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Heading 6905 : Roofing tiles, chimney-pots, cowls, chimney liners, architectural ornaments and other ceramic constructional goods.
This heading covers a range of non-refractory goods, usually of common pottery but sometimes more or less vitrified, which, like bricks, are used in constructional or building work.
It includes :(1) Roofing tiles (for roofs, for topping walls, etc.). These are usually provided with nibs, holed for nailing, or may be moulded to interlock, and in this respect differ from the tiles of headings 69.07 and 69.08. They may be flat, half cylinders or of special shapes for eaves, ridges, hips or valleys, etc. (2) Chimney-pots, cowls, chimney liners, flue-blocks, etc. (3) Architectural ornaments for use on buildings, walls, gates, etc. (e.g., cornices and friezes); gargoyles; pediments, rosettes, balustrades, corbels, capitals; gable-end, eave, ridging and roof ornaments, etc. (4) Other ceramic constructional goods, e.g., ventilator grills; clay-lath used as support for plaster-work and formed of wire mesh with fired clay crosses or plates at the intersections, the fired clay forming the major constituent. These articles fall in this heading whether plain, sand-faced, covered with slip, coloured in the mass, impregnated with other substances, glazed, ribbed, channelled, fluted or otherwise decorated by moulding.
The heading excludes, inter alia, pipes and guttering and the like, such as rain-water drain-pipes (heading 69.06), even if used for constructional purposes.
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