Harmonized System

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Section I > Chapter 5 > Heading 0510

Explanatory notes

… brown, reddish or yellowish, with a bitter flavour and a pungent smell. It is secreted by beavers and is usually … reason of their nature or of the manner in which they are put up, for human consumption (pancreas, testes, ovaries, … or frozen, or otherwise provisionally preserved for the purposes of transport or storage (e.g., in glycerol, acetone …

Section XI > Chapter 58 > Heading 5808

Explanatory notes

… fitted with hooks, clasps, eyelets, rings and the like of purely accessory nature, provided their character as piece … articles, for manufacturing dressing gown girdles, curtain pulls, etc. This group excludes metal wire covered with … furnishings or articles of apparel.           Picot or purl edged ribbons and rat tooth ribbons are excluded ( …

Section XVI > Chapter 84 > Heading 8415

Explanatory notes

… for reversal of the cooling/heat cycle (reversible heat pumps) 8415.82 - - Other, incorporating a refrigerating unit … spaces. The machines may also comprise elements for the purification of air. They are used for air conditioning offices, homes, public halls, ships, motor vehicles, etc., and also in …

Section XIII > Chapter 69 > Heading 6913

Explanatory notes

… (2) Crucifixes and other church or religious ornaments. (3) Purely ornamental table-bowls, vases, pots, jardinières. … domestic utensils are designed essentially to serve useful purposes, and any decoration is usually secondary so as not …

Section IX > Chapter 44 > Heading 4401

Explanatory notes

… parti cles (thin and flexible) used for producing cellulose pulp by mechanical means, by chemical means or by combining … similar products obtained, for example, from bamboo. Pulpwood presented in the round or quarter‑split is excluded … as timber. These materials are used in particular for pulping (manufacture of paper) and in the manufacture of …

Section XI > Chapter 51 > Heading 5102

Explanatory notes

… (cashmere) or similar goats or Angora rabbit is generally spun like wool into yarns; it is also used for wig‑making … woven fabrics, felts or carpets, or for padding or stuffing purposes. Animal hairs are obtained by gathering during the … ° Subheading Explanatory Note. Subheading 5102.11 For the purposes of subheading 5102.11, the expression "of Kashmir …

Section VI > Chapter 36 > Heading 3606

Explanatory notes

… mechanical lighters (lighter flints), and whether or not put up in small containers for retail sale. (II) ARTICLES OF … (meta fuel) and hexamethylenetetramine (hexamine) put up as tablets, sticks or in similar forms for use as fuels. When put up in other forms (e.g., powder or crystals) these …

Section XI > Chapter 59 > Heading 5906

Explanatory notes

… impregnated or coated with pharmaceutical substances or put up in forms or packings for retail sale for medical, surgical, dental or veterinary purposes ( heading 30.05 ). (b)   Rubberised fabrics of the … where the textile fabric is present merely for reinforcing purposes ( heading 40.08 ). As regards criteria for …

Section III > Chapter 15 > Heading 1522

Explanatory notes

… dregs . Oily or mucilaginous residues resulting from the purification of oils. They are used in the manufacture of … These look like stearin residues and are used for the same purposes . (5) Glycerol pitch . Residue resulting from the … ( heading  23.01 ).           (b)   Oil‑cakes, residual pulp and other residues ( except dregs ) resulting from the …

Section VI > Chapter 28 > Heading 2835

Explanatory notes

… phosphate (diammonium phosphate), whether or not pure, and intermixtures thereof, are excluded from this … in water, which under the action of heat lose water (pulverised phosphate) to become pyrophosphate and, finally, … (diammonium phosphate), whether or not pure ( heading 31.05 ). (d)   Precious and semi‑precious …