Harmonized System

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Section X > Chapter 47 > Heading 4702

Explanatory notes

… the requirements of its intended use. It is used for making regenerated cellulose, cellulose ethers and esters and … film, foil and strip, textile fibres and certain papers (e.g., paper of a kind used as a base for photosensitive paper, filter paper and vegetable parchment). According to the final use or to the …

Section XV > Chapter 82 > Heading 8213

Explanatory notes

… or curved blades. (2)   Scissors for professional use , e.g., tailors’ or dressmakers’ scissors and shears … the blade forms a nail file. (4)   Small folding scissors , e.g., pocket scissors and embroidery scissors; flower … blade ) but with the characteristic scissor finger rings (e.g., for flower cutting).        The heading includes …

Section II > Chapter 9 > Heading 0910

Explanatory notes

… proportions of turmeric (curcuma), of various other spices (e.g., coriander, black pepper, cumin, ginger, cloves) and of other flavouring substances (e.g., garlic powder) which, although not falling in this … ingredients of the mixture fall in different headings, e.g., mixtures of pepper (heading 09.04) with products of …

Section VIII > Chapter 43 > Heading 4303

Explanatory notes

… ( except as mere trimming). Fur on a garment would be regarded as mere trimming if constituting, for example, the … or wool on, assembled with the addition of other materials (e.g. galloonage) provided that the addition of these other … or mechanical appliances or for industrial purposes (e.g., polishing caps, sleeves for rollers used for painting …

Section XI > Chapter 62 > Heading 6214

Explanatory notes

… lace, whether worn for ornamental or utilitarian purposes (e.g., wedding, mourning, communion or similar veils and hat … fabrics in the piece with bands of unwoven threads at regular intervals and so designed that, by simple cutting of … no side exceeds 60 cm ( heading 62.13 ). (e)   Sashes, e.g., military or ecclesiastical ( heading 62.17 ). …

Section XI > Chapter 59 > Heading 5905

Explanatory notes

… surface which has been fixed on a backing of any material (e.g., paper) or has been treated on the back (impregnated or coated to permit pasting). The heading … whether or not provided with an additional backing or impregnated or coated to permit pasting ( heading 59.07 ). …

Section XV > Chapter 74 > Heading 7407

Explanatory notes

… a finish of higher precision. They may also be worked (e.g., drilled, punched, twisted or crimped), provided that … tubes and pipes to which fins or gills have been attached, e.g., by welding, are excluded ‑ generally heading 74.19 . … their entry into machines for converting them into, e.g., wire drawing stock (wire‑rod) or tubes, are, however, …

Section XII > Chapter 65 > Heading 6507

Explanatory notes

… Hat foundations ; these may consist of stiffened fabric (e.g., buckram), of paperboard, papier maché, cork, pith, metal, etc. (5)   Hat frames , e.g., wire frames (sometimes gimped with textile or other … material) and spring frames for opera hats. (6)   Peaks (e.g., for uniform or other caps). Peaks designed for wear …

Section VIII > Chapter 41 > Heading 4107

Explanatory notes

… is a hard-rolled or hammered leather.  It is usually vegetable-tanned or tanned by a combination process and … is usually made from the backs of ox hides, generally vegetable-tanned, and well greased and dressed to provide … leather is also frequently used for boot or shoe uppers, e.g., the varieties known as “box-calf” or “willow-calf” …

Section VII > Chapter 40 > Heading 4015

Explanatory notes

… accessories ( including gloves, mittens and mitts ) e.g., protective gloves and clothing for surgeons, … Of woven, knitted or crocheted fabrics, felt or nonwovens, impregnated, coated, covered or laminated with rubber, other … the goods their essential character. The goods in the three categories cited above include capes, aprons, dress‑shields, …