Système harmonisé

Notes.

1.‑  This Chapter does not cover :

       (a)    Pneumatic or water mattresses, pillows or cushions, of Chapter 39, 40 or 63;

       (b)    Mirrors designed for placing on the floor or ground (for example, cheval‑glasses (swing‑mirrors)) of heading 70.09;

       (c)    Articles of Chapter 71;

       (d)    Parts of general use as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39), or safes of heading 83.03;

       (e)    Furniture specially designed as parts of refrigerating or freezing equipment of heading 84.18; furniture specially designed for sewing machines (heading 84.52);

       (f)    Lamps or lighting fittings of Chapter 85;

       (g)    Furniture specially designed as parts of apparatus of heading 85.18 (heading 85.18), of heading 85.19 or 85.21 (heading 85.22) or of headings 85.25 to 85.28 (heading 85.29);

       (h)    Articles of heading 87.14;

       (ij)    Dentists’ chairs incorporating dental appliances of heading 90.18 or dentists’ spittoons (heading 90.18);

       (k)    Articles of Chapter 91 (for example, clocks and clock cases);

       (l)     Toy furniture or toy lamps or lighting fittings (heading 95.03), billiard tables or other furniture specially constructed for games (heading 95.04), furniture for conjuring tricks or decorations (other than electric garlands) such as Chinese lanterns (heading 95.05); or

       (m)  Monopods, bipods, tripods and similar articles (heading 96.20).

2.‑  The articles (other than parts) referred to in headings 94.01 to 94.03 are to be classified in those headings only if they are designed for placing on the floor or ground.

       The following are, however, to be classified in the above‑mentioned headings even if they are designed to be hung, to be fixed to the wall or to stand one on the other :

       (a)    Cupboards, bookcases, other shelved furniture (including single shelves presented with supports for fixing them to the wall) and unit furniture;

       (b)    Seats and beds.

3.‑  (A)   In headings 94.01 to 94.03 references to parts of goods do not include references to sheets or slabs (whether or not cut to shape but not combined with other parts) of glass (including mirrors), marble or other stone or of any other material referred to in Chapter 68 or 69.

       (B)   Goods described in heading 94.04, presented separately, are not to be classified in heading 94.01, 94.02 or 94.03 as parts of goods.

4.‑  For the purposes of heading 94.06, the expression “prefabricated buildings” means buildings which are finished in the factory or put up as elements, presented together, to be assembled on site, such as housing or worksite accommodation, offices, schools, shops, sheds, garages or similar buildings.

Notes.

1.-  This Chapter does not cover :

(a)    Pencils for cosmetic or toilet uses (Chapter 33);

(b)    Articles of Chapter 66 (for example, parts of umbrellas or walking‑sticks);

(c)     Imitation jewellery (heading 71.17);

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

(e)     Cutlery or other articles of Chapter 82 with handles or other parts of carving or moulding materials; heading 96.01 or 96.02 applies, however, to separately presented handles or other parts of such articles;

(f)     Articles of Chapter 90 (for example, spectacle frames (heading 90.03), mathematical drawing pens (heading 90.17), brushes of a kind specialised for use in dentistry or for medical, surgical or veterinary purposes (heading 90.18));

(g)     Articles of Chapter 91 (for example, clock or watch cases);

(h)    Musical instruments or parts or accessories thereof (Chapter 92);

(ij)    Articles of Chapter 93 (arms and parts thereof);

(k)    Articles of Chapter 94 (for example, furniture, lamps and lighting fittings);

(l)      Articles of Chapter 95 (toys, games, sports requisites); or

(m)   Works of art, collectors’ pieces or antiques (Chapter 97).

2.-  In heading 96.02 the expression “vegetable or mineral carving material” means :

(a)    Hard seeds, pips, hulls and nuts and similar vegetable materials of a kind used for carving (for example, corozo and dom);

(b)    Amber, meerschaum, agglomerated amber and agglomerated meerschaum, jet and mineral substitutes for jet.

3.-  In heading 96.03 the expression “prepared knots and tufts for broom or brush making” applies only to unmounted knots and tufts of animal hair, vegetable fibre or other material, which are ready for incorporation without division in brooms or brushes, or which require only such further minor processes as trimming to shape at the top, to render them ready for such incorporation.

4.-  Articles of this Chapter, other than those of headings 96.01 to 96.06 or 96.15, remain classified in the Chapter whether or not composed wholly or partly of precious metal or metal clad with precious metal, of natural or cultured pearls, or precious or semi‑precious stones (natural, synthetic or reconstructed). However, headings 96.01 to 96.06 and 96.15 include 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.