Harmonized System

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Section XVII > Chapter 87 > Heading 8701

Explanatory notes

… for driving machines such as threshers and circular saws. The chassis of a tractor may be mounted on wheels, on … or pushing another vehicle or load, and includes, in the same way as an agricultural tractor, simple devices for … to semi‑trailers, and heavy duty tractors coupled, in the same way as to semi‑trailers, to working machines of …

Section XV > Chapter 82

Explanatory notes

… from certain specified exceptions (e.g., blades for machine saws), are used in the hand (headings 82.01 to 82.05). (B) … of the headings 82.02 to 82.05, put up in sets for retail sale (heading 82.06). (C) Interchangeable tools for hand …

Section XVII > Chapter 87 > Heading 8704

Explanatory notes

… goods, but may have rear bench-type seats that are without safety seat belts, anchor points or passenger amenities and … this heading : (a)    Presence of bench-type seats without safety equipment (e.g., safety seat belts or anchor points and fittings for …

Section II > Chapter 7 > Heading 0710

Explanatory notes

… vegetables, shelled or unshelled : 0710.21 ‑ ‑ Peas (Pisum sativum) 0710.22 ‑ ‑ Beans (Vigna spp., Phaseolus spp.) … their fresh appearance on thawing. Vegetables to which salt or sugar has been added before freezing remain …

Section XIV > Chapter 71 > Heading 7118

Explanatory notes

… in this heading even if they are put up for general sale in presentation cases. The heading includes coin which … does not cover  : (a)   Medals even if “struck” in the same way as coins; these usually fall in heading 71.13 , … or  71.17 ). (c)   Broken, cut or battered coins of a kind usable only as scrap or waste metal. ° °   ° Subheading …

Section XIII > Chapter 68 > Heading 6809

Explanatory notes

… preparations which may contain textile fibres, wood fibre, sawdust, sand, lime, slag, phosphates, etc., but in which plaster is …  : (a)   Plaster-coated fracture bandages put up for retail sale ( heading 30.05 ), and plaster fracture splints ( …

Section VI > Chapter 28 > Heading 2822

Explanatory notes

… 2 O 3 ). Black powder. (3)   Tricobalt tetraoxide (cobalt saline oxide) (Co 3 O 4 ). Black powder. (4)   Commercial … or black powder consisting of cobalt monoxide and cobalt saline oxide in various ratios. These products serve in … (e.g., Co(OH) 3 ), obtained in cobalt metallurgy, but also saline oxide hydrates. They are used for similar purposes to …

Section XX > Chapter 96 > Heading 9604

Explanatory notes

… includes : Hand sieves and hand riddles for cinders, sand, seeds, garden mould, etc.; bolting cloth sieves (e.g., … used in laboratories (to test fineness of cement, moulding sands, fertilisers, wood flour, etc.), including those which … in accordance with Note 2 to Section XVI, generally in the same heading as the machine for which they are solely or …

Section VII > Chapter 39 > Heading 3923

Explanatory notes

… ‑ Boxes, cases, crates and similar articles              ‑ Sacks and bags (including cones) : 3923.21 ‑ ‑ Of polymers … include : (a) Containers such as boxes, cases, crates, sacks and bags (including cones and refuse sacks), casks, …

Section IV > Chapter 16 > Heading 1603

Explanatory notes

… other aquatic invertebrates. All these products may contain salt or other substances added in sufficient quantities to … such as soups (whether or not concentrated) and sauces. Juices are used mainly as dietetic foods. The … such as fat, gelatin and usually a large proportion of salt ( heading 21.04 ). (b)   Fish or marine mammal solubles …

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