Harmonized System

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Section I > Chapter 5 > Heading 0511

Explanatory notes

… can be distinguished from caviar substitutes ( heading 16.04 ) by their strong disagreeable odour and because they … also known as vegetable sponge, is classified in heading 14.04 . The heading further excludes  : (a)    Shellac, seed …

Section XI > Chapter 54 > Heading 5402

Explanatory notes

… including those obtained from the monofilament of heading 54.04 (see Part (I) (B) (1) of the General Explanatory Note to … and the like of synthetic textile materials, of heading 54.04 . (b)   Synthetic filament tow of a length exceeding 2 m …

Section XX > Chapter 94 > Heading 9403

Explanatory notes

… ( heading 90.18 ). (n)   Mattress supports ( heading 94.04 ). (o)   Standard lamps and other luminaires and lighting … furniture specially constructed for games, of heading 95.04 , and tables for conjuring tricks, of heading 95.05 . …

Section XVI > Chapter 84 > Heading 8430

Explanatory notes

… ‑ Other               ‑ Other boring or sinking machinery : 8430.41 ‑ ‑ Self‑propelled 8430.49 ‑ ‑ Other 8430.50 ‑ Other machinery, self‑propelled … etc., machines are classified in heading 86.04 if they are mounted on wagons or trucks, of a kind …

Section IV > Chapter 22 > Heading 2208

Explanatory notes

… exceeding 0.5 % vol, other than products of heading 22.04 . (16) Spirituous beverages, sometimes referred to as … or other ingredients, other than products of heading 22.04 . (18) Spirits obtained by distilling fermented sugar …

Section XI > Chapter 53 > Heading 5305

Explanatory notes

… used mainly in brush‑making and usually fall in heading 14.04 , but they are classified here when they have been … in life‑jackets, toys, etc., and are excluded ( heading 14.04 ). Yucca . Bleaching or dyeing does not affect …

Section I > Chapter 3 > Heading 0305

Explanatory notes

… a marinade, and caviar and caviar substitutes ( heading 16.04 ). (c)   Fish soups ( heading 21.04 ). Subheading Explanatory Note. Subheading 0305.71 The …

Section X > Chapter 48 > Heading 4814

Explanatory notes

… or cork backed with paper ( heading 44.08 , 45.02 or 45.04 ). (c)   Products similar to wall coverings but of … or cork backed with paper ( headings 44.08 , 45.02 or 45.04 ). (c)   Products similar to wall coverings but of …

Section XVII > Chapter 87 > Heading 8705

Explanatory notes

… (trucks) with self‑loading devices are excluded ( heading 87.04 ). (8)   Mobile drilling derricks (i.e., lorries (trucks) … essentially for the transport of goods ( heading 87.04 ). (10) Concrete‑mixer lorries (trucks) consisting of a …

Section VI > Chapter 38 > Heading 3807

Explanatory notes

… ( Chapter 29 ). (e)   Sealing wax ( heading 32.14 or 34.04 ). (f)    Residual lyes from the manufacture of wood pulp ( heading 38.04 ). (g)   “Brais résineux” ( heading 38.06 ). …

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