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The Explanatory Notes to headings 73.21, 73.23 and 73.24 apply, mutatis mutandis, to this heading.
This heading covers, inter alia, copper cooking or heating apparatus of a kind used for domestic purposes, e.g., small appliances such as petrol, paraffin, spirit stoves, as normally used for travelling, camping, etc. and for certain household uses. The heading also covers domestic apparatus of the kind described in the Explanatory Note to heading 73.22.
The heading excludes :(a) Household articles having the character of tools (Chapter 82) (see the Explanatory Note to heading 73.23). (b) Blow lamps (heading 82.05). (c) Cutlery and spoons, forks, ladles, etc. (headings 82.11 to 82.15). (d) Ornaments of heading 83.06. (e) Heating, cooking, roasting, distilling, etc., machinery or plant, or similar laboratory equipment, of heading 84.19, for example : (ⅰ) Non-electrical instantaneous or storage water heaters (whether for domestic or non-domestic use). (ⅱ) Counter-type coffee percolators and certain other specialised heating, cooking, etc., apparatus not used in the household. (f) Household equipment of Chapter 85 (in particular, apparatus and appliances of heading 85.09 or 85.16). (g) Articles of Chapter 94. (h) Hand sieves (heading 96.04). (ij) Cigarette lighters and other lighters (heading 96.13). (k) Scent and similar sprays (heading 96.16).
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