Explanatory notes
… basements, underground corridors, etc. The heading thus includes solid or hollow bricks, squares, tiles, slabs and … life-buoys, ornaments, etc. In such forms, it is excluded from this heading and classified in the headings … heading 70.13, 70.17 or 70.20 ). The heading also excludes : (a) Glass of headings 70.04 to 70.06 . (b) …