HEADING 36.05 - MATCHES OTHER THAN PYROTECHNIC ARTICLES OF HEADING No. 36.04.
3 COMMODITIES
This heading covers matches producing a flame on being rubbed on a rough surface (sometimes specially prepared for that purpose). They generally consist of a stem of wood cardboard textile yarn impregnated with stearin wax paraffin wax etc. (wax matches or vestas) and of a head made of various inflammable chemical products.
The heading excludes Bengal matches and other pyrotechnic products though ignited by friction and having the shape of matches (heading 36.04).