Harmonized System

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Section XV > Chapter 73 > Heading 7311

Explanatory notes

… weldless or welded (e.g., at the bases, round the middle or along the length). Others consist of an inner vessel and one … shells, the intervening space being packed with insulating material, maintained under vacuum or arranged to contain a … prevent the risk of explosion if acetylene were compressed alone. In others, such as those designed to supply liquid or …

Section IV > Chapter 24 > Heading 2402

Explanatory notes

… Apart from cigarettes containing only tobacco, this heading also includes those made from mixtures of tobacco and … , for example, “cigarettes” (“smokes”) made from specially processed leaves of a variety of lettuce, … neither tobacco nor nicotine. The heading does not cover medicinal cigarettes ( Chapter 30 ). However, cigarettes …

Section XVII > Chapter 89 > Heading 8903

Explanatory notes

… not exceeding 7.5 m 8903.99 ‑ ‑ Other This heading covers all vessels for pleasure or sports and all rowing boats and … sailboats and motorboats, dinghies, kayaks, sculls, skiffs, pedalos (a type of pedal‑operated float), sports fishing … and boats which can be folded or disassembled. The heading also covers lifeboats propelled by oars (other lifeboats …

Section VI > Chapter 38 > Heading 3813

Explanatory notes

… , i.e., light‑weight containers (of glass, thin sheet‑metal, etc.) designed to be themselves incorporated into … or    (2) Two or more unmixed products (e.g., a solution of aluminium sulphate and a solution of sodium … a trigger, etc., fall in heading 84.24 . The heading also excludes unmixed chemical products with …

Section II > Chapter 6 > Heading 0602

Explanatory notes

… which bear edible fruit or nuts 0602.30 ‑ Rhododendrons and azaleas, grafted or not 0602.40 ‑ Roses, grafted or not … This heading includes : (1)   Trees, shrubs and bushes of all kinds (forest, fruit, ornamental, etc.), including … 0602.40 and 0602.90 Live roots are to be classified along with plants in their appropriate subheadings. …

Section XV > Chapter 74 > Heading 7418

Explanatory notes

… mutandis , to this heading. This heading covers, inter alia , copper cooking or heating apparatus of a kind used for domestic purposes, e.g., small appliances such as petrol, paraffin, spirit stoves, as … camping, etc. and for certain household uses. The heading also covers domestic apparatus of the kind described in the …

Section XI > Chapter 62 > Heading 6213

Explanatory notes

… 6213.20 ‑ Of cotton 6213.90 ‑ Of other textile materials The articles included in this heading are square, … to include the fringe. Handkerchiefs of this heading may also be made wholly of lace. The heading also includes … or scarves woven together and which, by simply cutting along defined lines (indicated by the absence of warp or …

Section XII > Chapter 67 > Heading 6701

Explanatory notes

… or bound for use as, for example, millinery mounts, and also single composite feathers assembled from different … of apparel or clothing accessories. (4) Fans made of ornamental feathers, with frames of any material. However, fans with frames of precious metal are …

Section XI > Chapter 53 > Heading 5302

Explanatory notes

… Combed hemp or hemp fibres otherwise prepared for spinning, generally in the form of slivers or rovings. (5)   Tow and … of slivers or rovings) or suitable only for use as caulking material, for padding or stuffing, paper‑making, etc. … The heading does not cover  : (a)   Other fibrous vegetable materials sometimes known as hemps, e.g. :         (1)   …

Section XIII > Chapter 70 > Heading 7005

Explanatory notes

… glass This heading covers float glass in sheets. Its raw materials are melted in a furnace. The molten glass leaves the furnace and is fed on to a float bath of molten metal. On the float bath, the glass acquires the flatness of … flat as a result of the manufacturing process. The heading also covers the types of glass of headings 70.03 and 70.04, …

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