Harmonized System

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Section IV > Chapter 22 > Heading 2201

Explanatory notes

… in the heading, whether or not clarified or purified, except that distilled or conductivity water and water of … purity are classified in heading 28.53 .        The heading excludes sweetened or flavoured water ( heading 22.02 ). … to produce waters of the same properties.      The heading excludes sweetened or flavoured (orange, lemon, etc.) …

Section XVI > Chapter 84 > Heading 8438

Explanatory notes

… It should, however, be noted that in practice the heading excludes many machines used for these purposes, e.g., : … quantities of cake batter into cake shapes. The heading excludes  : (a)   Bakery ovens ( heading 84.17 or 85.14 ). … macaroni, vermicelli, etc., in hanks, etc. The heading excludes  : (a)   Macaroni pre‑drying or drying machines ( …

Section XVII

Section XII > Chapter 66 > Heading 6602

Explanatory notes

… seat-sticks, whips, riding-crops and the like. With the exception of the goods mentioned in the exclusions below, this heading covers walking-sticks, canes, … which have been turned, bent or otherwise worked; but it excludes cane or wood suitable for the manufacture of …

Section XVI > Chapter 84 > Heading 8434

Explanatory notes

… processing milk depend essentially on the principle of heat exchange and are therefore excluded ( heading 84.19 ), e.g., apparatus for … DAIRY PRODUCTS It should be noted that cream separators are excluded ( heading 84.21 ).  The heading does, however, …

Section XVI > Chapter 84 > Heading 8414

Explanatory notes

… fans, with a self-contained electric motor of an output not exceeding 125 W 8414.59 - - Other 8414.60 - Hoods having a maximum horizontal side not exceeding 120 cm 8414.70 - Gas-tight biological safety … are sometimes made of glass, in which case they are excluded ( Chapter 70 ). Air and vacuum pumps serve many …

Section II > Chapter 12 > Heading 1211

Explanatory notes

… suitable for those purposes. On the other hand, the heading excludes seeds and fruits of a kind used for the extraction … described in other headings of the Nomenclature are excluded from this heading, even if they are suitable for … remain classified in this heading. However, the heading excludes such products consisting of plants or parts of …

Section XVI > Chapter 85 > Heading 8502

Explanatory notes

… or semi‑diesel engines) : 8502.11 ‑ ‑ Of an output not exceeding 75 kVA 8502.12 ‑ - Of an output exceeding 75 kVA but not exceeding 375 kVA 8502.13 ‑ ‑ Of an … welding heads or welding appliances. However, they are excluded ( heading 85.15 ) when presented together with …