Harmonized System

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Section XV > Chapter 76 > Heading 7602

Explanatory notes

… or de‑carburising agent in metallurgy. The heading does not cover  : (a)   Slag, dross, etc., from the … or steel containing recoverable aluminium in the form of silicates ( heading 26.18 or 26.19 ). (b)   Slag, ash and residues from the manufacture of aluminium ( heading 26.20 …

Section IV > Chapter 18 > Heading 1803

Explanatory notes

… and germs) between heated grindstones or disc crushers; the resulting product is solidified in tablets, lumps or blocks. … the manufacture of cocoa powder or chocolate, or in some cases for the manufacture of theobromine. The heading excludes cocoa paste containing added sugar or other …

Section IV > Chapter 18 > Heading 1805

Explanatory notes

… added sugar or other sweetening matter. The heading includes, inter alia , cocoa powder obtained after treating the nibs, paste or powder with alkaline substances (carbonate of sodium or potassium, etc.) to … sweetening matter and cocoa powder to which milk powder or peptones have been added fall in heading 18.06 . However, …

Section IX > Chapter 44 > Heading 4402

Explanatory notes

… in this heading whether in the form of blocks, sticks or in granules or powder, or agglomerated with tar or other substances in briquettes, tablets, balls, etc. Wood charcoal, unlike …

Section XI > Chapter 50 > Heading 5006

Explanatory notes

… sale, i.e., in the forms and subject to the conditions described in Part (I) (B) (3) of the General Explanatory … when they are ready to spin their cocoons. Silk‑worm gut is less flexible and glossier than horsehair, and rarely exceeds 50 cm in length. The heading does not cover  : (a)   Sterile silk‑worm gut ( heading …

Section I > Chapter 3 > Heading 0301

Explanatory notes

… Live fish (+).               ‑ Ornamental fish 0301.11 - - Freshwater 0301.19 - - Other               ‑ Other live … Explanatory Note. Subheadings 0301.11 and 0301.19 The expression “ornamental fish” means live fish which, because of their colours or shapes, are normally used for ornamental purposes, in …

Section IV > Chapter 18 > Heading 1801

Explanatory notes

… which break up the beans and detach the germs; subsequent processes separate the shells, husks and germs from the broken pieces of kernels (cocoa nibs). The heading covers raw or … their shells, husks, skins or germs) or broken. The heading does not include : (a)   Shells, husks, skins and other …

Section XI > Chapter 52 > Heading 5208

Explanatory notes

… household linen, bedspreads, curtains, other furnishing articles, etc. The heading does not include  : (a)   Bandages, medicated or put up for retail sale ( heading …

Section I > Chapter 1 > Heading 0104

Explanatory notes

… goats. 0104.10 - Sheep 0104.20 - Goats This heading covers domestic or wild sheep (rams, ewes, and lambs) and domestic or wild goats and kids. …

Section II > Chapter 9 > Heading 0903

Explanatory notes

… 09.03 ‑ Maté. Maté consists of the dried leaves of certain shrubs of the holly family which grow in South America. It is sometimes known as “Paraguay tea” or “Jesuits’ tea”.  Maté is used for the preparation by infusion …