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This heading covers all articles of tin, other than those covered by the preceding headings of this Chapter or by Note 1 to Section XV, or articles specified or included in Chapter 82 or 83, or more specifically covered elsewhere in the Nomenclature.
It applies, in particular, to :(1) Vats, reservoirs, drums and other containers (not fitted with mechanical or thermal equipment). (2) Collapsible tubes for packing dentifrices, colours or other products. (3) Household articles and tableware (usually of pewter) such as jugs, trays, plates, mugs, syphon heads and beer mug lids. (4) Capacity measures. (5) Electroplatinganodes (see Part (A) of the Explanatory Note to heading 75.08). (6) Tin powders (see Note 8 (b) to Section XV) and flakes. (7) Tin plates, sheets and strip; tin foil (whether or not printed or backed with paper, paperboard, plastics or similar backing materials). These articles are defined in Chapter Note 1 (d). (8) Tubes and pipes defined in Chapter Note 1 (e) and tube or pipe fittings (for example couplings, elbows, sleeves), of tin (other than hollow profiles (heading 80.03), fittings with taps, cocks, valves, etc. (heading 84.81) and tubes and pipes made up into specific identifiable articles, such as machinery parts (Section XVI)). These articles correspond to the iron or steel goods referred to in the Explanatory Notes to headings 73.04 to 73.07.
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