Harmonized System

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Section XV > Chapter 73 > Heading 7317

Explanatory notes

… shank nails and tacks are made in the same way except that they are sheared obliquely. (2) Forging (by hand or machine) … one edge serrated or bevelled, for assembling wooden parts; they are classified in this heading even if presented in the … above‑mentioned goods remain in the heading whether or not they have heads of non‑ferrous metal ( other than copper or …

Section XV > Chapter 72 > Heading 7204

Explanatory notes

… These products are defined in Note 1 (g) to this Chapter. They consist of ingots or pigs normally of high alloy steel, … waste or scrap (e.g., grinding dust or fine turning chips). They are not rolled and are used as addition products in …

Section V > Chapter 27 > Heading 2712

Explanatory notes

… as “Montan pitch” are ester waxes extracted from lignite. They are hard and dark when crude, but may be white when … scale wax ) result from the de‑waxing of lubricating oils. They are less refined and have a higher oil content than … whether crude or refined, mixed together or coloured. They are used for making candles (especially paraffin wax), …

Section XI > Chapter 56 > Heading 5607

Explanatory notes

… cases classified here regardless of their weight per metre. They are usually tubular braids which are generally made of … by the nature of the yarn used than by the fact that they are tightly plaited, with a compact structure, making …

Section X > Chapter 48 > Heading 4810

Explanatory notes

… in the Explanatory Note to heading 48.05), provided they are coated with kaolin or other inorganic substances. … Paper and paperboard are classified in this heading only if they are in strips or rolls or in rectangular (including square) sheets, of any size.  If they have been cut to any other shape, they fall in later …

Section IX > Chapter 44 > Heading 4421

Explanatory notes

… uniform in size and generally have rectangular sides. They are manufactured by means of a multiple circular saw … sliced or peeled wood, to the dimensions of matches. They may also be punched in quantity out of a single block of wood. They may be impregnated with chemical substances (e.g., …

Section XI > Chapter 59 > Heading 5903

Explanatory notes

… coating or covering can be seen with the naked eye otherwise than by a resulting change in colour. Textile … coating or covering cannot be seen with the naked eye or can be seen only by reason of a resulting change in … , 58 or 60 . (2)   That the products are not rigid, i.e., they can, without fracturing, be bent manually around a …

Section XVI > Chapter 84 > Heading 8440

Explanatory notes

… paper a number of times to give a size suitable for pages. They remain here even if they can also be used for other … machines . In these the sheets are laid by hand on a conveyor‑chain, gathered in sections, headed up and then …

Section XVI > Chapter 84 > Heading 8416

Explanatory notes

… and dispense with the need for a grate and for ash removal. They include the following types : (1)   Heavy oil burners … air supply. The burners may sometimes incorporate a coal conveyor and a grinding mill. In another type, soft coal is … by hand or by power, for regulating the supply of coal and conveying it to the furnace bed. These appliances are often …

Section IV > Chapter 19 > Heading 1904

Explanatory notes

… preparations made from cereal grains (maize, wheat, rice, barley, etc.) which have been made crisp by swelling or roasting. They are mainly used, with or without milk, as breakfast … called “Müsli”) may contain dried fruit, nuts, sugar, honey, etc.  They are generally put up as breakfast foods. …