Harmonized System

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Section XV > Chapter 82 > Heading 8210

Explanatory notes

… or drink. For the purposes of this heading an appliance is regarded as mechanical if it has such mechanisms as … a simple lever or plunger action is not in itself, however, regarded as a mechanical feature involving classification in …

Section XII > Chapter 65 > Heading 6507

Explanatory notes

… ; these may consist of stiffened fabric (e.g., buckram), of paperboard, papier maché, cork, pith, metal, etc. (5)   Hat … piece (crown) of any kind, otherwise they are classified according to their constituent material. (7)   Chinstraps ; …

Section XV > Chapter 81 > Heading 8102

Explanatory notes

… form resembles lead in appearance, but it is extremely hard and melts at a high temperature. It is malleable and, … molybdenum and are therefore excluded from this heading in accordance with Note 5 to Section XV. Since the metallurgy …

Section XVI > Chapter 85 > Heading 8510

Explanatory notes

… or a metal spiral which rotates around its own axis, or a guard, a depilating head and a set of depilating wheels. PARTS Subject to the general provisions regarding the classification of parts (see the General …

Section IV > Chapter 22 > Heading 2209

Explanatory notes

… includes the following varieties of vinegar, distinguished according to their origin : (1)   Wine vinegar . This is pale yellow to red in colour according to the type of wine from which it is prepared; it …

Section IV > Chapter 23 > Heading 2306

Explanatory notes

… are used as fertilisers; others (e.g., bitter almond and mustard cake) are used for the extraction of essential oils. … ° °   ° Subheading Explanatory Note. Subheading 2306.41 As regards “low erucic acid rape or colza seeds”, see …

Section XVIII > Chapter 92 > Heading 9202

Explanatory notes

… viols and violas (the latter being slightly larger than ordinary violins), violoncellos and bass‑viols and double … , such as :       (a)   Aeolian harps . These are used in gardens, etc. They consist of a number of strings mounted on …

Section IX > Chapter 46 > Heading 4602

Explanatory notes

… and the like. (5)   Lobster pots and similar articles; birdcages and beehives. (6)   Trays, bottleholders, … roughly laid parallel and bound together with yarn or cord. (9)   Mats made by assembling long plaits into …

Section XI > Chapter 59 > Heading 5908

Explanatory notes

… by simple twisting or doubling of textile yarns, twine, cordage, etc. Such wicks remain classified as yarns in Chapters 50 to 55 or as twine, cordage, etc., in heading 56.07 . (d) Wicks of glass fibre ( …

Section XIII > Chapter 68 > Heading 6813

Explanatory notes

… graphite, siliceous fossil earths) or of cellulose fibre. According to the particular use for which it is intended, … fibre (e.g., those of cork); these are generally classified according to the constituent material. (b)   Mounted brake …