Harmonized System

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Section I > Chapter 4 > Heading 0402

Explanatory notes

… milk in its normal physical state. The heading does not cover  : (a)   Curdled, fermented or acidified milk … Subheadings 0402.10, 0402.21 and 0402.29 These subheadings do not cover concentrated milk or cream in the form of paste …

Section X > Chapter 48 > Heading 4801

Explanatory notes

… pulp (CRMP) and thermo chemi-mechanical pulp (TCMP), but do not include semi-chemical pulps generally known as … and 47.05. The expression “wood fibres” in this definition does not cover bamboo fibres. The newsprint of this heading …

Section XV > Chapter 74 > Heading 7409

Explanatory notes

… coated, embossed or rounded at the edges) provided they do not thereby assume the character of articles or of … of 0.15 mm includes coatings of varnish, etc. The heading does not include : (a)   Foil of a thickness not exceeding …

Section VI > Chapter 28 > Heading 2810

Explanatory notes

… edges, ash‑grey or bluish (crystallised acid). It is odourless, greasy to the touch. Its uses include : as an … acid (HBO 2 ) n is also classified here. The heading does not include : (a)   Tetrafluoroboric acid (fluoroboric …

Section III > Chapter 15 > Heading 1511

Explanatory notes

… Africa but is also grown in Central America, Malaysia and Indonesia; other examples are Elaeis melanococca (also known … fat, and in the manufacture of margarine. This heading does not cover palm kernel oil or babassu oil ( heading …

Section V > Chapter 27 > Heading 2706

Explanatory notes

… by high temperature distillation of coal, which consist predominantly of aromatic constituents such as benzene, … materials and for surfacing roads, etc. The heading does not cover tars extracted from non‑mineral sources, …

Section XI > Chapter 55 > Heading 5505

Explanatory notes

… or tangled yarns collected as waste during the spinning, doubling, reeling, weaving, knitting, etc., operations. … combed or otherwise processed for spinning. The heading does not include  : (a)   Wadding ( heading 30.05 or 56.01 …

Section XI > Chapter 61 > Heading 6105

Explanatory notes

… shirts, sports shirts and leisure shirts. This heading does not cover sleeveless garments nor does it cover garments with pockets below the waist, with a …

Section XVI > Chapter 84 > Heading 8451 > 8451.30

Classification opinions

… (Note 4 to Section XVI) and 6. See also Opinion 8451.90/1. Adoption : 2009 … 2. Electric steam iron and semi-automatic … level control, external water level control, safety valve, double thermostat and thermofuse, steam pressure manometer, … tank. Application of GIRs 1 (Note 4 to Section XVI) and 6. Adoption : 2018 …

Section XXI > Chapter 97 > Heading 9706

Explanatory notes

… candelabra, plate, etc.). (7)   Leaded or stained glass windows. (8)   Chandeliers and lamps. (9)   Ironmongers’ and … leather or fabrics, mounted on modern wood. The heading does not cover , irrespective of their age, pearls, natural …