Explanatory notes
… - Ceramic pipes, conduits, guttering and pipe fittings. This heading applies to non-refractory piping, etc., … chemical piping). (3) Pipe fittings for connecting or branching (collars, flanges, elbows, T-pieces, clean out … traps, etc.). The heading does not cover : (a) Tubular chimney-parts (e.g., chimney-pots, cowls, chimney liners and …