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Commission Regulation (EC) No 3115/94 of 20 December 1994 amending Annexes I and II to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff

EU Regulation No 3115/1994 · Adopted 20 December 1994 · Extends to United Kingdom

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Commission Regulation (EC) No 3115/94 of

20 December 1994

amending Annexes I and II to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff

THE COMMISSION OF THE EUROPEAN COMMUNITIES,

Having regard to the Treaty establishing the European Community,

Having regard to Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tarifff1, and in particular Articles 9 and 12 thereof,

Whereas Regulation (EEC) No 2658/87 established a goods nomenclature, hereinafter called the ‘combined nomenclature’, to meet, at one and the same time, the requirements both of the Common Customs Tariff and of the external trade statistics of the Community;

Whereas it is necessary to amend the combined nomenclature to take account of:

  • changes in requirements relating to statistics or commercial policy, in particular by virtue of Council Decision bringing into force simultanously the acts implementing the results of the Uruguay Round of multilateral trade negotiationsf2 and Council Regulation concerning certain measures resulting from the conclusion of negotiations under Article XXIV:6 and other measures necessary for simplification purposesf3,

  • the need to align or clarify texts;

Whereas Article 12 of Regulation (EEC) No 2658/87 provides for the Commission to adopt each year by means of a regulation, to apply from 1 January of the following year, a complete version of the combined nomenclature together with the corresponding autonomous and conventional rates of duty of the Common Customs Tariff, as it results from measures adopted by the Council or by the Commissionf4;

Whereas it is necessary to update the list at Annex II to Regulation (EEC) No 2658/87 concerning the specific Community measures referred to in Article 2 of that Regulation in order to take account of the evolution of Community measures liable to affect Taric;

Whereas the measures provided for in this Regulation are in accordance with the opinion of the Tariff and Statistical Nomenclature Section of the Customs Code Committee,

HAS ADOPTED THIS REGULATION:

Annotations to the whole text

Footnotes

f1

OJ No L 256, 7. 9. 1987, p. 1.

f2

Decision not yet published in the Official Journal.

f3

Regulation not yet published in the Official Journal.

f4

Incorporated in Annex I to this Regulation are amendments resulting from the adoption of the following measures:

Contents

  1. 1Article 1
  2. 2Article 2
  3. 3Article 3
  4. Signature
  5. Annex I: COMBINED NOMENCLATURE
  6. Part ONE: PRELIMINARY PROVISIONS
  7. GENERAL RULES
  8. AGeneral rules for the interpretation of the combined nomenclature
  9. 1Division 1
  10. 2Division 2
  11. 3When by application of rule 2 (b) or for any other reason, goods are prima facie classifiable under two or more headings, classification shall be effected as follows:
  12. 4Division 4
  13. 5In addition to the foregoing provisions, the following rules shall apply in respect of the goods referred to therein:
  14. 6Division 6
  15. General rules concerning duties
  16. 1The customs duties applicable to imported goods originating in countries which are Contracting Parties to the General Agreement on Tariffs and Trade or with which the European Economic Community has concluded agreements containing the most-favoured-nation tariff clause shall be the conventional duties shown in column 4 of the schedule of duties. Unless the context otherwise requires, these conventional duties are applicable to goods, other than those referred to above, imported from any third country.
  17. 2Division 2
  18. 3Division 3
  19. 4Division 4
  20. 5The symbol ‘AGR’ appearing in column 3 opposite certain headings or subheadings denotes that the goods concerned are subject to levies.
  21. 6Division 6
  22. 7Division 7
  23. 8Division 8
  24. 9Division 9
  25. 10In Chapter 22 the symbol ‘ECU/% vol/hl’ in columns 3 and 4 means that a specific duty, expressed in ecus, is to be calculated for each percentage volume of alcohol per hectolitre. Thus a beverage having an alcohol content by volume of 40 % is to be charged as follows:
  26. General rules applicable both to nomenclature and to duties
  27. 1Division 1
  28. 2The dutiable weight, in the case of goods chargeable by weight, and the weights by reference to which the scope of certain headings or subheadings is defined, shall be taken to be:
  29. 3Pursuant to Article 18 (1) of Regulation (EEC) No 2913/92 and without prejudice to special provisions drawn up in other fields, in particular for agriculture, the equivalent in national currencies of the ecu by reference to which certain specific customs duties are expressed, or which is used as a criterion limiting the scope of certain subheadings, shall be that obtaining on the first working day of October 1994 to be published in the ‘C’ series of the Official Journal of the European Communities.
  30. SPECIAL PROVISIONS
  31. Goods for certain categories of ships, boats and other vessels and for drilling or production platforms
  32. 1Division 1
  33. 2Customs duties shall be suspended in respect of:
  34. 3Division 3
  35. Civil aircraft and goods for use in civil aircraft
  36. 1Relief from customs duty is provided for:
  37. 2Division 2
  38. 3Division 3
  39. Pharmaceutical products
  40. 1Relief from customs duty is provided for pharmaceutical products of the following categories:
  41. Standard rate of duty
  42. 1Customs duty shall be charged at the flat rate of 10 % ad valorem on goods:
  43. 2Importations shall be treated as not being of a commercial nature if:
  44. 3The flat rate of customs duty shall not apply to goods imported under the conditions set out in paragraphs 1 and 2 if the person entitled has, before the said flat rate is applied to them, requested that they be subject to the customs duties appropriate to them. All the goods making up the consignment shall then be subject to the import duties which are appropriate to them, without prejudice to the duty-free admission provided for pursuant to Articles 29 to 31 and 45 to 49 of Regulation (EEC) No 918/83.
  45. 4Division 4
  46. 5Division 5
  47. FContainers and packing materials
  48. 1When the containers and packing materials are classified with the goods in accordance with the provisions of general interpretative rule 5, they shall be:
  49. 2Division 2
  50. SIGNS, ABBREVIATIONS AND SYMBOLS
  51. SUPPLEMENTARY UNITS
  52. Part TWO: SCHEDULE OF CUSTOMS DUTIES
  53. ANIMAL OR VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES
  54. 15ANIMAL OR VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES
  55. Notes
  56. 1This chapter does not cover:
  57. 2Division 2
  58. 3Division 3
  59. 4Division 4
  60. Additional notes
  61. 1For the purposes of subheadings 1507 10, 1508 10, 1510 00 10, 1511 10, 1512 11, 1512 21, 1513 11, 1513 21, 1514 10, 1515 11, 1515 21, 1515 50 11, 1515 50 19, 1515 60 10, 1515 90 21, 1515 90 29, 1515 90 40 to 1515 90 59 and 1518 00 31:
  62. 2Division 2
  63. 3Subheadings 1522 00 31 and 1522 00 39 do not cover:
  64. 4Division 4
  65. PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES
  66. Note
  67. 1Division 1
  68. 16PREPARATIONS OF MEAT, OF FISH OR OF CRUSTACEANS, MOLLUSCS OR OTHER AQUATIC INVERTEBRATES
  69. Notes
  70. 1Division 1
  71. 2Food preparations fall in this chapter provided that they contain more than 20 % by weight of sausage, meat, meat offal, blood, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof. In cases where the preparation contains two or more of the products mentioned above, it is classified within the heading of Chapter 16 corresponding to the component or components which predominate by weight. These provisions do not apply to the stuffed products of heading No 1902 or to the preparations of heading No 2103 or 2104.
  72. Subheading notes
  73. 1Division 1
  74. 2Division 2
  75. Additional notes
  76. 1Division 1
  77. 2Division 2
  78. 17SUGARS AND SUGAR CONFECTIONERY
  79. Note
  80. 1This chapter does not cover:
  81. Subheading note
  82. 1Division 1
  83. Additional notes
  84. 1Division 1
  85. 2Division 2
  86. 3Division 3
  87. 4Division 4
  88. 5Division 5
  89. 18COCOA AND COCOA PREPARATIONS
  90. Notes
  91. 1Division 1
  92. 2Division 2
  93. Additional notes
  94. 1Division 1
  95. 2Division 2
  96. 19PREPARATIONS OF CEREALS, FLOUR, STARCH OR MILK; PASTRYCOOKS' PRODUCTS
  97. Notes
  98. 1This chapter does not cover:
  99. 2For the purposes of heading No 1901, the terms ‘flour’ and ‘meal’ mean:
  100. 3Division 3
  101. 4Division 4
  102. Additional notes
  103. 1Division 1
  104. 2Division 2
  105. 3Division 3
  106. 20PREPARATIONS OF VEGETABLES, FRUIT, NUTS OR OTHER PARTS OF PLANTS
  107. Notes
  108. 1This chapter does not cover:
  109. 2Division 2
  110. 3Division 3
  111. 4Division 4
  112. 5Division 5
  113. Subheading notes
  114. 1Division 1
  115. 2Division 2
  116. Additional notes
  117. 1Division 1
  118. 2The content of various sugars expressed as sucrose (sugar content) of the products classified within this chapter corresponds to the figure indicated by a refractometer (used in accordance with the method prescribed in the Annex to Regulation (EEC) No 558/93 at a temperature of 20oC and multiplied by the factor:
  119. 3The products classified within subheadings 2008 20 to 2008 80, 2008 92 and 2008 99 shall be considered as containing added sugar when the ‘sugar content’ thereof exceeds by weight the percentages given hereunder, according to the kind of fruit or edible part of plant concerned:
  120. 4For the purposes of subheadings 2008 30 11 to 2008 30 39, 2008 40 11 to 2008 40 39, 2008 50 11 to 2008 50 59, 2008 60 11 to 2008 60 39, 2008 70 11 to 2008 70 59, 2008 80 11 to 2008 80 39, 2008 92 12 to 2008 92 38 and 2008 99 11 to 2008 99 40, the following expressions shall have the meanings hereby assigned to them:
  121. 5The added sugar content of products classified under heading No 2009 corresponds to the ‘sugar content’ less the figures given hereunder, according to the kind of juice concerned:
  122. 6Division 6
  123. 7Division 7
  124. 8Division 8
  125. 21MISCELLANEOUS EDIBLE PREPARATIONS
  126. Notes
  127. 1This chapter does not cover:
  128. 2Division 2
  129. 3Division 3
  130. Additional notes
  131. 1Division 1
  132. 2For the purposes of subheading 2106 90 10, the term ‘cheese fondues’ shall be taken to mean preparations containing 12 % or more but less than 18 % of milk fats and made from melted cheese (Emmentaler and Gruyère exclusively) with the addition of white wine, kirsch, starch and spices and put up in immediate packings of a net capacity of 1 kg or less.
  133. 3Division 3
  134. 22BEVERAGES, SPIRITS AND VINEGAR
  135. Notes
  136. 1This chapter does not cover:
  137. 2Division 2
  138. 3Division 3
  139. Subheading note
  140. 1Division 1
  141. Additional notes
  142. 1For the purposes of heading Nos 2204 and 2205 and subheading 2206 00 10:
  143. 2Division 2
  144. 3For the purposes of subheadings 2204 21 and 2204 29:
  145. 4Subheadings 2204 21 11 to 2204 21 99 and 2204 29 12 to 2204 29 99 shall be taken to include:
  146. 5Division 5
  147. 6Division 6
  148. 7Division 7
  149. 8Division 8
  150. 9For the purposes of subheadings 2206 00 31 and 2206 00 39, the following are regarded as ‘sparkling’:
  151. 10Division 10
  152. 23RESIDUES AND WASTE FROM THE FOOD INDUSTRIES; PREPARED ANIMAL FODDER
  153. Note
  154. 1Division 1
  155. Additional notes
  156. 1Subheading 2303 10 19 includes only residues from the manufacture of starch from maize and does not cover blends of such residues with products derived from other plants or products derived from maize otherwise than in the course of the production of starch by the wet process.
  157. 2Division 2
  158. 3For the purposes of subheadings 2307 00 11, 2307 00 19, 2308 90 11 and 2308 90 19, the following expressions shall have the meanings hereby assigned to them:
  159. 4Division 4
  160. 24TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES
  161. Note
  162. 1Division 1
  163. MINERAL PRODUCTS
  164. 25SALT; SULPHUR; EARTHS AND STONE; PLASTERING MATERIALS, LIME AND CEMENT
  165. Notes
  166. 1Except where their context or note 4 to this chapter otherwise requires, the headings of this chapter cover only products which are in the crude state or which have been washed (even with chemical substances eliminating the impurities without changing the structure of the product), crushed, ground, powdered, levigated, sifted, screened, concentrated by flotation, magnetic separation or other mechanical or physical processes (except crystallization), but not products which have been roasted, calcined, obtained by mixing or subjected to processing beyond that mentioned in each heading.
  167. 2This chapter does not cover:
  168. 3Division 3
  169. 4Division 4
  170. 26ORES, SLAG AND ASH
  171. Notes
  172. 1This chapter does not cover:
  173. 2Division 2
  174. 3Division 3
  175. 27MINERAL FUELS, MINERAL OILS AND PRODUCTS OF THEIR DISTILLATION; BITUMINOUS SUBSTANCES; MINERAL WAXES
  176. Notes
  177. 1This chapter does not cover:
  178. 2References in heading No 2710 to ‘petroleum oils and oils obtained from bituminous minerals’ include not only petroleum oils and oils obtained from bituminous minerals but also similar oils, as well as those consisting mainly of mixed unsaturated hydrocarbons, obtained by any process, provided that the weight of the non-aromatic constituents exceeds that of the aromatic constituents.
  179. Subheading notes
  180. 1Division 1
  181. 2Division 2
  182. 3Division 3
  183. Additional notes
  184. 1For the purposes of heading No 2710:
  185. 2Division 2
  186. 3For the purposes of subheadings 2712 90 31 to 2712 90 39), the term ‘crude’ shall be taken to apply to products:
  187. 4For the purposes of heading Nos 2710, 2711 and 2712, the term ‘specific process’ shall be taken to apply to the following operations:
  188. 5Division 5
  189. 6Subheading 2710 00 85 covers only oils to be mixed with other oils, with the products of heading No 3811 or with thickeners in order to produce oils, greases or lubricating preparations, by enterprises which, because of the plant with which they are equipped, cannot claim exemption from customs duty under the terms of additional note 5 relating to heading No 2710, and which process such oils for resale in plants equipped with all the following:
  190. PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES
  191. Notes
  192. 1Division 1
  193. 2Division 2
  194. 3Goods put up in sets consisting of two or more separate constituents, some or all of which fall in this section and are intended to be mixed together to obtain a product of Section VI or VII, are to be classified within the heading appropriate to that product, provided that the constituents are:
  195. 28INORGANIC CHEMICALS: ORGANIC OR INORGANIC COMPOUNDS OF PRECIOUS METALS, OF RARE-EARTH METALS, OF RADIOACTIVE ELEMENTS OR OF ISOTOPES
  196. Notes
  197. 1Except where the context otherwise requires, the headings of this chapter apply only to:
  198. 2In addition to dithionites and sulphoxylates, stabilized with organic substances (heading No 2831), carbonates and peroxocarbonates of inorganic bases (heading No 2836), cyanides, cyanide oxides and complex cyanides of inorganic bases (heading No 2837), fulminates, cyanates and thiocyanates, of inorganic bases (heading No 2838), organic products included in heading Nos 2843 to 2846 and carbides (heading No 2849), only the following compounds of carbon are to be classified in this chapter:
  199. 3Subject to the provisions of note 1 to Section VI, this chapter does not cover:
  200. 4Division 4
  201. 5Heading Nos 2826 to 2842 apply only to metal or ammonium salts or peroxysalts.
  202. 6Heading No 2844 applies only to:
  203. 7Division 7
  204. 8Division 8
  205. Additional note
  206. 1Division 1
  207. 29ORGANIC CHEMICALS
  208. Notes
  209. 1Except where the context otherwise requires, the headings of this chapter apply only to:
  210. 2This chapter does not cover:
  211. 3Division 3
  212. 4In heading Nos 2904 to 2906, 2908 to 2911 and 2913 to 2920, any reference to halogenated, sulphonated, nitrated or nitrosated derivatives includes a reference to compound derivatives, such as sulphohalogenated, nitrohalogenated, nitrosulphonated or nitrosulphohalogenated derivatives.
  213. 5Division 5
  214. 6The compounds of heading Nos 2930 and 2931 are organic compounds the molecules of which contain, in addition to atoms of hydrogen, oxygen or nitrogen, atoms of other non-metals or of metals (such as sulphur, arsenic, mercury or lead) directly linked to carbon atoms.
  215. 7Heading Nos 2932, 2933 and 2934 do not include epoxides with a three-membered ring, ketone peroxides, cyclic polymers of aldehydes or of thioaldehydes, anhydrides of polybasic carboxylic acids, cyclic esters of polyhydric alcohols or phenols with polybasic acids, or imides of polybasic acids.
  216. Subheading note
  217. 1Division 1
  218. Additional note
  219. 1Division 1
  220. 30PHARMACEUTICAL PRODUCTS
  221. Notes
  222. 1This chapter does not cover:
  223. 2For the purposes of heading Nos 3003 and 3004 and of note 3 (d) to this chapter, the following are to be treated:
  224. 3Heading No 3006 applies only to the following, which are to be classified in that heading and in no other heading of the nomenclature:
  225. 31FERTILIZERS
  226. Notes
  227. 1This chapter does not cover:
  228. 2Heading No 3102 applies only to the following goods, provided that they are not put up in the forms or packages described in heading No 3105:
  229. 3Heading No 3103 applies only to the following goods, provided that they are not put up in the forms or packages described in heading No 3105:
  230. 4Heading No 3104 applies only to the following goods, provided that they are not put up in the forms or packages described in heading No 3105:
  231. 5Division 5
  232. 6Division 6
  233. 32TANNING OR DYEING EXTRACTS; TANNINS AND THEIR DERIVATIVES; DYES, PIGMENTS AND OTHER COLOURING MATTER; PAINTS AND VARNISHES; PUTTY AND OTHER MASTICS; INKS
  234. Notes
  235. 1This chapter does not cover:
  236. 2Division 2
  237. 3Division 3
  238. 4Division 4
  239. 5Division 5
  240. 6The expression ‘stamping foils’ in heading No 3212 applies only to thin sheets of a kind used for printing, for example, book covers or hat bands, and consisting of:
  241. 33ESSENTIAL OILS AND RESINOIDS; PERFUMERY, COSMETIC OR TOILET PREPARATIONS
  242. Notes
  243. 1This chapter does not cover:
  244. 2Division 2
  245. 3Division 3
  246. 34SOAP, ORGANIC SURFACE-ACTIVE AGENTS, WASHING PREPARATIONS, LUBRICATING PREPARATIONS, ARTIFICIAL WAXES, PREPARED WAXES, POLISHING OR SCOURING PREPARATIONS, CANDLES AND SIMILAR ARTICLES, MODELLING PASTES, ‘DENTAL WAXES’ AND DENTAL PREPARATIONS WITH A BASIS OF PLASTER
  247. Notes
  248. 1This chapter does not cover:
  249. 2Division 2
  250. 3For the purposes of heading No 3402, ‘organic surface-active agents’ are products which when mixed with water at a concentration of 0,5 % at 20 oC and left to stand for one hour at the same temperature:
  251. 4Division 4
  252. 5In heading No 3404, subject to the exclusions provided below, the expression ‘artificial waxes and prepared waxes’ applies only to:
  253. 35ALBUMINOIDAL SUBSTANCES; MODIFIED STARCHES; GLUES; ENZYMES
  254. Notes
  255. 1This chapter does not cover:
  256. 2For the purposes of heading No 3505, the term ‘dextrins’ means starch degradation products with a reducing sugar content, expressed as dextrose on the dry substance, not exceeding 10 %.
  257. Additional note
  258. 1Division 1
  259. 36EXPLOSIVES; PYROTECHNIC PRODUCTS; MATCHES; PYROPHORIC ALLOYS; CERTAIN COMBUSTIBLE PREPARATIONS
  260. Notes
  261. 1Division 1
  262. 2The expression ‘articles of combustible materials’ in heading No 3606 applies only to:
  263. 37PHOTOGRAPHIC OR CINEMATOGRAPHIC GOODS
  264. Notes
  265. 1Division 1
  266. 2Division 2
  267. Additional notes
  268. 1Division 1
  269. 2Division 2
  270. 38MISCELLANEOUS CHEMICAL PRODUCTS
  271. Notes
  272. 1This chapter does not cover:
  273. 2Heading No 3823 includes the following goods which are not to be classified in any other heading of the nomenclature:
  274. PLASTICS AND ARTICLES THEREOF; RUBBER AND ARTICLES THEREOF
  275. Notes
  276. 1Goods put up in sets consisting of two or more separate constituents, some or all of which fall in this section and are intended to be mixed together to obtain a product of Section VI or VII, are to be classified in the heading appropriate to that product, provided that the constituents are:
  277. 2Division 2
  278. 39PLASTICS AND ARTICLES THEREOF
  279. Notes
  280. 1Throughout the nomenclature the expression ‘plastics’ means those materials of heading Nos 3901 to 3914 which are or have been capable, either at the moment of polymerization or at some subsequent stage, of being formed under external influence (usually heat and pressure, if necessary with a solvent or plasticizer) by moulding, casting, extruding, rolling or other process into shapes which are retained on the removal of the external influence.
  281. 2This chapter does not cover:
  282. 3Heading Nos 3901 to 3911 apply only to goods of a kind produced by chemical synthesis, falling in the following categories:
  283. 4For the purposes of this chapter, except where the context otherwise requires, copolymers (including co-polycondensates, co-polyaddition products, block copolymers and graft copolymers) and polymer blends are to be classified in the heading covering polymers of that comonomer which predominates by weight over every other single comonomer, comonomers whose polymers fall within the same heading being regarded as constituting a single comonomer.
  284. 5Division 5
  285. 6In heading Nos 3901 to 3914, the expression ‘primary forms’ applies only to the following forms:
  286. 7Division 7
  287. 8Division 8
  288. 9Division 9
  289. 10Division 10
  290. 11Heading No 3925 applies only to the following articles, not being products covered by any of the earlier headings of sub-chapter II:
  291. Subheading note
  292. 1Division 1
  293. 40RUBBER AND ARTICLES THEREOF
  294. Notes
  295. 1Division 1
  296. 2This chapter does not cover:
  297. 3In heading Nos 4001 to 4003 and 4005, the expression ‘primary forms’ applies only to the following forms:
  298. 4In note 1 to this chapter and in heading No 4002, the expression ‘synthetic rubber’ applies to:
  299. 5Division 5
  300. 6Division 6
  301. 7Division 7
  302. 8Division 8
  303. 9In heading Nos 4001, 4002, 4003, 4005 and 4008, the expressions ‘plates’, ‘sheets’ and ‘strip’ apply only to plates, sheets and strip and to blocks of regular geometric shape, uncut or simply cut to rectangular (including square) shape, whether or not having the character of articles and whether or not printed or otherwise surface-worked, but not otherwise cut to shape or further worked.
  304. RAW HIDES AND SKINS, LEATHER, FURSKINS AND ARTICLES THEREOF; SADDLERY AND HARNESS; TRAVEL GOODS, HANDBAGS AND SIMILAR CONTAINERS; ARTICLES OF ANIMAL GUT (OTHER THAN SILKWORM GUT)
  305. 41RAW HIDES AND SKINS (OTHER THAN FURSKINS) AND LEATHER
  306. Notes
  307. 1This chapter does not cover:
  308. 2Division 2
  309. 42ARTICLES OF LEATHER; SADDLERY AND HARNESS; TRAVEL GOODS, HANDBAGS AND SIMILAR CONTAINERS; ARTICLES OF ANIMAL GUT (OTHER THAN SILKWORM GUT)
  310. Notes
  311. 1This chapter does not cover:
  312. 2In addition to the provisions of note 1, heading No 4202 does not cover:
  313. 3Division 3
  314. 43FURSKINS AND ARTIFICIAL FUR; MANUFACTURES THEREOF
  315. Notes
  316. 1Division 1
  317. 2This chapter does not cover:
  318. 3Division 3
  319. 4Division 4
  320. 5Division 5
  321. WOOD AND ARTICLES OF WOOD; WOOD CHARCOAL; CORK AND ARTICLES OF CORK; MANUFACTURES OF STRAW, OF ESPARTO OR OF OTHER PLAITING MATERIALS; BASKETWARE AND WICKERWORK
  322. 44WOOD AND ARTICLES OF WOOD; WOOD CHARCOAL
  323. Notes
  324. 1This chapter does not cover:
  325. 2Division 2
  326. 3Division 3
  327. 4Division 4
  328. 5Division 5
  329. 6Division 6
  330. Additional notes
  331. 1Division 1
  332. 2Division 2
  333. 45CORK AND ARTICLES OF CORK
  334. Note
  335. 1This chapter does not cover:
  336. 46MANUFACTURES OF STRAW, OF ESPARTO OR OF OTHER PLAITING MATERIALS; BASKETWARE AND WICKER WORK
  337. Notes
  338. 1Division 1
  339. 2This chapter does not cover:
  340. 3Division 3
  341. PULP OF WOOD OR OF OTHER FIBROUS CELLULOSIC MATERIAL; WASTE AND SCRAP OF PAPER OR PAPERBOARD; PAPER AND PAPERBOARD AND ARTICLES THEREOF
  342. 47PULP OF WOOD OR OF OTHER FIBROUS CELLULOSIC MATERIAL; WASTE AND SCRAP OF PAPER OR PAPERBOARD
  343. Note
  344. 1Division 1
  345. 48PAPER AND PAPERBOARD; ARTICLES OF PAPER PULP, OF PAPER OR OF PAPERBOARD
  346. Notes
  347. 1This chapter does not cover:
  348. 2Division 2
  349. 3Division 3
  350. 4In addition to handmade paper and paperboard, heading No 4802 covers only paper and paperboard made mainly from bleached pulp or from pulp obtained by a mechanical process and satisfying any of the following criteria:
  351. 5Division 5
  352. 6Division 6
  353. 7Heading Nos 4801, 4802, 4804 to 4808, 4810 and 4811 apply only to paper, paperboard, cellulose wadding and webs of cellulose fibres:
  354. 8For the purposes of heading No 4814, the expression ‘wallpaper and similar wall coverings’ applies only to:
  355. 9Division 9
  356. 10Division 10
  357. 11Division 11
  358. Subheading notes
  359. 1For the purposes of subheadings 4804 11 and 4804 19, ‘kraftliner’ means machine-finished or machine-glazed paper and paperboard, of which not less than 80% by weight of the total fibre content consists of wood fibres obtained by the chemical sulphate or soda processes, in rolls, weighing more than 115 g/m2 and having a minimum Mullen bursting strength as indicated in the following table or the linearly interpolated or extrapolated equivalent for any other weight.
  360. 2For the purposes of subheadings 4804 21 and 4804 29, ‘sack kraft paper’ means machine-finished paper, of which not less than 80 % by weight of the total fibre content consists of fibres obtained by the chemical sulphate or soda processes, in rolls, weighing not less than 60 g/m2 but not more than 115 g/m2 and meeting one of the following sets of specifications:
  361. 3Division 3
  362. 4Division 4
  363. 5Division 5
  364. Additional note
  365. 1Division 1
  366. 49PRINTED BOOKS, NEWSPAPERS, PICTURES AND OTHER PRODUCTS OF THE PRINTING INDUSTRY; MANUSCRIPTS, TYPESCRIPTS AND PLANS
  367. Notes
  368. 1This chapter does not cover:
  369. 2Division 2
  370. 3Division 3
  371. 4Heading No 4901 also covers:
  372. 5Division 5
  373. 6Division 6
  374. TEXTILES AND TEXTILE ARTICLES
  375. Notes
  376. 1This section does not cover:
  377. 2Division 2
  378. 3Division 3
  379. 4Division 4
  380. 5For the purposes of heading Nos 5204, 5401 and 5508, the expression ‘sewing thread’ means multiple (folded) or cabled yarn:
  381. 6For the purposes of this section, the expression ‘high tenacity yarn’ means yarn having a tenacity, expressed in cN/tex (centinewtons per tex), greater than the following:
  382. 7For the purposes of this section, the expression ‘made up’ means:
  383. 8Division 8
  384. 9Division 9
  385. 10Division 10
  386. 11Division 11
  387. 12Division 12
  388. 13Division 13
  389. Subheading notes
  390. 1In this section and, where applicable, throughout the nomenclature, the following expressions have the meanings hereby assigned to them:
  391. 2Division 2
  392. Additional note
  393. 1Division 1
  394. 50SILK
  395. 51WOOL, FINE OR COARSE ANIMAL HAIR; HORSEHAIR YARN AND WOVEN FABRIC
  396. Note
  397. 1Throughout the nomenclature:
  398. Additional note
  399. 1Division 1
  400. 52COTTON
  401. Subheading note
  402. 1Division 1
  403. 53OTHER VEGETABLE TEXTILE FIBRES; PAPER YARN AND WOVEN FABRICS OF PAPER YARN
  404. Additional note
  405. 1Division 1
  406. 54MAN-MADE FILAMENTS
  407. Notes
  408. 1Throughout the nomenclature, the term ‘man-made fibres’ means staple fibres and filaments of organic polymers produced by manufacturing processes, either:
  409. 2Division 2
  410. 55MAN-MADE STAPLE FIBRES
  411. Note
  412. 1Heading Nos 5501 and 5502 apply only to man-made filament tow, consisting of parallel filaments of a uniform length equal to the length of the tow, meeting the following specifications:
  413. 56WADDING, FELT AND NONWOVENS; SPECIAL YARNS; TWINE, CORDAGE, ROPES AND CABLES AND ARTICLES THEREOF
  414. Notes
  415. 1This chapter does not cover:
  416. 2Division 2
  417. 3Heading Nos 5602 and 5603 cover respectively felt and nonwovens, impregnated, coated, covered or laminated with plastics or rubber whatever the nature of these materials (compact or cellular).
  418. 4Division 4
  419. 57CARPETS AND OTHER TEXTILE FLOOR COVERINGS
  420. Notes
  421. 1Division 1
  422. 2Division 2
  423. Additional note
  424. 1Division 1
  425. 58SPECIAL WOVEN FABRICS; TUFTED TEXTILE FABRICS; LACE; TAPESTRIES; TRIMMINGS; EMBROIDERY
  426. Notes
  427. 1Division 1
  428. 2Division 2
  429. 3Division 3
  430. 4Division 4
  431. 5For the purposes of heading No 5806, the expression ‘narrow woven fabrics’ means:
  432. 6Division 6
  433. 7Division 7
  434. 59IMPREGNATED, COATED, COVERED OR LAMINATED TEXTILE FABRICS; TEXTILE ARTICLES OF A KIND SUITABLE FOR INDUSTRIAL USE
  435. Notes
  436. 1Division 1
  437. 2Heading No 5903 applies to:
  438. 3For the purposes of heading No 5905, the expression ‘textile wall coverings’ applies to products in rolls, of a width of not less than 45 cm, suitable for wall or ceiling decoration, consisting of a textile surface which has been fixed on a backing or has been treated on the back (impregnated or coated to permit pasting).
  439. 4For the purposes of heading No 5906, the expression ‘rubberized textile fabrics’ means:
  440. 5Heading No 5907 does not apply to:
  441. 6Heading No 5910 does not apply to:
  442. 7Heading No 5911 applies to the following goods, which do not fall in any other heading of Section XI:
  443. 60KNITTED OR CROCHETED FABRICS
  444. Notes
  445. 1This chapter does not cover:
  446. 2Division 2
  447. 3Division 3
  448. 61ARTICLES OF APPAREL AND CLOTHING ACCESSORIES, KNITTED OR CROCHETED
  449. Notes
  450. 1Division 1
  451. 2This chapter does not cover:
  452. 3For the purposes of heading Nos 6103 and 6104:
  453. 4Division 4
  454. 5For the purposes of heading No 6111:
  455. 6For the purposes of heading No 6112 ‘ski suits’ means garments or sets of garments which, by their general appearance and texture, are identifiable as intended to be worn principally for skiing (cross-country or alpine). They consist either of:
  456. 7Division 7
  457. 8Garments of this chapter designed for left over right closure at the front shall be regarded as men's or boys' garments, and those designed for right over left closure at the front as women's or girls' garments. These provisions do not apply where the cut of the garment clearly indicates that it is designed for one or other of the sexes.
  458. 9Division 9
  459. Additional notes
  460. 1For the application of note 3 (b) of this chapter the components of an ensemble must be made up entirely in a single identical fabric, subject to compliance with the other conditions laid down in the said note.
  461. 2For the purposes of heading No 6109, the terms ‘singlets’ and ‘other vests’ include garments, even if of a fancy design, worn next to the body, without collar, with or without sleeves, including those with shoulder straps.
  462. 62ARTICLES OF APPAREL AND CLOTHING ACCESSORIES, NOT KNITTED OR CROCHETED
  463. Notes
  464. 1Division 1
  465. 2This chapter does not cover:
  466. 3For the purposes of heading Nos 6203 and 6204:
  467. 4For the purposes of heading No 6209:
  468. 5Division 5
  469. 6For the purposes of heading No 6211, ‘ski suits’ means garments or sets of garments which, by their general appearance and texture, are identifiable as intended to be worn principally for skiing (cross-country or alpine). They consist either of:
  470. 7Division 7
  471. 8Garments of this chapter designed for left over right closure at the front shall be regarded as men's or boys' garments, and those designed for right over left closure at the front as women's or girls' garments. These provisions do not apply where the cut of the garment clearly indicates that it is designed for one or other of the sexes.
  472. 9Division 9
  473. Additional note
  474. 1For the application of note 3 (b) of this chapter the components of an ensemble must be made up entirely in a single identical fabric, subject to compliance with the other conditions laid down in the said note.
  475. 63OTHER MADE-UP TEXTILE ARTICLES; SETS; WORN CLOTHING AND WORN TEXTILE ARTICLES; RAGS
  476. Notes
  477. 1Division 1
  478. 2Sub-chapter I does not cover:
  479. 3Heading No 6309 applies only to the following goods:
  480. FOOTWEAR, HEADGEAR, UMBRELLAS, SUN UMBRELLAS, WALKING-STICKS, SEAT-STICKS, WHIPS, RIDING-CROPS AND PARTS THEREOF; PREPARED FEATHERS AND ARTICLES MADE THEREWITH; ARTIFICIAL FLOWERS; ARTICLES OF HUMAN HAIR
  481. 64FOOTWEAR, GAITERS AND THE LIKE; PARTS OF SUCH ARTICLES
  482. Notes
  483. 1This chapter does not cover:
  484. 2Division 2
  485. 3Division 3
  486. 4Subject to note 3 to this chapter:
  487. Subheading note
  488. 1For the purposes of subheadings 6402 11, 6402 19, 6403 11, 6403 19 and 6404 11, the expression ‘sports footwear’ applies only to:
  489. Additional note
  490. 1Within the meaning of note 4 (a), ‘reinforcements’ is taken to mean all pieces of material (e.g., plastics or leather) attached to the external surface of the upper to give additional strength, whether or not also attached to the sole. After the removal of reinforcements, the visible material must have the characteristics of an upper and not lining.
  491. 65HEADGEAR AND PARTS THEREOF
  492. Notes
  493. 1This chapter does not cover:
  494. 2Division 2
  495. 66UMBRELLAS, SUN UMBRELLAS, WALKING-STICKS, SEAT-STICKS, WHIPS, RIDING CROPS AND PARTS THEREOF
  496. Notes
  497. 1This chapter does not cover:
  498. 2Division 2
  499. 67PREPARED FEATHERS AND DOWN AND ARTICLES MADE OF FEATHERS OR OF DOWN; ARTIFICIAL FLOWERS; ARTICLES OF HUMAN HAIR
  500. Notes
  501. 1This chapter does not cover:
  502. 2Heading No 6701 does not cover:
  503. 3Heading No 6702 does not cover:
  504. ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA OR SIMILAR MATERIALS; CERAMIC PRODUCTS; GLASS AND GLASSWARE
  505. 68ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA OR SIMILAR MATERIALS
  506. Notes
  507. 1This chapter does not cover:
  508. 2Division 2
  509. 69CERAMIC PRODUCTS
  510. Notes
  511. 1Division 1
  512. 2This chapter does not cover:
  513. 70GLASS AND GLASSWARE
  514. Notes
  515. 1This chapter does not cover:
  516. 2For the purposes of headings Nos 7003, 7004 and 7005:
  517. 3Division 3
  518. 4For the purposes of heading No 7019, the expression ‘glass wool’ means:
  519. 5Division 5
  520. Subheading note
  521. 1Division 1
  522. NATURAL OR CULTURED PEARLS, PRECIOUS OR SEMI-PRECIOUS STONES, PRECIOUS METALS, METALS CLAD WITH PRECIOUS METAL, AND ARTICLES THEREOF; IMITATION JEWELLERY; COIN
  523. 71NATURAL OR CULTURED PEARLS, PRECIOUS OR SEMI-PRECIOUS STONES, PRECIOUS METALS, METALS CLAD WITH PRECIOUS METAL, AND ARTICLES THEREOF; IMITATION JEWELLERY; COIN
  524. Notes
  525. 1Subject to note 1 (a) to Section VI and except as provided below, all articles consisting wholly or partly:
  526. 2Division 2
  527. 3This chapter does not cover:
  528. 4Division 4
  529. 5For the purposes of this chapter, any alloy (including a sintered mixture and an inter-metallic compound) containing precious metal is to be treated as an alloy of precious metal if any one precious metal constitutes as much as 2 %, by weight, of the alloy. Alloys of precious metal are to be classified according to the following rules:
  530. 6Division 6
  531. 7Division 7
  532. 8For the purposes of heading No 7113, the expression ‘articles of jewellery’ means:
  533. 9Division 9
  534. 10Division 10
  535. Subheading notes
  536. 1Division 1
  537. 2Division 2
  538. 3Division 3
  539. Additional note
  540. 1Division 1
  541. BASE METALS AND ARTICLES OF BASE METAL
  542. Notes
  543. 1This section does not cover:
  544. 2Throughout the nomenclature, the expression ‘parts of general use’ means:
  545. 3Classification of alloys (other than ferro-alloys and master alloys as defined in Chapters 72 and 74):
  546. 4Division 4
  547. 5Classification of composite articles:
  548. 6In this section, the following expressions have the meanings hereby assigned to them:
  549. 72IRON AND STEEL
  550. Notes
  551. 1In this chapter and, in the case of notes (d), (e) and (0 throughout the nomenclature, the following expressions have the meanings hereby assigned to them:
  552. 2Division 2
  553. 3Division 3
  554. Subheading notes
  555. 1In this chapter the following expressions have the meanings hereby assigned to them:
  556. 2For the classification of ferro-alloys in the subheadings of heading No 7202, the following rule should be observed:
  557. Additional note
  558. 1The following expressions have the meanings hereby assigned to them:
  559. 73ARTICLES OF IRON OR STEEL
  560. Notes
  561. 1Division 1
  562. 2Division 2
  563. 74COPPER AND ARTICLES THEREOF
  564. Note
  565. 1In this chapter the following expressions have the meanings hereby assigned to them:
  566. Subheading note
  567. 1In this chapter the following expressions have the meanings hereby assigned to them:
  568. 75NICKEL AND ARTICLES THEREOF
  569. Note
  570. 1In this chapter the following expressions have the meanings hereby assigned to them:
  571. Subheading note
  572. 1In this chapter the following expressions have the meanings hereby assigned to them:
  573. 76ALUMINIUM AND ARTICLES THEREOF
  574. Note
  575. 1In this chapter the following expressions have the meanings hereby assigned to them:
  576. Subheading note
  577. 1In this chapter the following expressions have the meanings hereby assigned to them:
  578. 78LEAD AND ARTICLES THEREOF
  579. Note
  580. 1In this chapter the following expressions have the meanings hereby assigned to them:
  581. Subheading note
  582. 1In this chapter the expression ‘refined lead’ means:
  583. 79ZINC AND ARTICLES THEREOF
  584. Note
  585. 1In this chapter the following expressions have the meanings hereby assigned to them:
  586. Subheading note
  587. 1In this chapter the following expressions have the meanings hereby assigned to them:
  588. 80TIN AND ARTICLES THEREOF
  589. Note
  590. 1In this chapter the following expressions have the meanings hereby assigned to them:
  591. Subheading note
  592. 1In this chapter the following expressions have the meanings hereby assigned to them:
  593. 81OTHER BASE METALS; CERMETS; ARTICLES THEREOF
  594. Subheading note
  595. 1Division 1
  596. 82TOOLS, IMPLEMENTS, CUTLERY, SPOONS AND FORKS, OF BASE METAL; PARTS THEREOF OF BASE METAL
  597. Notes
  598. 1Apart from blowlamps, portable forges, grinding wheels with frameworks, manicure and pedicure sets, and goods of heading No 8209, this chapter covers only articles with a blade, working edge, working surface or other working part of:
  599. 2Parts of base metal of the articles of this chapter are to be classified with the articles of which they are parts, except parts separately specified as such and tool-holders for hand tools (heading No 8466). However, parts of general use as defined in note 2 to Section XV are in all cases excluded from this chapter.
  600. 3Division 3
  601. YCHAPTER 83MISCELLANEOUS ARTICLES OF BASE METAL
  602. Notes
  603. 1Division 1
  604. 2Division 2
  605. MACHINERY AND MECHANICAL APPLIANCES; ELECTRICAL EQUIPMENT; PARTS THEREOF; SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE AND SOUND RECORDERS AND REPRODUCERS, AND PARTS AND ACCESSORIES OF SUCH ARTICLES
  606. Notes
  607. 1This section does not cover:
  608. 2Subject to note 1 to this section, note 1 to Chapter 84 and to note 1 to Chapter 85, parts of machines (not being parts of the articles of heading No 8484, 8544, 8545, 8546 or 8547) are to be classified according to the following rules:
  609. 3Division 3
  610. 4Division 4
  611. 5Division 5
  612. Additional notes
  613. 1Division 1
  614. 2Division 2
  615. 3Division 3
  616. 4Division 4
  617. 84NUCLEAR REACTORS, BOILERS, MACHINERY AND MECHANICAL APPLIANCES; PARTS THEREOF
  618. Notes
  619. 1This chapter does not cover:
  620. 2Subject to the operation of note 3 to Section XVI, a machine or appliance which answers to a description within one or more of the heading Nos 8401 to 8424 and at the same time to a description within one or other of the heading Nos 8425 to 8480 is to be classified under the appropriate heading of the former group and not the latter.
  621. 3Division 3
  622. 4Heading No 8457 applies only to machine-tools for working metal (other than lathes) which can carry out different types of machining operations either:
  623. 5Division 5
  624. 6Heading No 8482 applies inter alia to polished steel balls, the maximum and minimum diameters of which do not differ from the nominal diameter by more than 1 % or by more than 0,05 mm, whichever is less.
  625. 7A machine which is used for more than one purpose is, for the purposes of classification, to be treated as if its principal purpose were its sole purpose.
  626. Subheading note
  627. 1Division 1
  628. Additional note
  629. 1Division 1
  630. 85ELECTRICAL MACHINERY AND EQUIPMENT AND PARTS THEREOF; SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE AND SOUND RECORDERS AND REPRODUCERS, AND PARTS AND ACCESSORIES OF SUCH ARTICLES
  631. Notes
  632. 1This chapter does not cover:
  633. 2Heading Nos 8501 to 8504 do not apply to goods described in heading No 8511, 8512, 8540, 8541 or 8542.
  634. 3Heading No 8509 covers only the following electro-mechanical machines of the kind commonly used for domestic purposes:
  635. 4For the purposes of heading No 8534, ‘printed circuits’ are circuits obtained by forming on an insulating base, by any printing process (for example, embossing, plating-up, etching) or by the ‘film circuit’ technique, conductor elements, contacts or other printed components (for example, inductances, resistors, capacitors) alone or interconnected according to a pre-established pattern, other than elements which can produce, rectify, modulate or amplify an electrical signal (for example, semiconductor elements).
  636. 5For the purposes of heading Nos 8541 and 8542:
  637. 6Division 6
  638. Additional notes
  639. 1Division 1
  640. 2Division 2
  641. VEHICLES, AIRCRAFT, VESSELS AND ASSOCIATED TRANSPORT EQUIPMENT
  642. Notes
  643. 1Division 1
  644. 2The expressions ‘parts’ and ‘parts and accessories’ do not apply to the following articles, whether or not they are identifiable as for the goods of this section:
  645. 3Division 3
  646. 4Aircraft specially constructed so that they can also be used as road vehicles are classified as aircraft.
  647. 5Air-cushion vehicles are to be classified within this section with the vehicles to which they are most akin as follows:
  648. Additional notes
  649. 1Division 1
  650. 2Division 2
  651. 86RAILWAY OR TRAMWAY LOCOMOTIVES, ROLLING-STOCK AND PARTS THEREOF; RAILWAY OR TRAMWAY TRACK FIXTURES AND FITTINGS AND PARTS THEREOF; MECHANICAL (INCLUDING ELECTRO-MECHANICAL) TRAFFIC SIGNALLING EQUIPMENT OF ALL KINDS
  652. Notes
  653. 1This chapter does not cover:
  654. 2Heading No 8607 applies inter alia to:
  655. 3Subject to the provisions of note 1 above, heading No 8608 applies inter alia to:
  656. 87VEHICLES OTHER THAN RAILWAY OR TRAMWAY ROLLING-STOCK, AND PARTS AND ACCESSORIES THEREOF
  657. Notes
  658. 1Division 1
  659. 2Division 2
  660. 3Division 3
  661. 4Division 4
  662. 88AIRCRAFT, SPACECRAFT, AND PARTS THEREOF
  663. Additional note
  664. 1Division 1
  665. 89SHIPS, BOATS AND FLOATING STRUCTURES
  666. Note
  667. 1Division 1
  668. Additional notes
  669. 1Division 1
  670. 2Division 2
  671. 3For the purpose of heading No 8908, the expression ‘vessels and other floating structures for breaking up’ includes the following articles when presented for breaking up, on condition that they have formed part of their normal equipment:
  672. OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS; CLOCKS AND WATCHES; MUSICAL INSTRUMENTS; PARTS AND ACCESSORIES THEREOF
  673. 90OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS; PARTS AND ACCESSORIES THEREOF
  674. Notes
  675. 1This chapter does not cover:
  676. 2Subject to note 1 above, parts and accessories for machines, apparatus, instruments or articles of this chapter are to be classified according to the following rules:
  677. 3Division 3
  678. 4Division 4
  679. 5Division 5
  680. 6Heading No 9032 applies only to:
  681. Additional notes
  682. 1Division 1
  683. 2Division 2
  684. 3Division 3
  685. 4Division 4
  686. 5Division 5
  687. 91CLOCKS AND WATCHES AND PARTS THEREOF
  688. Notes
  689. 1This chapter does not cover:
  690. 2Division 2
  691. 3Division 3
  692. 4Division 4
  693. 92MUSICAL INSTRUMENTS; PARTS AND ACCESSORIES OF SUCH ARTICLES
  694. Notes
  695. 1This chapter does not cover:
  696. 2Bows and sticks and similar devices used in playing the musical instruments of heading Nos 9202 or 9206 presented with such instruments in numbers normal thereto and clearly intended for use therewith, are to be classified within the same heading as the relative instruments.
  697. ARMS AND AMMUNITION; PARTS AND ACCESSORIES THEREOF
  698. 93ARMS AND AMMUNITION; PARTS AND ACCESSORIES THEREOF
  699. Notes
  700. 1This chapter does not cover:
  701. 2Division 2
  702. MISCELLANEOUS MANUFACTURED ARTICLES
  703. 94FURNITURE; BEDDING, MATTRESSES, MATTRESS SUPPORTS, CUSHIONS AND SIMILAR STUFFED FURNISHINGS; LAMPS AND LIGHTING FITTINGS, NOT ELSEWHERE SPECIFIED OR INCLUDED; ILLUMINATED SIGNS, ILLUMINATED NAME-PLATES AND THE LIKE; PREFABRICATED BUILDINGS
  704. Notes
  705. 1This chapter does not cover:
  706. 2The articles (other than parts) referred to in heading Nos 9401 to 9403 are to be classified in those headings only if they are designed for placing on the floor or ground.
  707. 3Division 3
  708. 4Division 4
  709. 95TOYS, GAMES AND SPORTS REQUISITES; PARTS AND ACCESSORIES THEREOF
  710. Notes
  711. 1This chapter does not cover:
  712. 2Division 2
  713. 3Division 3
  714. 96MISCELLANEOUS MANUFACTURED ARTICLES
  715. Notes
  716. 1This chapter does not cover:
  717. 2In heading No 9602, the expression ‘vegetable or mineral carving material’ means:
  718. 3Division 3
  719. 4Division 4
  720. WORKS OF ART, COLLECTORS' PIECES AND ANTIQUES
  721. 97WORKS OF ART, COLLECTORS' PIECES AND ANTIQUES
  722. Notes
  723. 1This chapter does not cover:
  724. 2Division 2
  725. 3Division 3
  726. 4Division 4
  727. 5Frames around paintings, drawings, pastels, collages or similar decorative plaques, engravings, prints or lighographs are to be classified with those articles, provided they are of a kind and of a value normal to those articles.
  728. 98COMPLETE INDUSTRIAL PLANT EXPORTED IN ACCORDANCE WITH COMMISSION REGULATION (EEC) No 518/79
  729. Note
  730. Part THREE: TARIFF ANNEXES
  731. Annex IISPECIFIC COMMUNITY MEASURES REFERRED TO IN ARTICLE 2 OF REGULATION (EEC) No 2658/87