Harmonized System

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Section X > Chapter 48 > Heading 4806

Explanatory notes

… etc., during the surface finishing. Such treatment does not affect their classification. Greaseproof paper can be … or waterproof by coating, impregnation or similar processes after manufacture of the paper ( headings 48.09 or 48.11 ). …

Section XV > Chapter 73 > Heading 7323

Section IV > Chapter 22 > Heading 2208

Explanatory notes

… juice, sugar-cane syrup, sugar-cane molasses), e.g., rum, tafia, cachaça. (4)   Spirituous beverages known as gin or … of spirit with products such as egg yolk or cream. (8)   Ratafias.  These are kinds of liqueurs obtained from fruit … contain a small quantity of added aromatic substances (ratafias of cherries, of black currants, of raspberries, of …

Section XI > Chapter 53 > Heading 5305

Explanatory notes

… (or Manila hemp) fibres are obtained from the sheathing leaf stalks of a certain type of banana tree (the Musa … East. The stalks are cut at ground level. Then, sometimes after preliminary drying, they are decorticated either by … ( heading 14.04 ). Yucca . Bleaching or dyeing does not affect classification of the products in this heading. …

Section XVI > Chapter 84 > Heading 8464

Section XVI > Chapter 84 > Heading 8467

Explanatory notes

… piston engine or a separate electric motor with a flexible shaft; the tool holder is classified in heading 84.66 , the motor with its flexible shaft in heading 84.07 or  85.01 , as the case may be, and … Portable brush-cutters with a self-contained motor, a drive shaft (rigid or flexible) and a tool holder, presented …

Section XV > Chapter 82 > Heading 8207

Explanatory notes

… in the main to hand tools ready for use as they stand or after affixing handles, this heading covers an important … etc., which retain their identity and function even after the application of the abrasive, i.e., tools which …

Section I > Chapter 3 > Heading 0305

Explanatory notes

… ), swordfish ( Xiphias gladius ), Kawakawa ( Euthynnus affinis ), bonitos ( Sarda spp .), marlins, sailfishes, … sugar may be used in the preparation of salted fish without affecting the classification of the fish in this heading. …

Section X > Chapter 48 > Heading 4814

Explanatory notes

… undecorated. Undecorated ingrain paper is usually painted after being hung on the wall. (3) Coated or covered on the … wall coverings consisting solely of a sheet of plastics affixed to a protective layer of paper which is removed at … wall coverings consisting solely of a sheet of plastics affixed to a protective layer of paper which is removed at …

Section I > Chapter 3 > Heading 0304

Explanatory notes

… belly.        The classification of these products is not affected by the possible presence of the skin, sometimes … subsequent slicing. Classification is similarly unaffected by the presence of pin bones or other minor bones … the case of fish fillets, classification of fish meat is unaffected by the presence of minor bones which may not have …