Harmonized System

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Section XXI > Chapter 97 > Heading 9702

Explanatory notes

… and white or in colour, from one or several plates wholly executed by hand by the artist, irrespective of the process … the heading includes, as original works, lithographs executed by the transfer technique (in which the … this heading even if they have been retouched. It is often difficult to distinguish the original article from the copy, …

Section XXI > Chapter 97 > Heading 9704

Explanatory notes

… of all kinds , i.e., receipt stamps, registration stamps, circulation permit stamps, consular stamps, stamped revenue … stamps, postal stationery (stamped paper) or the like, of current or new issue in the country in which they have, or … “savings stamps” issued by private or commercial bodies to customers, and stamps sometimes issued by retailers to their …

Section II > Chapter 12 > Heading 1209

Explanatory notes

… seeds 1209.22 ‑ ‑ Clover (Trifolium spp.) seeds 1209.23 ‑ ‑ Fescue seeds 1209.24 ‑ ‑ Kentucky blue grass (Poa pratensis … 1209.29 ‑ ‑ Other 1209.30 ‑ Seeds of herbaceous plants cultivated principally for their flowers               ‑ …

Section I > Chapter 4 > Heading 0404

Explanatory notes

… sweetening matter. The powdered products of this heading, particularly whey, may contain small quantities of added … more than 95 % lactose, expressed as anhydrous lactose, calculated on the dry matter ( heading 17.02 ). (d)   Food …

Section XVIII > Chapter 91 > Heading 9107

Explanatory notes

… 91.05, but are mainly designed to make or break electric circuits automatically at given times, usually at times … gear. Time switches are used for the control of lighting circuits (for public places, shop windows, staircases, …

Section XI > Chapter 63 > Heading 6310

Explanatory notes

… or torn as to be beyond cleaning or repair, or of small new cuttings (e.g., dressmakers’ or tailors’ snippings). (2)   … is excluded from this heading. This exclusion applies particularly to tangled yarn obtained during the process of … those obtained from the padding of old mattresses, cushions, bedspreads, etc.); garnetted stock.  These …

Section XVI > Chapter 84 > Heading 8487

Explanatory notes

… specially designed for use solely or principally with a particular machine (including a machine of heading 84.79 or … etc.) and therefore classified in the same heading as that particular machine (or, where a separate heading is … and oil seal rings.  These rings, which are generally of circular cross-section, have a fairly simple structure (a …

Section XX > Chapter 96 > Heading 9618

Explanatory notes

… representing the complete human form, the limbs are usually articulated so that the forms may be made to assume various … These figures are also used as models by artists and sculptors, and by medical students for practising methods of … or mechanically operated. Though frequently objects of curiosity in themselves, these articles are mainly intended …

Section XVI > Chapter 84 > Heading 8406

Explanatory notes

… a row of closely-spaced vanes or blades generally of curved cross-section and sometimes referred to as “buckets”. … the steam. The high rotational speed of turbines makes them particularly suitable for the direct driving of machines … are excluded ( heading 84.83 ). This heading also covers mercury vapour turbines . These are of a structure and use …

Section I > Chapter 3 > Heading 0307

Explanatory notes

… chilled 0307.32 ‑ ‑ Frozen 0307.39 ‑ ‑ Other             ‑ Cuttle fish and squid : 0307.42 ‑ ‑ Live, fresh or chilled … also includes oyster spat (small oysters intended for cultivation), fit or suitable for human consumption. The …