Explanatory notes
… 90.05 . (b) Microscopes ( heading 90.11 or 90.12 ). (c) Surveying, etc., instruments and appliances of heading 90.15 … be noted that the heading excludes levels specialised for surveying purposes ( heading 90.15 ). (11) Clinometers … However, the instruments, also called clinometers, used in surveying to gauge the height of land, are excluded ( …