Harmonized System

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Section XX > Chapter 95 > Heading 9503

Explanatory notes

… to be ridden by children, as well as youngsters and adults, with an adjustable or non-adjustable steering column … essentially for the amusement of persons (children or adults). However, toys which, on account of their design, …      Toys which are the reproduction of articles used by adults (such as electric irons, sewing machines, musical …

Section II > Chapter 12 > Heading 1209

Explanatory notes

… (Poa pratensis L.) seeds 1209.25 ‑ ‑ Rye grass (Lolium multiflorum Lam., Lolium perenne L.) seeds 1209.29 ‑ ‑ Other 1209.30 ‑ Seeds of herbaceous plants cultivated principally for their flowers               ‑ … those mentioned at the end of this Explanatory Note, which, although intended for sowing, are classified elsewhere in …

Section XI > Chapter 53 > Heading 5308

Explanatory notes

… textile fibres . This group covers yarns, whether single or multiple (folded), obtained by spinning the fibres of true … Paper yarn . This group covers yarns, whether single or multiple (folded), of paper. They are classified here … lengthwise strips of moist paper (sometimes coated); multiple (folded) yarns are obtained by doubling two or more …

Section XVI > Chapter 85 > Heading 8502

Explanatory notes

… versa) or to change certain characteristics such as the voltage, frequency or phase of alternating current (to convert, for example, the frequency … as a rotary transformer) is used to convert DC from one voltage to another. PARTS Subject to the general provisions …

Section IV > Chapter 22 > Heading 2206

Explanatory notes

… an alcoholic strength by volume exceeding 0.5 % vol. (6)   “Malton” , a fermented beverage prepared from malt extract … to as “food supplements” are designed to maintain general health or well‑being. This heading excludes fruit or nut …

Section IV > Chapter 23 > Heading 2302

Explanatory notes

… the rice grain during the bleaching operation. (3) Residues resulting from hulling, rolling, flaking, pearling, slicing … of cereal grain. (C)   Residues and waste of a similar kind resulting from the grinding or other working of leguminous … heading does not include oil-cake or other solid residues resulting from the extraction of vegetable or microbial fats …

Section VI > Chapter 32 > Heading 3205

Explanatory notes

… matter rendered insoluble in the form of their metal salts (e.g., the calcium salts of sulphonated dyes, and the salts of basic dyes with complex acids of phosphorus, …

Section XV > Chapter 83 > Heading 8308

Explanatory notes

… footwear, awnings, tents, travel goods, leather goods, belting, etc.; they also serve in engineering (e.g., in … and buckle‑clasps , whether or not ornamental, for clothes, belts , braces, suspenders, gloves, footwear, gaiters, … Ornaments, other than buckles, for hats, handbags, shoes, belts, etc. ( heading 71.17 ). (b)   Metal flakes ( …

Section XI > Chapter 61 > Heading 6117

Explanatory notes

… . (3)   Dress shields, shoulder or other pads . (4)   Belts of all kinds (including bandoliers) and sashes (e.g., … articles, and parts thereof ( heading 62.12 ). (c)   Belts for occupational use (e.g., window‑cleaners’ or …

Section XVIII > Chapter 90 > Heading 9002

Explanatory notes

… enlargers or reducers 9002.19 ‑ ‑ Other 9002.20 ‑ Filters 9002.90 ‑ Other With the exception of ophthalmic … (1)   Objective lenses, additional lenses, colour filters, viewfinders, etc., for photographic or …

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