This heading covers the same types of articles as are described in the Explanatory Notes to headings 73.23 and 73.24, particularly the kitchen utensils, sanitary and toilet articles described therein. The heading also covers aluminium cooking or heating apparatus similar to that described in the Explanatory Note to heading 74.18.
However, the heading does not cover :(a) Cans, boxes and similar containers, of heading 76.12. (b)Household articles having the character of tools (Chapter 82) (see Explanatory Note to heading 73.23). (c) Cutlery, spoons, ladles, forks and other articles of headings 82.11 to 82.15. (d)Ornaments (heading 83.06). (e) Instantaneous or storage water heaters and other appliances of heading 84.19. (f) Household electrical equipment of Chapter 85 (in particular the appliances and apparatus of headings 85.09 and 85.16). (g)Articles of Chapter 94. (h)Cigarette lighters and other lighters (heading 96.13). (ij) Vacuum flasks and other vacuum vessels of heading 96.17.
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