Harmonized System

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Section I > Chapter 4 > Heading 0406

Explanatory notes

… uncured cheese which is ready for consumption shortly after manufacture (e.g., Ricotta, Broccio, cottage cheese, cream … (3)   Processed cheese, also known as process cheese. It is manufactured by comminuting, mixing, melting and … are obtained by concentrating whey and adding milk or milk fat. They are classified in this heading only if they have …

Section X > Chapter 49 > Heading 4902

Explanatory notes

… interest (e.g., legal, medical, financial, commercial, fashion or sporting), in which case they are frequently … by or for named industrial concerns (e.g., motor car manufacturers) to promote interest in their products, staff … paper consisting of old newspapers, journals or periodicals falls in heading 47.07 . …

Section XVII > Chapter 89 > Heading 8906

Explanatory notes

… of all kinds, these include : (a)  Ships designed for warfare, fitted with various offensive weapons and defensive … ships in distress. However, lifeboats propelled by oars fall in heading 89.03 . (4)   Scientific research vessels; … goods, consisting of a flexible casing of coated textile fabric, identifiable by their shape (generally like a cigar) …

Section XVIII > Chapter 90 > Heading 9025

Explanatory notes

… alcoholometers; saccharometers (used in brewing or in sugar manufacture); salinometers; lactodensimeters or lactometers; … instruments, for example, butyrometers (for determining the fatty content of butter), ureometers (for testing urea … of up to 500 to 600 °C to be measured. Thermographs also fall in this heading. They consist of a thermometer combined …

Section XVII > Chapter 87 > Heading 8704

Explanatory notes

… characteristics generally applicable to the vehicles which fall in this heading : (a)    Presence of bench-type seats … are sometimes characterised by a two‑way seat, two seats facing in opposite directions or by two steering wheels, to … heading also excludes  : (a)   Straddle carriers used in factories, warehouses, dock areas or airports, etc., for the …

Section XIII > Chapter 70 > Heading 7014

Explanatory notes

… or coloured). The heading includes elements which are manufactured in such a way that they produce some required … optical working. Optical working consists of grinding the surfaces first with coarse and then with gradually finer …

Section XV > Chapter 73 > Heading 7305

Explanatory notes

… Subheading 7305.11 This subheading covers tubes manufactured from steel plate by forming in a press or by … the “weld bead”, which is clearly visible on the external surface of the finished tube. Subheading 7305.12 This subheading covers mainly tubes manufactured from coils of steel by continuous forming …

Section IX > Chapter 44 > Heading 4407

Explanatory notes

… 4407.91 ‑ ‑ Of oak ( Quercus spp. ) 4407.92 ‑ ‑ Of beech ( Fagus spp. ) 4407.93 ‑ ‑ Of maple ( Acer spp. ) 4407.94 ‑ ‑ … extremely accurate dimensions, a process which results in a surface better than that obtained by sawing and which … been continuously shaped along any of their edges, ends or faces ( heading 44.09 ). It is to be noted that the wood of …

Section XI > Chapter 51 > Heading 5102

Explanatory notes

… wool into yarns; it is also used for wig‑making and for the manufacture of dolls’ hair. Other fine animal hair (i.e., of … is usually unsuitable for spinning and is used for the manufacture of felts, padding, stuffing, etc. (2)   … generally used in the manufacture of coarse yarns or woven fabrics, felts or carpets, or for padding or stuffing …

Section V > Chapter 25 > Heading 2517

Explanatory notes

… the same purposes, either as such or after crushing, also fall in this heading. The heading also includes shingle and … not cover flint in cut blocks, or stones which have been manufactured by artificial rounding into pebbles for use in … fusion of a mixture of minerals) e.g., for addition to road surfacing materials, to improve hardness, anti‑skid …