Explanatory notes
… Notes to headings 73.23 and 73.24, particularly the kitchen utensils, sanitary and toilet articles described therein. … heading 74.18. However, the heading does not cover : (a) Cans, boxes and similar containers, of heading 76.12 . (b) … ) (see Explanatory Note to heading 73.23). (c) Cutlery, spoons, ladles, forks and other articles of headings 82.11 …