This heading covers glass articles (including glass parts of articles) not covered by other headings of this Chapter or of other Chapters of the Nomenclature.
These articles remain here even if combined with materials other than glass, provided they retain the essential character of glass articles. The heading includes :(1) Industrial articles such as pots, bowls, cylinders or discs for glazing hides or skins; protectors for safety or other apparatus; greasing cups; thread guides; sight-holes and gauge-glasses; S-shaped tubes; coils; guttering and drains for corrosive products (often of fused quartz or other fused silica); absorption drums for hydrochloric acid and trickling columns. (2) Articles for husbandry (tanks, troughs, etc.) and horticultural appliances (cloches, etc.). (3) Letters, numbers, sign-plates and similar motifs for shop signs and shop windows, whether or not bearing a printed picture or text (other than those of heading 70.06, 70.09 or 70.14, or of heading 94.05, if illuminated). (4) Glass inners for vacuum flasks or for any other type of vacuum vessels, other than those transformed by a casing or any other kind of protective envelope (complete or partial) into vacuum flasks or other vacuum vessels of heading 96.17. The inners of this heading are normally made of ordinary glass, or of glass with a low coefficient of expansion. They are generally more or less cylindrical and have double walls whose interior is silvered or gilded. The space between the walls is exhausted and the walls are then sealed. This heading covers only the glass inners. These may be finished or unfinished, and may be with or without stoppers or other closures (whether or not fitted). (5) Miscellaneous articles such as floats for fishing nets; knobs and handles for doors, cistern chains, etc.; pots for water colours; accessories for bird-cages (feeding or drinking troughs, etc.); display bottles for shops; dropping-tubes, spirit burners other than those of heading 70.17, base cups for piano or furniture feet; finished panels and other decorative motifs made from glass mosaic cubes, whether or not framed; life-buoys and life-belts.
The heading also excludes : (a) Glass knobs, handles and the like, for umbrellas and walking-sticks (heading 66.03). (b) Insulators and fittings of insulating material of heading 85.46 or 85.47. (c) Instruments, appliances and other articles of Chapter 90. (d) Articles of Chapter 91 (e.g., glass clock cases, other than merely protective covers). (e) Musical instruments, and parts and accessories therefor, of Chapter 92 (e.g., tuning forks of fused silica). (f) Glass furniture, and parts thereof clearly recognisable as such (Chapter 94). (g) Toys, games, Christmas tree decorations, fishing or hunting requisites and other glass articles of Chapter 95. (h) Glass articles of Chapter 96 (e.g., buttons; pen-holders; pencil-holders; pen nibs; lighters; scent sprays; vacuum flasks and other vacuum vessels, complete with cases). (ij) Antiques, being articles of an age exceeding 100 years (heading 97.06).
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