Harmonized System

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Section X > Chapter 49 > Heading 4901

Explanatory notes

… (but not trade catalogues); liturgical books such as prayer books and hymn books ( other than music hymn books of … drawing or colouring books of heading 49.03 ). Such books may be bound (in paper or with soft or stiff covers) in one or more volumes, or may be in the form of printed sheets comprising the whole or …

Section XV > Chapter 72 > Heading 7207

Explanatory notes

… accurate and the surfaces are often convex or concave and may retain marks caused during the manufacturing processes … in cross‑section and are larger than billets ; the latter may be either square or rectangular. Both are used for … products for the manufacture of seamless steel tubes. They may be distinguished from bars and rods not only by the …

Section XVI > Chapter 84 > Heading 8429

Explanatory notes

… ‑ Bulldozers and angledozers : 8429.11 ‑ ‑ Track laying 8429.19 ‑ ‑ Other 8429.20 ‑ Graders and levellers … . These consist of a propelling base, often track‑laying, with a large blade mounted in front, and forming an … incorporate a sharp cutting edge designed to slice off a layer of top soil which is then passed into the scraper body …

Section XII > Chapter 64 > Heading 6401

Explanatory notes

… Chapter 40), plastics or textile material with an external layer of rubber or plastics being visible to the naked eye … of another of the specified materials (e.g., the soles may be of rubber and the uppers of woven fabric with an external layer of plastics being visible to the naked eye; for the …

Section XV > Chapter 79

Explanatory notes

… of the metal is collected as “spelter”. This impure zinc may be used directly for galvanising, or may be refined by various methods.        Some impure metal … galvanising, electro‑deposition, sherardising, painting or spraying). * *    * Zinc is also used in the manufacture of …

Section II > Chapter 14 > Heading 1401

Explanatory notes

… joining or plaiting, of articles such as mats and matting, trays, basket‑ware of all kinds (including baskets for … (e.g., chairs and tables), hats, etc. These raw materials may also be used for the manufacture of brushes, umbrella … in diameter and in colour vary from yellow to brown; they may have a dull (matt) or glossy surface. The heading …

Section IV > Chapter 19 > Heading 1904

Explanatory notes

… 3 and the General Explanatory Note to this Chapter), etc., may have been added during or after their manufacture. … into flakes and roasting in a rotary oven. The same process may be applied to wheat or other cereal grains.        … which makes the grains swell, these being subsequently sprayed with a flavouring consisting of a mixture of …

Section IX > Chapter 44 > Heading 4403

Explanatory notes

… removed. It also includes wood from which the waste outer layers, consisting of the most recent growths (sapwood), … have been removed for economy in transport or to prevent decay. The principal products classified here, when of the … here. Timber is prepared in these forms for sawmills or may be used as such, e.g., as roofing timber. Certain kinds …

Section IX > Chapter 44 > Heading 4411

Explanatory notes

… Additional resins or other organic bonding substances may be used to agglomerate the fibres. Impregnating or other agents may also be added during or after manufacture of the board … rot, insect attack, fire or the spread of flame. Fibreboard may consist of a single sheet or of several sheets bonded …

Section I > Chapter 5 > Heading 0511

Explanatory notes

… ).        Cochineal and kermes are presented dried and may be whole or powdered. (5)   Inedible fish eggs, roes and … bleached, dyed, curled or otherwise prepared.  The goods may be in bulk, in bunches or may be put up in skeins, etc.        This heading also …