Harmonized System

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Section XVI > Chapter 85 > Heading 8514

Explanatory notes

… microwave furnaces, ovens and equipment).  The heading excludes electro‑thermic appliances of a kind used for … or ovens for annealing or tempering glass . This heading excludes electrically heated apparatus for drying, … and metal electrodes). * *    * However, the heading also excludes  : (a)   Bricks, blocks and similar refractory or …

Section XIII > Chapter 70 > Heading 7016

Explanatory notes

… akin to that of pumice-stone; it has a specific gravity not exceeding 0.5 (hence its use as a substitute for cork), and … life-buoys, ornaments, etc. In such forms, it is excluded from this heading and classified in the headings … heading 70.13, 70.17 or 70.20 ). The heading also excludes  : (a)   Glass of headings 70.04 to 70.06 . (b)   …

Section XVI > Chapter 84 > Heading 8473

Explanatory notes

… and not having an individual function. But the heading excludes covers, carrying cases and felt pads; these are classified in their appropriate headings. It also excludes articles of furniture (e.g., cupboards and tables) … in question, remain in this heading. The heading also excludes : (a)   Spools or similar supports, suitable for …

Section XVI > Chapter 85 > Heading 8533

Explanatory notes

… resistors : 8533.21 ‑ ‑ For a power handling capacity not exceeding 20 W 8533.29 ‑ ‑ Other               ‑ Wirewound … however, carbon filament lamps for lighting purposes are excluded ( heading 85.39 ). (3) Barretters consisting of … of a strain measuring instrument.           The heading excludes  :           (a) Heating resistors (heading 85.16 …

Section VIII > Chapter 41 > Heading 4114

Explanatory notes

… leather is characterised by its softness, yellow colour (except when dyed) and washable character.  It is used …        The thickness of the coating or the sheet does not exceed 0.15 mm.       This group also covers leather coated … covered with a pre-formed sheet of plastics of a thickness exceeding 0.15 mm but less than half the total thickness and …

Section XV > Chapter 72 > Heading 7204

Explanatory notes

… or for the manufacture of chemicals. But the heading excludes articles which, with or without repair or … former purposes or can be adapted for other uses; it also excludes articles which can be refashioned into other goods without first being recovered as metal. Thus, it excludes , for example, structural steelwork usable after …

Section XII > Chapter 64 > Heading 6406

Explanatory notes

… parts of footwear; these parts may be of any materials except asbestos.         Parts of footwear may vary in shape … to 64.05. (B)   The following fittings (of any material except asbestos) which may be worn inside the footwear : … parts of the above articles. * *    * The heading also excludes  : (a)   Welts in the length of leather or …

Section XVI > Chapter 84 > Heading 8476

Explanatory notes

… more specifically by other headings of the Nomenclature or excluded from the Chapter by a Chapter or Section Note).  … in the context of this heading refers to a “monetary” exchange between the purchaser and the machine in order to … machines without a device to accept payment are excluded ( heading 84.19 ). The heading covers not only …

Section III > Chapter 15 > Heading 1509

Explanatory notes

… olive oil has a free acidity expressed as oleic acid not exceeding 0.8 grams per 100 grams and can be distinguished … alterations in the oil, producing organoleptic defects not exceeding the limits specified in the Codex Alimentarius … olive oil has a free acidity expressed as oleic acid not exceeding 2.0 grams per 100 grams and can be distinguished …

Section VII > Chapter 39 > Heading 3912

Explanatory notes

… rods, tubes, sheets, plates or strip and is therefore also excluded (generally heading 39.16 , 39.17 , 39.20 or 39.21 … in the form of sheets, film, rods, tubes, etc., are excluded (generally heading 39.16 , 39.17 , 39.20 or 39.21 … film, rods or tubes, or other extruded forms, and is then excluded from this heading (generally heading 39.16 , 39.17 …