Harmonized System

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Section IV > Chapter 18 > Heading 1803

Explanatory notes

… ‑ Wholly or partly defatted Cocoa paste is obtained by grinding roasted cocoa beans (cleaned of their shells, … and germs) between heated grindstones or disc crushers; the resulting product is solidified in tablets, lumps or blocks. … of cocoa butter, cocoa powder and chocolate. The heading also covers paste which has been wholly or partly …

Section IV > Chapter 20 > Heading 2002

Explanatory notes

… 2002.10 ‑ Tomatoes, whole or in pieces 2002.90 ‑ Other This heading covers tomatoes, whether whole or in pieces, other … tomatoes prepared or preserved by vinegar or acetic acid ( heading 20.01 ) and tomatoes presented in the states … specified in Chapter 7 . Tomatoes are classified in this heading irrespective of the type of container in which they …

Section IV > Chapter 22 > Heading 2205

Explanatory notes

… with plants or aromatic substances. 2205.10 ‑ In containers holding 2 l or less 2205.90 ‑ Other This heading includes a variety of beverages (generally used as … are designed to maintain general health or well‑being. The heading does not cover  : (a)   Wines obtained …

Section IV > Chapter 24 > Heading 2401

Explanatory notes

… or wholly stemmed/stripped 2401.30 ‑ Tobacco refuse This heading covers : (1)   Unmanufactured tobacco in the form of … or stemmed/stripped, trimmed or untrimmed, broken or cut (including pieces cut to shape, but not tobacco ready for smoking).        Tobacco leaves, blended, stemmed/stripped …

Section XII > Chapter 65 > Heading 6506

Explanatory notes

… rubber or of plastics 6506.99 - - Of other materials This heading covers all hats and headgear not classified in the preceding headings of this Chapter or in Chapter 63, 68 or 95. It covers, in particular safety headgear (e.g., for sporting activities, military or firemen’s helmets, …

Section II > Chapter 11 > Heading 1107

Explanatory notes

… dried in hot‑air kilns (malt‑kilns). It has faint wrinkles running from end to end and is brownish‑yellow outside and white inside. It leaves tracing marks like chalk and, unlike non‑malted grain, it … odour of cooked grain and a faintly sweetened flavour. This heading covers whole malt, ground malt and malt flour. It …

Section VI > Chapter 29 > Heading 2904

Explanatory notes

… whether or not halogenated. 2904.10 - Derivatives containing only sulpho groups, their salts and ethyl esters 2904.20 - Derivatives containing only nitro or only nitroso groups               - … (-SO 3 H); they are generally called sulphonic acids. The heading also includes salts and ethyl esters of sulphonic …

Section XV > Chapter 72 > Heading 7226

Explanatory notes

… 7226.99 ‑ ‑ Other The provisions of the Explanatory Note to heading 72.11 and 72.12 apply, mutatis mutandis , to the products of this heading. ° °   ° Subheading Explanatory Notes. Subheading 7226.91 See the …

Section I > Chapter 1 > Heading 0105

Explanatory notes

… ducks, geese, turkeys and guinea fowls (+).               - Weighing not more than 185 g : 0105.11 - - Fowls of the … of the species Gallus domesticus 0105.99 - - Other This heading covers only live domestic birds of the kinds … ducks, wild geese) are excluded ( heading 01.06 ). ° °   ° Subheading Explanatory Note. Subheadings 0105.11, 0105.12, …

Section XV > Chapter 72 > Heading 7220

Explanatory notes

… 7220.90 - Other The provisions of the Explanatory Note to heading 72.11 or 72.12 apply, mutatis mutandis , to the products of this heading. ° °   ° Subheading Explanatory Notes. Subheadings 7220.11 and …