Harmonized System

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Section XIV > Chapter 71 > Heading 7101

Explanatory notes

… their size varies considerably. Mother of pearl ( headings 05.08 or 96.01 ) has much the same composition, but usually … Mother of pearl, unworked or simply prepared ( heading 05.08 ) or worked ( heading 96.01 ). …

Section XXI > Chapter 97

Explanatory notes

… ethnographic or numismatic interest (heading 97.05). (D) Antiques of an age exceeding 100 years (heading … Articles of a kind described in headings 97.01 to 97.05 remain classified in those headings even if they are of …

Section XIII > Chapter 69 > Heading 6913

Explanatory notes

… friezes and similar architectural ornaments ( heading 69.05 ). (b)   Goods having more than mere minor fittings of … and lighting fittings and parts thereof, of heading 94.05 . (g)   Toys, games and sports requisites ( Chapter 95 …

Section XII > Chapter 65 > Heading 6501

Explanatory notes

… from the crown at approximately a right angle (see heading 65.05). Certain of these unblocked hat bodies, hoods, etc., of … been subjected to a blocking process and fall in heading 65.05 .)         Classification in this heading is not affected …

Section IV > Chapter 16 > Heading 1604

Explanatory notes

… before or during smoking remains classified in heading 03.05 provided it has not been prepared in any other way. … by other processes not provided for in headings 03.02 to 03.05, e.g., fish fillets merely covered with batter or bread …

Section XI > Chapter 59 > Heading 5906

Explanatory notes

… medical, surgical, dental or veterinary purposes ( heading 30.05 ). (b)   Rubberised fabrics of the kind described in … not more than 50 % by weight of textile material ( heading 40.05 or 40.08 ). (c)   Plates, sheets or strip of cellular …

Section XVI > Chapter 84 > Heading 8463

Explanatory notes

… types can be distinguished from the hand tools of heading 82.05 and from the tools for working in the hand of heading … The heading also excludes  : (a)   Hand tools ( heading 82.05 ). (b)   Banding machines for banding bales, machines for …

Section XI > Chapter 50 > Heading 5003

Explanatory notes

… these should not be confused with the yarns of heading 50.05 . (E)  Noil silk . Noil silk is the residue removed … The heading does not cover  : (a)   Wadding ( heading 30.05 or 56.01 ). (b)   Textile flock and dust and mill …

Section XVIII > Chapter 90 > Heading 9023

Explanatory notes

… ( Chapter 49 ). (b)   Ground flying trainers, of heading 88.05 . (c)   Articles designed for both recreational and … of heading 96.18 . (e)   Collectors’ pieces of heading 97.05 . (f)    Antiques (e.g., relief plans and globes) of an …

Section XIII > Chapter 70 > Heading 7015

Explanatory notes

… this type of glass falls in heading 70.03, 70.04, 70.05 or 70.06 , as appropriate. The heading does not cover  : (a)   Flat glass for the same uses ( headings 70.05, 70.06 and 70.07 in particular). (b)   Optical elements …