Harmonized System

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Section VI > Chapter 28 > Heading 2810

Explanatory notes

… on volatile metal fluorides. The heading also includes all other oxides of boron. (B) BORIC ACIDS Boric acid (orthoboric acid) (H 3 BO 3 ) is obtained either by acid decomposition of natural borates, or by … treatment of crude boric acid. It exists in the form of powder or small scales, micaceous flakes or vitrified lumps, …

Section I > Chapter 4 > Heading 0409

Explanatory notes

… 04.09 ‑ Natural honey. This heading covers honey produced by bees ( Apis mellifera ) or by other insects, centrifuged, or in the comb or containing …

Section II > Chapter 8 > Heading 0808

Explanatory notes

… ‑ Quinces Apples and pears are classified in this heading whether they are suitable for dessert, for making beverages (e.g., cider or perry) or for industrial purposes …

Section II > Chapter 10 > Heading 1002

Explanatory notes

… 10.02 ‑ Rye (+). 1002.10 - Seed 1002.90 - Other Rye has a rather elongated grain, greenish‑grey or light grey in … Its flour is grey. Rye bearing the fungoid growth known as ergot is excluded ( heading 12.11 ). ° °   ° Subheading …

Section II > Chapter 7 > Heading 0701

Explanatory notes

… ‑ Potatoes, fresh or chilled (+). 0701.10 ‑ Seed 0701.90 ‑ Other This heading covers fresh or chilled potatoes of all kinds ( other than …

Section XI > Chapter 62 > Heading 6216

Explanatory notes

… 62.16 ‑ Gloves, mittens and mitts. This heading covers gloves, mittens and mitts, of textile fabrics (including lace) other than knitted or crocheted fabric. The provisions of … also covers gloves used for protection in industry, etc. However, the heading excludes  : (a)   Loofah friction …

Section I > Chapter 1 > Heading 0101

Explanatory notes

… Horses : 0101.21 - - Pure-bred breeding animals 0101.29 - - Other 0101.30 - Asses 0101.90 - Other This heading covers horses (mares, stallions, geldings, foals and ponies), asses, mules and hinnies, whether domestic or wild. Mules are the hybrid of f spring …

Section XI > Chapter 53 > Heading 5306

Explanatory notes

… ‑ Single 5306.20 ‑ Multiple (folded) or cabled This heading covers the single yarns obtained by spinning the rovings of … by various combinations of such single yarns. They are, however, excluded if within the definition of twine, … etc. ( heading 56.07 ) (see Part (I) (B) (2) of the General Explanatory Note to Section XI). Yarn remains in …

Section IV > Chapter 24 > Heading 2401

Explanatory notes

… stemmed/stripped 2401.30 ‑ Tobacco refuse This heading covers : (1)   Unmanufactured tobacco in the form of whole plants or leaves in the natural state or as cured or fermented leaves, whole or stemmed/stripped, trimmed or … with a liquid of appropriate composition mainly in order to prevent mould and drying and also to preserve the …

Section XVIII > Chapter 91 > Heading 9104

Explanatory notes

… for vehicles, aircraft, spacecraft or vessels. This heading covers all clocks, complete with case and movement, … constructed for mounting in the instrument panels, steering wheels, rear‑view mirrors, etc., of vehicles (motor … hand, a minute recording hand and a running‑time recorder. The heading excludes the following when presented …