Harmonized System

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Section IX > Chapter 44 > Heading 4414

Explanatory notes

… ‑  Other This heading covers wooden frames of all shapes and dimensions, whether cut in one piece from a solid block … remain in this heading if fitted with backs, supports and plain glass. Printed pictures and photographs presented in wooden frames are also …

Section XI > Chapter 51 > Heading 5110

Explanatory notes

… of equine animals cannot be spun. They are often knotted end to end, forming continuous filaments which are used as … horsehair fabrics. In view of their use, filaments of this kind are also classified in this heading. However, single … in heading 05.11 .        Horsehair yarns consisting of a bundle of horsehairs bound or gimped with yarn of cotton or …

Section II > Chapter 8 > Heading 0802

Explanatory notes

… or dried, whether or not shelled or peeled.               ‑ Almonds : 0802.11 ‑ ‑ In shell 0802.12 ‑ ‑ Shelled … ( Castanea spp. ), pistachios, macadamia nuts, pecans and pine nuts. This heading also covers areca (betel) nuts …

Section XX > Chapter 95 > Heading 9506 > 9506.2 > 9506.29

Classification opinions

… 1. Stand Up Paddleboard (SUP) with Medium Density Expanded … Glass C Wood Reinforcement D Glass E Glass F Medium Density Expanded Polystyrene (EPS) Core G Glass H Glass I Glass …

Section II > Chapter 7 > Heading 0712

Explanatory notes

… wood ears (Auricularia spp.) , jelly fungi (Tremella spp.) and truffles : 0712.31 - - Mushrooms of the genus Agaricus … water content removed by various processes. The principal kinds of vegetables treated in this way are potatoes, … shelled ( heading 07.13 ). (b)   Dried, crushed or ground fruits of the genus Capsicum or of the genus Pimenta …

Section II > Chapter 11 > Heading 1102

Explanatory notes

… of rye, barley, oats, maize (corn) (including whole cobs ground with or without their husks) grain sorghum, rice or … flours if they fulfil the requirements as to starch content and ash content set out in paragraph (A) of Chapter Note 2 … Note) and comply with the criterion of passage through a standard sieve as required by paragraph (B) of that Note. …

Section IV > Chapter 22 > Heading 2203

Explanatory notes

… from malted cereals (most commonly barley or wheat) , water and (usually) hops. Certain quantities of non‑malted cereals … of the liquor (wort). The addition of hops imparts a bitter and aromatic flavour and improves the keeping qualities. … heading also covers concentrated beer prepared by vacuum‑condensing beer of low alcoholic strength (but with a high …

Section XVII > Chapter 87 > Heading 8716 > 8716.80

Classification opinions

… Golf carts of base metal, to be pushed or pulled by hand, fitted with two wheels and a handbar and equipped with accessories (e.g., scorecard …

Section X > Chapter 49 > Heading 4908

Explanatory notes

… of plastics), coated with a preparation, such as of starch and gum, to receive the imprint which is itself coated with … quality. The designs are sometimes printed against a background of metal leaf. When the printed paper is … above should not be confused with the products known as window transparencies, which fall in headings 48.14 or 49.11 …

Section XV > Chapter 74 > Heading 7410

Explanatory notes

… flimsy; they are generally interleaved with sheets of paper and put up in booklet form. Other foil, such as that used … or similar backing materials, either for convenience of handling or transport, or in order to facilitate subsequent …

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