Harmonized System

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Section VI > Chapter 31 > Heading 3104

Explanatory notes

… - Other This heading applies only to the following goods, provided they are not put up in the forms or packages … or chemical products described in the limitative list above are classified in this heading even when they are … of heading 28.36 ) or not, which are not described above, even if used as fertilisers. (B)   Fertilisers …

Section II > Chapter 6 > Heading 0604

Explanatory notes

… 0604.20 ‑    Fresh 0604.90 ‑    Other This heading covers not only foliage, branches, etc., as such, but also … other plants, or incorporating grasses, mosses or lichens. Provided that such bouquets, etc., have the essential …

Section IX > Chapter 45 > Heading 4502

Explanatory notes

… sharp‑edged blanks for corks or stoppers). This heading covers natural cork slabs : (1)   With the whole of the back (outer bark) sawn or otherwise removed from the outer surface ( debacked cork ); or (2)   … whether or not consisting of layers of cork placed one above the other and glued together. Blocks, plates, sheets …

Section II > Chapter 10 > Heading 1003

Explanatory notes

… with husk (or hull). When this husk or hull has been removed bracteiferous barley grains are excluded ( heading 11.04 ); this removal requires a milling process which sometimes also removes part of the pericarp. The variety of barley which in …

Section XII > Chapter 64 > Heading 6402

Explanatory notes

… means of plugs               - Other footwear : 6402.91 - - Covering the ankle 6402.99 - - Other This heading covers footwear with outer soles and uppers of rubber or … (e.g., the soles may be of rubber and the uppers of woven fabric with an external layer of plastics being …

Section XVII > Chapter 87 > Heading 8705

Explanatory notes

… ‑ Concrete‑mixer lorries 8705.90 ‑ Other This heading covers a range of motor vehicles, specially constructed or … with ladders or elevator platforms for the maintenance of overhead cables, street lighting, etc.; lorries (trucks) … towing them. (20) Mobile bakeries fully equipped (kneader, oven, etc.); field kitchens. (21) Workshop vans, equipped …

Section XVIII > Chapter 90 > Heading 9017

Explanatory notes

… or without drawing boards or tables.       The heading also covers drafting machines incorporating automatic data … (see the General Explanatory Note), the heading also covers parts and accessories identifiable as being suitable …

Section XVII > Chapter 86 > Heading 8606

Explanatory notes

… of subheading 8606.10               ‑ Other : 8606.91 ‑ ‑ Covered and closed 8606.92 ‑ ‑ Open, with non‑removable sides of a height exceeding 60 cm 8606.99 ‑ ‑ Other This heading covers vehicles for the transport of goods on railway …

Section XVII > Chapter 88 > Heading 8807

Explanatory notes

… or unmanned aircraft 8807.90 ‑ Other This heading covers parts of the goods falling in heading 88.01, 88.02 or 88.06, provided the parts fulfil both the following conditions : … for use solely or principally with the goods of the above-mentioned headings; and        (ii)   They must not be …

Section IX > Chapter 46 > Heading 4602

Explanatory notes

… the General Explanatory Note to this Chapter, the heading covers : (i)    articles made directly to shape from … or from the products bound together in parallel strands or woven in sheet form. The heading does not , however, cover