Harmonized System

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Section XX > Chapter 94 > Heading 9404

Explanatory notes

… covered with fabric (mattress bases). But the heading excludes spiral springs assembled together for chairs or … incorporate electric heating elements. This heading also excludes  : (a)   Water‑mattresses (generally heading 39.26 …

Section IV > Chapter 18 > Heading 1806

Explanatory notes

… bulk form in containers or immediate packings, of a content exceeding 2 kg               ‑ Other, in blocks, slabs or … all food preparations containing cocoa ( other than those excluded in the General Explanatory Note to this Chapter). …

Section XI > Chapter 59 > Heading 5901

Explanatory notes

… or coated with plastics (e.g., imitation leathers) are excluded ( heading 59.03 ). (2)   Tracing cloth . Tracing … for similar uses, impregnated or coated with plastics, are excluded ( heading 59.03 ). The heading does not cover the …

Section XI > Chapter 59 > Heading 5904

Explanatory notes

… whether in rolls or cut to shape ready for use. The heading excludes sheets and plates of linoleum compounds and floor … materials ( Chapters 39, 40, 45 , etc.). The heading also excludes in‑soles ( heading 64.06 ). …

Section XII > Chapter 65 > Heading 6505

Explanatory notes

… any material. Headgear of feathers or artificial flowers is excluded ( heading 65.06 ). (2)   Berets, bonnets, … with the garments to which they belong, are, however, excluded and are classified with the garments according to …

Section VI > Chapter 28 > Heading 2839

Explanatory notes

… 2839.19 ‑ ‑ Other 2839.90 ‑ Other Subject to the exclusions mentioned in the introduction to this … porcelain and refractory products). Natural silicates are excluded from the heading, e.g. : (a)   Wollastonite …

Section VI > Chapter 29 > Heading 2925

Explanatory notes

… or its salts and a foodstuff, such as lactose, are however excluded from this heading and fall in heading 21.06 (see …

Section IV > Chapter 20 > Heading 2005

Explanatory notes

… after deep frying for a few seconds. The heading also excludes  : (a)   Crisp savoury food products of heading … . (c)   Vegetable juices of an alcoholic strength by volume exceeding 0.5 % vol ( Chapter 22 ). …

Section VIII > Chapter 43 > Heading 4301

Explanatory notes

… or dressed) skins with the hair or wool on, of all animals except the following, which fall in heading 41.01 , 41.02 or … not suitable for furriers’ use, in which case they are excluded ( heading 05.11 ). …

Section VIII > Chapter 41 > Heading 4101

Explanatory notes

… ‑ Whole hides and skins, unsplit, of a weight per skin not exceeding 8 kg when simply dried, 10 kg when dry-salted, or … preserved 4101.50 ‑    Whole hides and skins, of a weight exceeding 16 kg 4101.90 ‑    Other, including butts, bends …

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