Harmonized System

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Section XIV > Chapter 71 > Heading 7103

Explanatory notes

… apply, mutatis mutandis , to this heading. But the heading excludes stones of the following kinds, even if unmounted … 71.16 (see the related Explanatory Notes) unless they are included in other headings, under the provisions of Note 1 to this Chapter. The heading includes the precious or semi-precious stones listed in the …

Section XVIII > Chapter 91 > Heading 9105

Explanatory notes

… with watch movements (as defined by Chapter Note 3) are excluded ( heading 91.03 ). The clocks classified here may … mechanism. Subject to the above conditions, the heading includes : Public clocks; clocks for shops, the home, etc.; … contact. It should, however, be noted that the heading excludes secondary clocks with only minute and seconds hands …

Section VI > Chapter 28 > Heading 2841

Explanatory notes

… manufacturing refractory bricks and linings. The heading excludes natural beryllium aluminate (chrysoberyl) ( heading … of matches and as a mordant in dyeing. This heading excludes  :           (a)    Natural lead chromate … chromium (green pigment), or lead (pigment). The heading excludes  :           (a)     Native calcium tungstate …

Section X > Chapter 49 > Heading 4907

Explanatory notes

… use or uses for which they are intended.         They include : (1) Postage stamps , normally used in prepayment … stamps for surcharging understamped letters, etc., are also included. (2) Revenue stamps used for affixing to documents … tender either in the country of issue or elsewhere. It includes banknotes which, at the time of presentation, are …

Section XVI > Chapter 84 > Heading 8425

Explanatory notes

… diameter, toothed wheels, gearing systems). This group includes, inter alia  : (1)   Tackle and hoists in which the … system. Separately presented pulleys and pulley blocks are excluded ( heading 84.83 ). Davits, also included in this heading, consist of twin tipping or …

Section XVI > Chapter 85 > Heading 8530

Explanatory notes

… equipment is also covered by the heading. But the heading excludes similar equipment which is operated mechanically, … 94.05 , etc.). (A)  Railway or tramway equipment (including equipment for underground mine railways) and … of trains over the same sections of line. The latter type includes automatic section signalling equipment, the passage …

Section IX > Chapter 44 > Heading 4403

Explanatory notes

… ( Eucalyptus spp. ) 4403.99 ‑ ‑ Other This heading includes timber in the natural state as felled, usually with … or by coarse sawing, to form wood of roughly rectangular (including square) cross‑section; roughly squared wood is …

Section III > Chapter 15 > Heading 1507

Explanatory notes

… or not refined, but not chemically modified (+). 1507.10 ‑ Crude oil, whether or not degummed 1507.90 ‑ Other Soya-bean … varnishes, plasticisers, and alkyd resins. The heading also includes fractions of soya-bean oil. However, soya-bean …

Section XV > Chapter 72 > Heading 7208

Section VI > Chapter 38 > Heading 3822

Explanatory notes

… on a backing, whether or not put up in the form of kits, including blood grouping reagents, other than diagnostic … for in vivo , applications.  Prepared laboratory reagents include not only diagnostic reagents, but also other … products of a kind used as luminophores of heading 32.04, including preparations mentioned in Note 3 to Chapter 32 (d) …

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