Chapter Note
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) Fancy dress of textiles, of Chapter 61 or 62; sports clothing and special articles of apparel of
textiles, of Chapter 61 or 62, whether or not incorporating incidentally protective components
such as pads or padding in the elbow, knee or groin areas (for example, fencing clothing or soccer
goalkeeper jerseys);
(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), discs,
tapes, solid-state non-volatile storage devices, "smart cards" and other media for the recording of
sound or of other phenomena, whether or not recorded (heading 85.23), radio remote control
apparatus (heading 85.26) or cordless infrared remote control devices (heading 85.43);
(n) Sports vehicles (other than bobsleighs, toboggans and the like) of Section XVII;
(o) Children's bicycles (heading 87.12);
(p) Unmanned aircraft (heading 88.06);
(q) Sports craft such as canoes and skiffs (Chapter 89), or their means of propulsion (Chapter 44 for
such articles made of wood);
(r) Spectacles, goggles or the like, for sports or outdoor games (heading 90.04);
(s) Decoy calls or whistles (heading 92.08);
(t) Arms or other articles of Chapter 93;
(u) Lighting strings of all kinds (heading 94.05);
(v) Monopods, bipods, tripods and similar articles (heading 96.20);
(w) Racket strings, tents or other camping goods, or gloves, mittens and mitts (classified according to
their constituent material); or
(x) 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).
6.- For the purposes of heading 95.08 :
(a) The expression “amusement park rides” means a device or combination of devices or equipment that
carry, convey, or direct a person or persons over or through a fixed or restricted course, including
watercourses, or within a defined area for the primary purposes of amusement or entertainment.
Such rides may be combined within an amusement park, theme park, water park or fairground.
These amusement park rides do not include equipment of a kind commonly installed in residences or
playgrounds;
(b) The expression “water park amusements” means a device or combination of devices or equipment
that are characterised by a defined area involving water, with no purposes built path. Water park
amusements only include equipment designed specifically for water parks; and
(c) The expression “fairground amusements” means games of chance, strength or skill, which
commonly employ an operator or attendant and may be installed in permanent buildings or
independent concession stalls. Fairground amusements do not include equipment of heading 95.04.
This heading does not include equipment more specifically classified elsewhere in the Nomenclature.