Harmonized System

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Section IV > Chapter 20 > Heading 2005

Explanatory notes

… “vegetables” in this heading is limited to the products referred to in Note 3 to this Chapter. These products ( … to that heading.) (2)   Sauerkraut , prepared by partial fermentation of shredded and salted cabbage. (3)   Sweet … intended for consumption as “chips” after deep frying for a few seconds. The heading also excludes  : (a)   Crisp …

Section I > Chapter 5

Explanatory notes

… organs, dried, whether or not powdered ( Chapter 30 ). (e) Fertilisers of animal origin ( Chapter 31 ). (f) Raw hides … skins ( except birdskins and parts of birdskins, with their feathers or down, unworked, cleaned, disinfected or treated for preservation, but not otherwise …

Section XI > Chapter 54 > Heading 5404

Explanatory notes

… or not folded along the length. (iii)  Strip, and articles referred to in (i) and (ii) above, compressed or twisted. If … width) is not uniform, classification is to be decided by reference to the average width. This heading also includes … put up for retail sale. They are used according to their different characteristics in the manufacture of brushes, …

Section VI > Chapter 32 > Heading 3214

Explanatory notes

… The products of this heading are preparations of widely differing composition which are essentially characterised by … esters, etc., are often added to increase the adhesive effect. Mastics in which wax is wholly or partly replaced by …

Section XVI > Chapter 84 > Heading 8483

Explanatory notes

… drive from the main shaft to a number of machines, or to different parts of a machine. (3)   Articulated shafts , … conical gears, helical gears, worms, rack and pinion gears, differential gears, etc., and assemblies of such gears. It … described above (gear boxes, transmission shafts, clutches, differentials, etc.), but which are designed for use solely …

Section XVIII > Chapter 90 > Heading 9029

Section XI > Chapter 51 > Heading 5102

Explanatory notes

… unsuitable for spinning and is used for the manufacture of felts, padding, stuffing, etc. (2)   Throughout the … used in the manufacture of coarse yarns or woven fabrics, felts or carpets, or for padding or stuffing purposes. … when not carded or combed, but classification here is not affected by their having been washed, bleached, dyed or …

Section XIX > Chapter 93 > Heading 9306

Explanatory notes

… bases and linings (of metal or paperboard) and wads (of felt, paper or cork, etc.). (3) Bullets and lead shot, … and buoyancy chambers for torpedoes. (7) Strikers, safety pins, levers and other parts of grenades. (8) Fins … incorporation in munitions ( headings 36.01 and 36.02 ); safety fuses, detonating fuses, percussion and detonating …

Section XVI > Chapter 84 > Heading 8463

Explanatory notes

… a kind specially designed for making wire grill or netting, differ from the ordinary textile weaving loom both as … reduce the diameter. (7)   Spinning lathes . These machines differ from those of heading 84.58 by the fact that they … construction machines (single station) and multi‑station transfer machines, for working metal ( heading 84.57 ). …

Section VII > Chapter 40 > Heading 4012

Explanatory notes

… carcass by a vulcanisable rubber strip.  Such tyres may be referred to as having undergone top-capping (replacement of … pattern by cutting.  Such supplementary recutting does not affect their classification as retreaded tyres of …