Harmonized System

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Section IV > Chapter 24 > Heading 2404

Explanatory notes

… reconstituted tobacco, in different forms (e.g., strips or granules), intended for use in tobacco heating systems in which the heating is performed by electrical devices (electrically heated tobacco systems … part of a nicotine intake reduction programme in order to lessen the human body’s dependence on this substance. The …

Section XV > Chapter 72 > Heading 7217

Explanatory notes

… 1 (o) to this Chapter. Wire is mostly produced from hot‑rolled bars and rods of heading 72.13 by drawing them … provided it does not thereby assume the character of articles or of products of other headings. Wire covered with a material such as textile where the iron or steel core is the essential …

Section XI > Chapter 54 > Heading 5407

Explanatory notes

… of filaments of nylon or other polyamides : 5407.41 ‑ ‑ Unbleached or bleached 5407.42 ‑ ‑ Dyed 5407.43 ‑ ‑ Of yarns … ‑ ‑ Printed               ‑ Other woven fabrics, containing less than 85 % by weight of synthetic filaments, mixed …

Section XVII > Chapter 89 > Heading 8906

Explanatory notes

… shields against projectiles (e.g., armour‑plating or multiple watertight bulkheads), or with underwater devices … mainly for use in warfare, such as landing craft or certain fleet auxiliaries (for transporting ammunition or mines, … the coast to help ships in distress. However, lifeboats propelled by oars fall in heading 89.03 . (4)   Scientific …

Section XVI > Chapter 84 > Heading 8441

Explanatory notes

… other than by moulding 8441.40 ‑ Machines for moulding articles in paper pulp, paper or paperboard 8441.80 ‑ Other … outlining or grooving paperboard for cartons, boxes, file covers, etc. (4)   Machines for making paper bags . … for stapling boxes and similar articles, other than simple wire stapling machines which can be used equally for …

Section VI > Chapter 38 > Heading 3805

Explanatory notes

… resinous wood of conifers. These products are : (1)   The volatile products of the distillation (usually by steam extraction) of the oleoresins (turpentines) exuded from pines or other … exuded from living pine trees.         They are all mobile, colourless liquids, insoluble in water, highly …

Section IV > Chapter 17 > Heading 1704

Explanatory notes

… which are marketed in a solid or semi‑solid form, generally suitable for immediate consumption and collectively referred to as sweetmeats , confectionery or … extract (not put up as confectionery) containing 10 % or less by weight of sucrose ( heading 13.02 ). (b)   Sugar …

Section III > Chapter 15 > Heading 1502

Explanatory notes

… This heading covers the fat surrounding the viscera and muscles of bovine animals, sheep or goats, that from bovine … being the most important. This fat may be raw (fresh, chilled or frozen), salted, in brine, dried, smoked or in … in the manufacture of soap or candles, for dressing leather, in the preparation of animal feeds, etc. The …

Section XVI > Chapter 84 > Heading 8484

Explanatory notes

… sets or assortments of any material (agglomerated cork, leather, rubber, textiles, paperboard, asbestos, etc.) are … classified here, the sets and assortments must contain at least two gaskets or joints of different material. Therefore … seals) constitute mechanical assemblies which form a leakproof joint between flat, rotating surfaces to prevent …

Section XII > Chapter 66 > Heading 6601

Explanatory notes

… umbrellas               - Other : 6601.91 - - Having a telescopic shaft 6601.99 - - Other With the exception of umbrellas and sun umbrellas of a kind clearly designed for use as toys or as carnival articles ( … reconstructed), etc. The handles may also be covered with leather or other material, and may be furnished with tassels …