Harmonized System

Notes.

1.‑   This Chapter does not cover :

       (a)    Candles (heading 34.06);

       (b)    Fireworks or other pyrotechnic articles of heading 36.04;

       (c)    Yarns, monofilament, cords or gut or the like for fishing, cut to length but not made up into fishing lines, of Chapter 39, heading 42.06 or Section XI;

       (d)    Sports bags or other containers of heading 42.02, 43.03 or 43.04;

       (e)    Sports clothing or fancy dress, of textiles, of Chapter 61 or 62;

       (f)     Textile flags or bunting, or sails for boats, sailboards or land craft, of Chapter 63;

       (g)    Sports footwear (other than skating boots with ice or roller skates attached) of Chapter 64, or sports headgear of Chapter 65;

       (h)    Walking‑sticks, whips, riding‑crops or the like (heading 66.02), or parts thereof (heading 66.03);

       (ij)    Unmounted glass eyes for dolls or other toys, of heading 70.18;

       (k)    Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39);

       (l)     Bells, gongs or the like of heading 83.06;

       (m)   Pumps for liquids (heading 84.13), filtering or purifying machinery and apparatus for liquids or gases (heading 84.21), electric motors (heading 85.01), electric transformers (heading 85.04) or radio remote control apparatus (heading 85.26);

       (n)    Sports vehicles (other than bobsleighs, toboggans and the like) of Section XVII;

       (o)    Children’s bicycles (heading 87.12);

       (p)    Sports craft such as canoes and skiffs (Chapter 89), or their means of propulsion (Chapter 44 for such articles made of wood);

       (q)    Spectacles, goggles or the like, for sports or outdoor games (heading 90.04);

       (r)     Decoy calls or whistles (heading 92.08);

       (s)    Arms or other articles of Chapter 93;

       (t)     Electric garlands of all kinds (heading 94.05);

       (u)    Racket strings, tents or other camping goods, or gloves, mittens and mitts (classified according to their constituent material); or

       (v)    Tableware, kitchenware, toilet articles, carpets and other textile floor coverings, apparel, bed linen, table linen, toilet linen, kitchen linen and similar articles having a utilitarian function (classified according to their constituent material).

2.‑   This Chapter includes articles in which natural or cultured pearls, precious or semi‑precious stones (natural, synthetic or reconstructed), precious metal or metal clad with precious metal constitute only minor constituents.

3.‑   Subject to Note 1 above, parts and accessories which are suitable for use solely or principally with articles of this Chapter are to be classified with those articles.

4.-   Subject to the provisions of Note 1 above, heading 95.03 applies, inter alia, to articles of this heading combined with one or more items, which cannot be considered as sets under the terms of General Interpretative Rule 3 (b), and which, if presented separately, would be classified in other headings, provided the articles are put up together for retail sale and the combinations have the essential character of toys.

5.-   Heading 95.03 does not cover articles which, on account of their design, shape or constituent material, are identifiable as intended exclusively for animals, for example, “pet toys” (classification in their own appropriate heading).