Harmonized System

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Section VI > Chapter 38 > Heading 3801

Explanatory notes

… does not cover : (a)   Natural graphite ( heading 25.04 ). (b)   Retort carbon (or gas carbon), sometimes … incorrectly called “artificial graphite” ( heading 27.04 ). (c)   Artificial graphite surface‑worked, …

Section XVII > Chapter 87 > Heading 8703

Explanatory notes

… persons rather than for the transport of goods ( heading 87.04 ). These features are especially helpful in determining … above-described character are classified under heading 87.04 if they are designed for the transport of goods. The …

Section IV > Chapter 17 > Heading 1702

Explanatory notes

… on the dry matter, are excluded (generally heading 04.04 ).        Commercial lactose, when refined, is a …

Section VI > Chapter 38 > Heading 3822

Explanatory notes

… 28 or Chapter 29, synthetic colouring matter of heading 32.04 or any other substance which, when presented … products of a kind used as luminophores of heading 32.04, including preparations mentioned in Note 3 to Chapter 32 …

Section XV > Chapter 82

Explanatory notes

… proper to Chapter 90, nor articles of heading 96.03 or 96.04. This Chapter includes : (A) Tools which, apart from … Notes to headings 82.02 and 82.07), since heading 68.04  covers grinding wheels and the like (including grinding, …

Section VI > Chapter 38 > Heading 3808

Explanatory notes

… including veterinary medicaments ‑ heading 30.03 or 30.04 ) intended to destroy pathogenic germs, insects … including veterinary medicaments ( heading 30.03 or 30.04 ). (d)  Prepared room deodorisers, whether or not having …

Section XVI > Chapter 84 > Heading 8431

Explanatory notes

… ‑ ‑ Parts for boring or sinking machinery of subheading 8430.41 or 8430.49 8431.49 ‑ ‑ Other Subject to the general provisions … 72.28 ). (d)   Casing, tubing and drill pipes ( headings 73.04 to 73.06 ). (e)   Adjustable or telescopic pit props ( …

Section XVI > Chapter 85 > Heading 8540

Explanatory notes

… converters and intensifiers; other photo‑cathode tubes 8540.40 - Data/graphic display tubes, monochrome; … ). (b)   Metal tank mercury arc rectifiers ( heading 85.04 ). (c)   X‑ray tubes ( heading 90.22 ). …

Section VI > Chapter 29 > Heading 2915

Explanatory notes

… esters of crude stearic acid (generally heading 34.01, 34.04 or 38.24 ). (c)   Mixtures of glycerol mono-, di- and tristearates, fat emulsifiers ( heading 34.04 when they have the character of artificial waxes or …

Section XVI > Chapter 84 > Heading 8428

Explanatory notes

… in the hand (like a hand tool) fall in heading 82.03 , 82.04 or 82.05 . (IJ)  Platforms , whether or not … Turntables of heading 86.08 . (f)   Dumpers ( heading 87.04 ). …

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