Notes:
- 1.
- This Chapter does not cover:
(a) Christmas tree candies (heading No. 34.06);
(b) Fireworks or other pyrotechnic articles of heading No. 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 No. 42.06 or Section XI;
(d) Sports bags or other containers of heading Nos. 42.02, 43.03, 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 headings of Chapter 65;
(h) Walking-sticks, whips, riding-crops or the like (heading No.66.02); or parts thereof (heading No. 66.03);
(ij) Unmounted glass eye for dolls or other toys, of heading No. 70.18;
(k) Parts of generaluse, 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 No. 83.06.
(m) Pumps for liquids (heading No. 84.13), filtering or purifying machinery and apparatus for liquids or gases (heading No. 84.21), electric motors (heading No. 85.01), electric transformers (heading No. 85.04) or radio remore control apparatus (heading NO. 85.26);
(n) Sports vehicles (other than bobsleights, toboggans and the like) of Section XVII;
(o) Children"s bicycles (heading No. 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 No. 90.04);
(r) Decoy calls or whistles (heading No. 92.08);
(s) Arms or other articles of Chapter 93;
(t) Electric garlands of all kinds (heading No.94.05); or
(u) Rackets strings, tents or other camping goods, or gloves, mittens and mitts (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 soley or principally with articles of this Chapter are to be classified with those articles.
- 4.
- Heading 95.03 does not cover articles which, on account of their design, shape or constituent material, are identifiable
as intended exclusively for animals, e.g., “pet toys” (classification in their own appropriate heading).’;
(Above Chapter has been amended vide BUDGET 2001-2002)