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Heading 7017 : Laboratory, hygienic or pharmaceutical glassware, whether or not graduated or calibrated.
This heading covers glass articles of a kind in general use in laboratories (research, pharmaceutical, industrial, etc.), including special bottles (gas washing, reagent, Woulf's, etc.), special tubes (gas washing, drying, condensation, filter, gas burettes, test-tubes, etc.), stirrers, distilling flasks, graduated jars, culture flasks (Kolle, Roux, etc.), burettes of all kinds, evaporating dishes, volumetric flasks, special bell-jars and receivers (vacuum, necked, etc.), special dropping bottles (calibrated, etc.), retorts, crystallising dishes, drying cylinders, filter plates and discs, spoons, desiccators, dialysers, adapters, condensers, receivers for distillation apparatus, special funnels (with stop-cock, bulb-shaped funnels, etc.), cylinders, crucibles, filter crucibles, special flasks (conical, multi-necked, etc.), special spirit burners, mortars, weighing boats, pipettes, vacuum vessels of various specialized types (not falling in heading 96.17), wash-bottles, stop-cocks, spatulas, jars (filtering, precipitating, multinecked, etc.), muffles, crucible support plates, microscope slides and cover glasses, etc.
Reference should be made to Explanatory Note to heading 90.27 for the rules governing the classification of instruments and apparatus for physical or chemical analysis which, though potentially covered by heading 90.27, may at the same time be taken to be laboratory glassware within the meaning of this heading. Such reference will show that this heading covers for example, acidimeters (other than those of heading 90.25), galactometers, butyrometers, lactobutyrometers, and similar instruments for testing dairy products; albumenometers and ureometers; eudiometers; volumenometers, nitrometers, Kipps and Kjeldahl apparatus and the like; calcimeters; cryoscopes and ebullioscopes for determining molecular weights, etc.
The expression "hygienic or pharmaceutical glassware" refers to articles of general use not requiring the services of a practitioner. The heading therefore covers, inter alia, irrigators, nozzles (for syringes, enemas, etc.), urinals, bed pans, chamber pots, spittoons, cupping-glasses, breast-relievers (with or without rubber bulb), eye-baths, inhalers and tongue depressors. Spools and reels for winding surgical catgut are also included.
Articles of this heading may be graduated or calibrated. They may be made of ordinary glass (particularly for pharmaceutical or hygienic purposes), but laboratory glassware is frequently of borosilicate glass, fused quartz or other fused silica because of the greater chemical stability and low coefficient of expansion of such glass.The heading excludes : (a) Containers for the conveyance or packing of goods (heading 70.10); ordinary curved watch glasses sometimes used in the laboratory (heading 70.15, see the Explanatory Note to that heading); chemists' special display bottles and glassware of a kind used for industrial purposes (heading 70.20). (b) Glass instruments and appliances of Chapter 90, for example, hypodermic syringes, special cannulae and other articles being medical, surgical, dental or veterinary instruments or appliances (heading 90.18); hydrometers and similar floating instruments, thermometers, pyrometers and barometers of heading 90.25, instruments and apparatus of heading 90.26 (for measuring or checking fluid flow, etc.) and instruments and apparatus for physical or chemical analysis, etc., of heading 90.27.
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