Harmonized System

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Section VIII > Chapter 41 > Heading 4114

Explanatory notes

… and washed in alkali to remove surplus oil.  The surface may then be cleaned and dressed by fluffing with pumice or other abrasives.  The leather usually treated in this way is made from the flesh split of sheep skin or lamb skin … mirror-like surface.        The applied varnish or lacquer may be pigmented or non-pigmented and may have a basis of : …

Section XX > Chapter 94 > Heading 9406

Explanatory notes

… of buildings presented unassembled, the necessary elements may be presented partially assembled (for example, walls, … (sills, insulation, etc.). The buildings of this heading may or may not be equipped. However, only built‑in equipment …

Section XVI > Chapter 84 > Heading 8481

Explanatory notes

… (e.g., gate, disc, ball, plug, needle or diaphragm). They may be operated by hand (by means of a key, wheel, press … Subheading Note 3 to this Chapter). These valves, which may be of any type (pressure-reducing type, check type, …

Section XIV > Chapter 71 > Heading 7114

Explanatory notes

… carving sets, spoons, forks; ladles; poultry or meat grips; trays, plates, soup or vegetable dishes and bowls; … combs and pocket combs - heading 71.13 ); jugs, etc. Scent sprays are excluded ( heading 96.16 ). (C)  Office or desk … requisites such as cigar or cigarette boxes, tobacco jars, ashtrays, matchbox holders, etc.; but not including articles …

Section XXI > Chapter 97 > Heading 9701

Explanatory notes

… ancient or modern), executed entirely by hand . These works may take the form of oil paintings, wax paintings, tempera … as wall coverings consisting of hand‑painted woven fabrics, holiday souvenirs, boxes and caskets, ceramic wares (plates, … e.g., of wood, paper or textile material. The backing may be plain or it may be hand‑painted or imprinted with …

Section IV > Chapter 21 > Heading 2102

Explanatory notes

… baking powders (A) YEASTS The yeasts of this heading may be in the active or inactive state. Active yeasts … ), which multiply during alcoholic fermentation. Yeasts may also be produced by partial or total prevention of … strain of yeast prepared under laboratory conditions. It may be suspended in distilled water or in gelatin or …

Section X > Chapter 48 > Heading 4811

Explanatory notes

… of paper or paperboard coated or covered with plastics, the layer of plastics does not constitute more than half the … are also classified in this heading. These products may be creased and marked to identify individual containers … or laboratory reagents ( heading 38.22 ). (f)   One layer of paper or paperboard coated or covered with a layer

Section XI > Chapter 51 > Heading 5105

Explanatory notes

… (on special carding machines) is to disentangle the fibres, lay them more or less parallel, and entirely or largely free … from any extraneous matter (mostly vegetable) which they may still contain. The fibres are then in the form of webs. … products (worsted) are required, two alternative processes may be adopted, viz., either the carded webs are combed or, …

Section XVIII > Chapter 92 > Heading 9206

Explanatory notes

… which are sounded by shaking the instrument in different ways, or by striking it with the palm of the hand, the … by rubbing them together; in some cases, one single cymbal may be sounded by striking with a soft‑headed stick. (2) … slats of graduated lengths, mounted on two supports and played by striking with sticks. (7) Metallophones , which …