Harmonized System

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Section XVIII > Chapter 90 > Heading 9027

Section IV > Chapter 22 > Heading 2207

Explanatory notes

… alcohol and other spirits, denatured, of any strength. Fermented beverages and spirituous beverages contain ethyl alcohol obtained by the fermentation of certain kinds of sugar by means of yeast or other ferments.  Undenatured ethyl alcohol of headings 22.07 or …

Section XI > Chapter 63 > Heading 6307

Explanatory notes

… dish‑cloths, dusters and similar cleaning cloths 6307.20 - Life‑jackets and life‑belts 6307.90 - Other This heading … and ground sheets of heading 63.06 ). (9)  Textile coffee‑filters, icing bags, etc. (10) Shoe‑polishing pads ( …

Section I > Chapter 2

Explanatory notes

… consumption (e.g., heads and cuts thereof (including ears), feet, tails, hearts, tongues, thick skirts, thin skirts, … other purposes (e.g., manufacture of leather). The offal referred to in paragraph (1), fresh, chilled, frozen, … case it is to be classified in heading 05.11 . The offal referred to in paragraph (2) falls in heading 05.10 when …

Section II > Chapter 12 > Heading 1211

Explanatory notes

… of plants or parts of plants (including seeds or fruits) of different species (whether or not incorporating plants or … consisting of plants or parts of plants of a single or of different species mixed with other substances, such as one … pepper ( Piper longum ) : roots and underground stems. Male fern ( Dryopteris filix‑mas ) : root. Mallow ( Malva …

Section VI > Chapter 33 > Heading 3301

Explanatory notes

… The heading also covers concretes obtained by the processes referred to in subparagraph (3) above. Concretes are solid … solutions are those of orange flowers, rose, melissa, mint, fennel, cherry-laurel, lime-blossom, witch hazel, etc. In addition to the exclusions referred to above this heading also excludes  : (a)   …

Section XVI > Chapter 85 > Heading 8543

Explanatory notes

… also includes electrical goods incorporating mechanical features provided that such features are subsidiary to the … by electrostatic or electro‑magnetic devices which are fed by high voltage or high frequency generators. … ). (7)   Synchronisers for use when several generators are feeding into a common circuit. (8)   Electrical mine …

Section XIII > Chapter 68 > Heading 6812

Explanatory notes

… fibres). They may be for any purpose (e.g., for spinning, felting, etc., or for use as filtering, insulating, packing, … layers of asbestos sheets with plastics. These products differ from those of heading 68.11 in that the separate …

Section XI > Chapter 51 > Heading 5101

Explanatory notes

… (absorb moisture from the air) and, as a rule, have marked felting properties. Wool is almost uninflammable, but chars … dead animal (shorn wool), or by pulling from the pelt after fermentation or appropriate chemical treatment (e.g., pulled … any vegetable matter still contained in the wools referred to at (B) above. The wool is immersed in a bath, …

Section XVII > Chapter 87 > Heading 8709

Explanatory notes

… internal combustion piston engine or other engine. The main features common to the vehicles of this heading which … Their construction and, as a rule, their special design features, make them unsuitable for the transport of … or other public ways. In this regard, they typically lack safety features (e.g., head and tail lamps, turn signal …