Harmonized System

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Section IV > Chapter 23 > Heading 2303

Explanatory notes

… or distilling dregs and waste This heading covers, inter alia  : (A)  Residues of starch manufacture and similar … etc.) consist largely of fibrous and protein substances usually presented in the form of pellets or meal but … in the heading whether presented wet or dry.) The heading also covers the above products in the form of pellets (see …

Section VIII > Chapter 43 > Heading 4301

Explanatory notes

… not tanned or dressed) skins with the hair or wool on, of all animals except the following, which fall in heading … in this heading not only when in the natural state, but also if cleaned and preserved from deterioration, e.g., by …

Section XX > Chapter 95 > Heading 9507

Explanatory notes

… 9507.90 ‑ Other This heading covers : (1)   Fish‑hooks of all kinds (e.g., with single or multiple barbs) and sizes. These are usually made of steel but they may be bronzed, tinned, … birds of heading 97.05 ) and lark mirrors. This heading also excludes  : (a)   Feathers for making artificial flies …

Section XV > Chapter 81 > Heading 8109

Explanatory notes

… (Chapter 72) is used in steel manufacture, and the metal is also alloyed with nickel, etc. Zirconium, alone or alloyed with tin (“zircalloy”), is also used in the …

Section XI > Chapter 63 > Heading 6309

Explanatory notes

… or packed roughly in crates.         These articles are normally traded in large consignments, usually for resale, and … articles (e.g., curtains and table covers). The heading also includes parts of such clothing or clothing …

Section VII > Chapter 40 > Heading 4008

Explanatory notes

… covers : (1)   Plates, sheets and strip (having any cross‑sectional dimension exceeding 5 mm) in the length, or merely … printed, embossed, grooved, channelled, ribbed); they may also be plain or coloured (either in the mass or on the … resulting change of colour. The heading excludes , inter alia  : (a)   Conveyor or transmission belts or belting, of …

Section VI > Chapter 28 > Heading 2810

Explanatory notes

… (B 2 O 3 ) exists as transparent vitreous masses, crystals or white flakes. It has been used for making … etc.) by action on volatile metal fluorides. The heading also includes all other oxides of boron. (B) BORIC ACIDS Boric acid …

Section XI > Chapter 63 > Heading 6301

Explanatory notes

… electric blankets) and travelling rugs, of wool or of fine animal hair 6301.30 ‑ Blankets (other than electric … material for protection against the cold. The heading also covers rugs and blankets for cots or prams. Travelling … in the piece which, by the simple process of cutting along defined lines indicated by the absence of weft …

Section XII > Chapter 65 > Heading 6501

Explanatory notes

… .         Fur-felt hat-forms, hat bodies and hoods are usually made from the fur of the rabbit, hare, musk-rat, … etc. In some cases felts are made of mixtures of these materials, sometimes mixed with man-made fibres.         … approximately cone-shaped hat bodies.         The heading also covers hat bodies which have been tip-stretched to form …

Section III > Chapter 15 > Heading 1520

Explanatory notes

… e.g. : (1)   Obtained by hydrolysis with water, acids or alkalis, it is a sweetish liquid with a not unpleasant odour … organic substances and mineral matter. Crude glycerol may also be obtained from inter-esterification of oils or fats with other alcohols. The heading also includes glycerol waters , which …