Harmonized System

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Section XIII

ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA OR SIMILAR MATERIALS; CERAMIC PRODUCTS; GLASS AND GLASSWARE

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Chapter 68

Articles of stone, plaster, cement, asbestos, mica or similar materials

Notes.

1.-  This Chapter does not cover :

       (a)   Goods of Chapter 25;

       (b)   Coated, impregnated or covered paper and paperboard of heading 48.10 or 48.11 (for example, paper and paperboard coated with mica powder or graphite, bituminised or asphalted paper and paperboard);

       (c)   Coated, impregnated or covered textile fabric of Chapter 56 or 59 (for example, fabric coated or covered with mica powder, bituminised or asphalted fabric);

       (d)   Articles of Chapter 71;

       (e)   Tools or parts of tools, of Chapter 82;

       (f)    Lithographic stones of heading 84.42;

       (g)   Electrical insulators (heading 85.46) or fittings of insulating material of heading 85.47;

       (h)   Dental burrs (heading 90.18);

       (ij)   Articles of Chapter 91 (for example, clocks and clock cases);

       (k)   Articles of Chapter 94 (for example, furniture, lamps and lighting fittings, prefabricated buildings);

       (l)    Articles of Chapter 95 (for example, toys, games and sports requisites);

       (m)  Articles of heading 96.02, if made of materials specified in Note 2 (b) to Chapter 96, or of heading 96.06 (for example, buttons), of heading 96.09 (for example, slate pencils), heading 96.10 (for example, drawing slates) or of heading 96.20 (monopods, bipods, tripods and similar articles); or

       (n)   Articles of Chapter 97 (for example, works of art).

2.-  In heading 68.02 the expression “worked monumental or building stone” applies not only to the varieties of stone referred to in heading 25.15 or 25.16 but also to all other natural stone (for example, quartzite, flint, dolomite and steatite) similarly worked; it does not, however, apply to slate.

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Heading 6804

Millstones, grindstones, grinding wheels and the like, without frameworks, for grinding, sharpening, polishing, trueing or cutting, hand sharpening or polishing stones, and parts thereof, of natural stone, of agglomerated natural or artificial abrasives, or of ceramics, with or without parts of other materials.

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6804.10

- Millstones and grindstones for milling, grinding or pulping

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6804.2

- Other millstones, grindstones, grinding wheels and the like  :

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6804.21

-- Of agglomerated synthetic or natural diamond

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6804.22

-- Of other agglomerated abrasives or of ceramics

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6804.23

-- Of natural stone

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6804.30

- Hand sharpening or polishing stones

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