Harmonized System

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Section XV > Chapter 83 > Heading 8302

Explanatory notes

… Note 2.         To fall in this heading, castors must have mountings of base metal, but the wheels may be of any … (except precious metal).         In the case of castors having pneumatic tyres, the diameter of the castor must be … racks, brush racks, key racks.           Coat racks, etc., having the character of furniture, such as coat racks …

Section XVI > Chapter 84 > Heading 8407

Explanatory notes

… rotary internal combustion piston engines (Wankel engines having a trilobal disc type “piston”), other than those of … such engines for motor vehicles. These engines generally have the following elements : cylinder, piston, … classified in heading 84.05 . * *    * These engines may have one or several cylinders. In the latter case the …

Section I > Chapter 3 > Heading 0305

Section XVII > Chapter 87 > Heading 8705

Explanatory notes

… or not fitted with heating equipment, for spreading tar or gravel, for agricultural use, etc. (7)   Crane lorries …

Section XVI > Chapter 85 > Heading 8528

Section XVI > Chapter 84 > Heading 8411

Explanatory notes

… their power output for short periods. These appliances have their own fuel supply and utilise the excess oxygen in … Such engines are similar to turbo-jets, but have a further turbine downstream of the compressor turbine, … turbine shaft. Thus most of the hot pressurised gas leaving the compressor turbine is converted into shaft power …

Section VI > Chapter 34 > Heading 3401

Explanatory notes

… soaps and deodorant soaps, as well as glycerin soaps, shaving soaps, medicated soaps and certain disinfectant or … treating white soap with alcohol, glycerol or sugar. (c)  Shaving soaps (shaving creams fall in heading 33.07 ). (d) …

Section XVI > Chapter 84 > Heading 8453

Explanatory notes

… or leather (e.g., for making leather footwear, gloves or travel goods). But the heading excludes sewing machines ( … leather (e.g., for shoe soles or machinery belting). (7)   Shaving or splitting machines which, by means of knives, … other articles of apparel, saddlery, book‑covers, handbags, travel goods). The group includes, inter alia  : (A)  …

Section II > Chapter 10 > Heading 1004

Explanatory notes

… their husks as well as those which in their natural state have no husk or hull, provided they have not undergone any process other than threshing or … The heading also covers oats from which the glume tips may have been removed during normal processing or handling …

Section XI > Chapter 62 > Heading 6205

Explanatory notes

… and leisure shirts. The heading does not cover garments having the character of wind‑cheaters, wind‑jackets, etc., of heading 62.01 , which generally have a tightening at the bottom, or of jackets of heading 62.03 , which generally have pockets below the waist. Sleeveless garments are also …