Harmonized System

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Section XVII > Chapter 89

Explanatory notes

… falling in other Chapters of Section XVII, this Chapter excludes all separately presented parts ( other than hulls) … ships or boats ( heading 84.79 ). The following are also excluded from this Chapter : (a)   Model vessels used for …

Section XVI > Chapter 84 > Heading 8412

Section XVI > Chapter 84 > Heading 8474

Section XV > Chapter 73 > Heading 7321

Explanatory notes

… the appliances in question must not operate at a level in excess of household requirements. This heading includes : … boilers for central heating. On the other hand the heading excludes appliances also using electricity for heating … guard rails, towel rails and plate racks). The heading also excludes  : (a)   Central heating radiators, air heaters or …

Section XVI > Chapter 85 > Heading 8546

Explanatory notes

… electrically from each other, from earth, etc. The heading excludes insulating fittings (other than insulators) for … shields or other devices to form lightning arresters are excluded ( heading 85.35 ). Insulators are used on outdoor … insulators, sleeves, pipes and tubular bends). The heading excludes insulated electrical conduit tubing and joints …

Section III > Chapter 15 > Heading 1517

Explanatory notes

… their fractions of heading 15.16 (+) . 1517.10 - Margarine, excluding liquid margarine 1517.90 - Other This heading …

Section XIV > Chapter 71 > Heading 7116

Explanatory notes

… This heading covers all articles ( other than those excluded by Notes 2 (B) and 3 to this Chapter), wholly of … precious metals or metals clad with precious metal ( except as minor constituents) (see Note 2 (B) to this … an article ready for use as jewellery. But the heading excludes ungraded or graded pearls and ungraded stones …

Section XIII > Chapter 68 > Heading 6812

Explanatory notes

… simply graded according to length, beaten or cleaned are excluded ( heading 25.24 ). The heading also includes … milled or otherwise worked. In addition to the articles excluded by the General Explanatory Note, the heading also …

Section VI > Chapter 28 > Heading 2840

Explanatory notes

… ‑ Peroxoborates (perborates) (A) BORATES Subject to the exclusions mentioned in the introduction to this … 25.28 ). (B) PEROXOBORATES (PERBORATES) Subject to the exclusions mentioned in the introduction to this …

Section VI > Chapter 28 > Heading 2849

Explanatory notes

… Also used for the manufacture of silicon. The heading excludes silicon carbide in the form of powder or grain on a … Mechanical mixtures are however excluded . The heading also excludes  : (a)   Binary compounds of carbon with the …