Chapter notes
CHAPTER 68
ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS,
MICA OR SIMILAR MATERIALS
1. This Chapter does not cover:
(a) Goods of Chapter 25;
(b) Coated, impregnated or covered paper and
paperboard of heading 48.10 or 48.11 (for
example, paper and paperboard coated with mica
powder or graphite, bituminised or asphalted
paper);
(c) Coated, impregnated or covered textile fabric of
Chapter 56 or 59 (for example, fabric coated or
covered with mica powder, bituminised or
asphalted fabric);
(d) Articles of Chapter 71;
(e) Tools or parts of tools, of Chapter 82;
(f) Lithographic stones of heading 84.42;
(g) Electrical insulators (heading 85.46) or fittings
of insulating material of heading 85.47;
(h) Dental burrs (heading 90.18);
(ij) Articles of Chapter 91 (for example, clocks and
clock cases);
(k) Articles of Chapter 94 (for example, furniture,
lamps and lighting fittings, prefabricated
buildings);
(l) Articles of Chapter 95 (for example, toys, games
and sports requisites);
(m) Articles of heading 9602.00, if made of materials
specified in Note 2(b) to Chapter 96, or of
heading 96.06 (for example, buttons), 96.09 (for
example, slate pencils) or 9610.00 (for example,
drawing slates); or
(n) Articles of Chapter 97 (for example, works of
art).
2. In heading 68.02 the expression "worked
monumental or building stone" applies not only to the
varieties of stone referred to in heading 25.15 or
25.16 but also to all other natural stone (for
example, quartzite, flint, dolomite and steatite)
similarly worked; it does not, however, apply to slate.