Explanatory notes
… of all kinds, coffee‑pots, teapots, sugar bowls, beer mugs, cups, sauce‑boats, fruit bowls, cruets, salt cellars, mustard pots, egg‑cups, teapot stands, table mats, knife rests, serviette … excluded ( heading 39.25 ). * * * The heading also covers cups (without handles) for table or toilet use, not having …
