(1) Equipment for horses (except 18.2.1)
(2) Stirrups, spurs
(3) Other signs, notations or symbols
(4) Letters presenting a special form of writing
(5) Letters linked to a figurative element -- Note: Letters representing a human being or a part of the human body, an animal or a part of an animal's body, a plant, a heavenly body, a natural phenomenon or an object are classified in division 27.3.
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