ankle 6402.99 - - Other This heading covers footwear with outer soles and uppers of rubber or plastics, other than those of heading 64.01 . Footwear remains in this heading even if it is made partly of one and partly of …

Section II > Chapter 9 > Heading 0908

Explanatory notes

… crushed nor ground 0908.32 - - Crushed or ground This heading covers : (a)   Nutmegs , round or long, whether or … three projecting sides, light and membraneous; they are divided internally into three sections containing many very … aromatic seeds with a bitter, pungent flavour. (2) Small or medium cardamoms , similar to grape cardamoms in structure …