Explanatory notes
… cases, gas nozzles and tap fittings, etc.); fume‑cupboards; unequipped drawing tables. The heading does not include : … constituent material ( headings 44.21, 73.26 , etc.). (c) Builders’ fittings (e.g., frames, doors and shelves) for cupboards, etc. to be built into walls ( heading 44.18 if of wood). (d) …