Harmonized System

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Section IV > Chapter 24 > Heading 2403

Explanatory notes

… tobacco refuse or dust, whether or not on a backing (e.g., sheet of cellulose from tobacco stems), generally put … flavoured with fruit, glycerol, aromatic oils and extracts (e.g., "Meassel" or "Massel"). It also covers products not containing molasses or sugar (e.g., "Tumbak" or "Ajami"). However, the subheading excludes …

Section II > Chapter 11 > Heading 1103

Explanatory notes

… to passage through a sieve laid down in Chapter Note 3. As regards the distinction to be made between the flours of … or the like. Semolina is also used directly as a foodstuff (e.g., in making semolina puddings). This heading also includes meal (e.g., of maize (corn)) pregelatinised by heat treatment, used, for instance, as an …

Section I > Chapter 1 > Heading 0102

Explanatory notes

… or not domestic and irrespective of their intended use (e.g., stock, raising, fattening, breeding, slaughter). These include, inter alia  : (1)   Cattle  :        This category covers bovine animals of the genus Bos , which is … animals” covers only those breeding animals which are regarded as “pure‑bred” by the competent national …

Section XX > Chapter 96 > Heading 9612

Explanatory notes

… have been inked or otherwise prepared to give impressions (e.g., impregnation of textile ribbons, or coating of plastics … to produce duplicate copies in accounting machines, cash registers, etc. This strip, which is usually much wider than …

Section XV > Chapter 81 > Heading 8112

Explanatory notes

… 26.17 except when it is in the form of a precious stone (e.g., emerald) ( Chapter 71 ). The main commercial methods … for example with steel (spring‑steel, etc.); with copper (e.g., the alloy known as beryllium copper, used for the … preparation of stainless steel. Most alloys of the metal (e.g., with nickel or cobalt) are, however, excluded from …

Section II > Chapter 12 > Heading 1209

Explanatory notes

… for their flowers               ‑ Other : 1209.91 ‑ ‑ Vegetable seeds 1209.99 ‑ ‑ Other This heading covers all … excludes  : (a)   Mushroom spawn ( heading 06.02 ). (b)   Leguminous vegetables and sweet corn ( Chapter 7 ). (c)   …

Section III > Chapter 15 > Heading 1506

Explanatory notes

… yellowish product used in pharmacy and in perfumery. (5)    Egg‑yolk oil extracted from hard‑boiled egg‑yolks by … clear, golden‑yellow or reddish oil, with a smell of boiled eggs. (6)   Turtle‑egg oil . Pale yellow and odourless; used …

Section XX > Chapter 96 > Heading 9609

Explanatory notes

… covering or simply covered with a protective band of paper (e.g., chalks, drawing charcoals, pencil leads, certain … , with leads encased in a sheath. (7)   Pencil leads (e.g., black leads, composed of a mixture of graphite and … the crude state ( heading 25.09 ). (b)   Medicinal pencils (e.g., anti‑migraine) ( heading 30.04 ). (c)   Pencils for …

Section VI > Chapter 33 > Heading 3304

Explanatory notes

… sufficiently high levels of active ingredients to be regarded as having a primary therapeutic or prophylactic effect against acne; toilet vinegars which are mixtures of vinegars or acetic acid and … preparations used to treat certain skin complaints, e.g., creams for the treatment of eczema ( heading 30.03 or  …

Section XV > Chapter 83 > Heading 8307

Explanatory notes

… tubing, etc. (2)   Corrugated flexible tubing obtained, e.g., by deformation of a smooth‑surfaced pipe. This tubing … covers flexible tubing composed of tightly spiralled wire (e.g., as used as sheathing for “Bowden” cables or cycle … similar products which are not used as tubes or pipes (e.g., extending curtain wire) (generally heading 73.26 ). …