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The provisions concerning waste and scrap in the Explanatory Note to heading 72.04 apply, mutatis mutandis, to this heading, except that cuprous slag, ash and residues fall in heading 26.20. Copper waste of this heading includes drawing sludge, derived from the drawing of copper and consisting mainly of copper powder mixed with the lubricants used for the drawing process.
This heading does not cover ingots, or similar unwrought forms cast from remelted copper waste and scrap (heading 74.03).
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