Harmonized System

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Section X > Chapter 48 > Heading 4811

Explanatory notes

… paperboard coated, impregnated or covered with plastics (excluding adhesives) : 4811.51 - - Bleached, weighing more … (for example, 48.23 ). Subject to these conditions and the exceptions mentioned in the heading and those referred to at …

Section XIV > Chapter 71 > Heading 7103

Explanatory notes

… apply, mutatis mutandis , to this heading. But the heading excludes stones of the following kinds, even if unmounted … quartz for high frequency apparatus, etc.). The heading excludes stones converted into articles, for example, cut … suitable for use in jewellery, etc. This heading also excludes  : (a)   Certain stones which, although belonging …

Section XX > Chapter 95 > Heading 9504

Explanatory notes

… chalks, ball or slide type markers). But the heading excludes mechanical counters (roller‑type and the like) ( … of Note 3 to this Chapter.           However, the heading excludes  : (a)   Optional peripherals (keyboards, mouses, … playing cloths (e.g., for roulette). The heading also excludes  : (a)   Lottery tickets, “scratch cards” , raffle …

Section X > Chapter 49 > Heading 4907

Explanatory notes

… the appropriate authority, they have a fiduciary value in excess of the intrinsic value. These products comprise : …

Section X > Chapter 49 > Heading 4911

Explanatory notes

… whether or not containing advertising material, are however excluded ( headings 49.01 or 49.02 , as appropriate). (2)   … Such screens simply printed with dots, lines or squares are excluded ( Chapter 39 ). (9)   Maximum cards and illustrated … tickets. The following articles, in particular, are also excluded from this heading : (a)   Photographic negatives or …

Section XVI > Chapter 84 > Heading 8466

Explanatory notes

… 8466.94 ‑ ‑ For machines of heading 84.62 or 84.63 With the exception of the tools of Chapter 82 and subject to the …

Section II > Chapter 14 > Heading 1401

Explanatory notes

… material in horticulture. Fabrics of unspun raffia are excluded ( heading 46.01 ). The heading includes other … Apart from cereal straws, which in the unprepared state are excluded ( heading 12.13 ), vegetable plaiting materials …

Section VI > Chapter 29 > Heading 2937

Section XVI > Chapter 85 > Heading 8540

Explanatory notes

… klystrons, travelling wave tubes, carcinotrons), excluding grid-controlled tubes : 8540.71 - - Magnetrons … and photo‑cathode valves and tubes, in which the cathode is excited by the action of light. According to the number of …

Section II > Chapter 13 > Heading 1301

Explanatory notes

… air (known as “Japan lacquer”, “Chinese lacquer”, etc.), is excluded ( heading 13.02 ). (II)   Natural gums, resins, … purified, bleached, crushed or powdered. They are, however, excluded from this heading when they have been subjected to …