Explanatory notes
… or more of the headings in Section VI by virtue of being described by name or function and also to heading 38.27, … 28.03. Paragraph (B) of the Note provides that goods described in heading 28.43, 28.46 or 28.52 are to be … only over the other headings in Section VI . Where goods described in heading 28.43, 28.46 or 28.52 are also covered …Legal note
… or more of the headings in Section VI by virtue of being described by name or function and also to heading 38.27, …