Harmonized System

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Section VI > Chapter 28 > Heading 2814

Explanatory notes

… oxides or as bases. These classes of oxides must be regarded as anhydrides of acids, real or hypothetical, … their hydroxides. Certain oxides ( saline oxides ) may be regarded as resulting from the combination of a basic oxide … fertilisers, sodium carbonate, cyanides, amines (e.g., naphthylamine). It emulsifies fatty matter and resins, …

Section VII > Chapter 39 > Heading 3912

Explanatory notes

… of high molecular weight, forming the solid structure of vegetable matter. It is contained in cotton in almost a pure … or included, in primary forms, falls in this heading. Regenerated cellulose is a glossy, transparent material … anhydride and acetic acid in the presence of a catalyst (e.g., sulphuric acid). With the addition of plasticisers …

Section XI > Chapter 53 > Heading 5303

Explanatory notes

… classified here are softer to the touch than most of the vegetable fibres of heading 53.05 and are also finer. The … fibres which are cut off and marketed separately). However, vegetable materials, which when raw or in certain forms fall … treatment indicating their use as textile materials (e.g., when they have been crushed, carded or combed in …

Section XVIII > Chapter 91 > Heading 9102

Explanatory notes

… which indicate the time or measure intervals of time, regardless of the thickness of the movement. These include … incorporating a stand, however simple, should not be regarded as watches. The heading covers not only watches … hands or special dials; handless watches; sports watches (e.g., watches for skin divers, with built‑in depth …

Section VI > Chapter 28 > Heading 2833

Explanatory notes

… of sulphuric acid, in particular for pickling metal, regenerating rubber, in the metallurgy of antimony or …

Section VI > Chapter 35 > Heading 3506

Explanatory notes

… type is sometimes packed with glues or adhesives (e.g., those put up in jars or tins ready for direct use). … having other uses in addition to use as glues or adhesives (e.g., dextrins, methyl cellulose in granules) are classified … contain other added substances not falling in that Chapter (e.g., waxes, rosin esters, unmodified natural shellac) . (5) …

Section XVI > Chapter 85 > Heading 8545

Explanatory notes

… this heading may be coated electrolytically or by spraying (e.g., with copper) to increase their conductivity and … with their brushes) are classified as parts of machines (e.g.,  heading 85.03 ). (E)   Arc‑lamp or other lamp carbons …

Section V > Chapter 27 > Heading 2712

Explanatory notes

… heading and obtained by synthesis or by any other process (e.g., synthetic paraffin wax and synthetic microcrystalline …

Section X > Chapter 48 > Heading 4810

Explanatory notes

… photocopying apparatus (light‑weight coated paper of this category is defined in subheading Note 7; the expression … ). The heading excludes  : (a)   Perfumed papers or papers impregnated or coated with cosmetics ( Chapter 33 ). (b)   … or paperboard of headings 37.01 to 37.04 . (c)   Strips impregnated with diagnostic or laboratory reagents ( heading …

Section XIV > Chapter 71 > Heading 7103

Explanatory notes

… or other special properties, for other industrial purposes (e.g., ruby, sapphire, agate, piezo-electric quartz). The … 82.01 to 82.06 or in machinery, etc., of Section XVI (e.g., piezo-electric quartz for high frequency apparatus, … This subheading includes stones roughly worked by sawing (e.g., into thin strips), cleaving (splitting along the …