Harmonized System

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Section I

Explanatory notes

… Section I LIVE ANIMALS; ANIMAL PRODUCTS Notes. 1.- Any reference in this Section to a particular genus or species of an animal, except where the context otherwise requires, includes a reference to the young of that genus or …

Legal note

… Notes. 1.- Any reference in this Section to a particular genus or species of an animal, except where the context otherwise requires, includes a reference to the young of that genus or …

Section VI > Chapter 31 > Heading 3101

Explanatory notes

… than bone superphosphates of heading 31.03 ). However, these products fall in heading 31.05 when put up in the forms or packages described in that heading. The heading includes, inter alia  : (1)   Guano, which is an …

Section XV > Chapter 73 > Heading 7324

Explanatory notes

… of iron or steel. 7324.10 ‑ Sinks and wash basins, of stainless steel               ‑ Baths : 7324.21 ‑ ‑ Of cast … ‑ ‑ Other 7324.90 ‑ Other, including parts This heading comprises a wide range of iron or steel articles, not more specifically covered by other headings of …

Section XIX > Chapter 93 > Heading 9304

Explanatory notes

… of headings 93.01 to 93.03 and arms of heading 93.07 . It includes the following : (1)   Truncheons, life‑preservers, weighted canes and the like for police, etc., and loaded …

Section XV > Chapter 73 > Heading 7313

Explanatory notes

… of iron or steel. This heading covers the following types of fencing or enclosure hoop and wire (wire as defined … Note 2) : (1)   Barbed wire consisting of iron or steel wires twisted together rather loosely, with barbs or sometimes small sharp pieces of strip metal at frequent …

Section III > Chapter 15 > Heading 1507

Explanatory notes

… the soya bean ( Glycine max ), using hydraulic or expeller presses, or solvents. It is a pale yellow, fixed drying oil used for both food and industrial purposes, e.g., in margarine and salad dressings, in the manufacture of soap, paints, varnishes, …

Section XIV > Chapter 71 > Heading 7108

Explanatory notes

… Note), or of gold plated with platinum. The heading does not , however, cover gold clad with precious metal. * … even at high temperature, and has remarkable chemical resistance to most reagents, including acids (aqua regia, … however, attacks it). It is, after silver and copper, the best conductor of heat and electricity. It is the most …

Section XVIII > Chapter 92 > Heading 9202

Explanatory notes

… (A)  Instruments played with a bow         The chief examples of such instruments are violins, viols and violas … ordinary violins), violoncellos and bass‑viols and double basses . (B)   Other string musical instruments         This group includes : (1) Plucked string instruments , in which sound …

Section XI > Chapter 61 > Heading 6112

Explanatory notes

… suits : 6112.11 ‑ ‑ Of cotton 6112.12 ‑ ‑ Of synthetic fibres 6112.19 ‑ ‑ Of other textile materials 6112.20 ‑ Ski … fibres 6112.49 ‑ ‑ Of other textile materials This heading includes : (A)  Track suits, i.e., knitted articles consisting of two pieces, not lined but sometimes …

Section I > Chapter 4 > Heading 0405

Explanatory notes

… covers natural butter, whey butter and recombined butter (fresh, salted or rancid, including canned butter). Butter … sodium chloride, food colours, neutralising salts and cultures of harmless lactic-acid-producing bacteria. (See Note 3 (a) to …