Harmonized System

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Section II > Chapter 12 > Heading 1201

Explanatory notes

… of vegetable oil. The soya beans of this heading may be heat‑treated for the purpose of de‑bittering (see General Explanatory Note). However, the heading excludes roasted …

Section XV > Chapter 80 > Heading 8003

Explanatory notes

… to similar goods made of copper. The provisions of the Explanatory Notes to heading 74.07 or 74.08 therefore apply, mutatis mutandis , to this heading. The heading also … whether or not cut to length, provided they are not coated with flux material. Coated rods are excluded ( …

Section XI > Chapter 53 > Heading 5309

Explanatory notes

… 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 sheets, table linen, etc. Linen fabrics are also used for mattress covers, sacks, tarpaulins, sails, etc. Bandages, …

Section XIV > Chapter 71 > Heading 7109

Explanatory notes

… with precious metal) is defined in Note 7 and the General Explanatory Note to this Chapter. Base metal or silver clad … clad with gold for the manufacture of jewellery (bracelets, watch-chains, ear-rings, etc.), watch-cases, cigar or … lighters, goldsmiths’ wares, electrical contacts, chemical apparatus, etc. …

Section XV > Chapter 75 > Heading 7505

Explanatory notes

… the special provision for electroplating anodes (see the Explanatory Note to heading 75.08). Subject to this … of the Explanatory Notes to headings 74.07 and 74.08 apply, mutatis mutandis, to this heading. The heading does not … prepared for use in structures ( heading 75.08 ). (c)   Insulated electric bars (commonly known as “busbars” and …

Section XV > Chapter 82 > Heading 8206

Explanatory notes

… for retail sale. The heading covers sets of tools falling at least in two or more of the headings 82.02 to 82.05 … mechanic’s tools including, e.g., sockets sets, spanners, ratchet wrenches, screwdrivers, pliers. (2)   Simple … Nomenclature remain classified in this heading, provided that such minority items do not change their essential …

Section XVII > Chapter 87 > Heading 8713

Explanatory notes

… motor, or propelled by hand by means of a lever or handle-operated mechanism.  The other carriages for disabled … persons are pushed by hand or propelled by direct manual operation of the wheels. The heading excludes  : (a)   … etc. ( heading 87.03 ), or a bicycle fitted with a special attachment and pedalled with one foot ( heading 87.12 )). …

Section XV > Chapter 81 > Heading 8106

Explanatory notes

… by weight 8106.90  -  Other This metal occurs in the native state, but it is mainly obtained either by refining … lead, copper, etc., or by extraction from the sulphide or carbonate ores (e.g., bismuthinite and bismutite). Bismuth … to work and a bad conductor. It is used in scientific apparatus and in the preparation of chemical compounds for …

Section XI > Chapter 62 > Heading 6209

Explanatory notes

… 6209.30 ‑ Of synthetic fibres 6209.90 ‑ Of other textile materials In accordance with Chapter Note 5 (a) the … not exceeding 86 cm. This heading includes, inter alia , matinée coats, pixie suits, rompers, infants’ bibs, gloves, … to the upper, not knitted or crocheted. It should be noted that articles which are, prima facie , classifiable both in …

Section XI > Chapter 61 > Heading 6111

Explanatory notes

… 6111.30 ‑ Of synthetic fibres 6111.90 ‑ Of other textile materials In accordance with Note 6 (a) to this Chapter the … This heading includes, inter alia , knitted or crocheted matinée coats, pixie suits, rompers, infants’ bibs, gloves, … affixed or applied to the upper. It should be noted that articles which are, prima facie , classifiable both in …