OpenLegislation

Commission Regulation (EC) No 1359/95 of 13 June 1995 amending Annexes I and II to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff, and repealing Regulation (EEC) No 802/80

EU Regulation No 1359/1995 · Adopted 13 June 1995 · Extends to United Kingdom

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Commission Regulation (EC) No 1359/95

of 13 June 1995

amending Annexes I and II to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff, and repealing Regulation (EEC) No 802/80

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 Regulation (EC) No 3115/94 of 20 December 1994 amending Annexes I and II to Regulation (EEC) No 2658/87 which entered into force on 1 January 1995 took into account:

  • changes in requirements relating to statistics and commercial policy, in particular by virtue of Council Decision 94/800/EC of 22 December 1994 concerning the conclusion on behalf of the European Community, as regards matters within its competence, of the agreements reached in the Uruguay Round multilateral negotiations (1986-1994)f2 and Council Regulation (EC) No 3231/94 of 22 December 1994 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 it is necessary to implement, with effect from 1 July 1995, certain tariff measures, in particular for agricultural products as defined within the framework of the Uruguay Round multilateral negotiations;

Whereas it is appropriate for the Commission to adopt by means of a regulation to apply from 1 July 1995, 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 Decision 94/800/EC and Regulation (EC) No 3231/94 as well as other measures adopted by the Council or by the Commissionf4;

Whereas Regulation (EEC) No 802/80f5, as amended by Regulation (EEC) No 2723/90f6, classified certain products as butter under subheading 0405 00 10 of te combined nomenclature; whereas this classification is no longer in line with the new structure of heading No 0405 of the combined nomenclature annexed to this Regulation; whereas Regulation (EEC) No 802/80 should therefore be repealed;

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

OJ No L 336, 23. 12. 1994, p. 1.

f3

OJ No L 338, 28. 12. 1994, p. 1.

f4

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

f5

OJ No L 87, 1. 4. 1980, p. 54.

f6

OJ No L 261, 25. 9. 1990, p. 24.

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. General rules concerning duties
  10. 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 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.
  11. 2Division 2
  12. 3Division 3
  13. 4Division 4
  14. 5Division 5
  15. 6Division 6
  16. 7In 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:
  17. General rules applicable both to nomenclature and to duties
  18. 1Division 1
  19. 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:
  20. 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.
  21. SPECIAL PROVISIONS
  22. Goods for certain categories of ships, boats and other vessels and for drilling or production platforms
  23. 1Division 1
  24. 2Customs duties shall be suspended in respect of:
  25. 3Division 3
  26. Civil aircraft and goods for use in civil aircraft
  27. 1Relief from customs duty is provided for:
  28. 2Division 2
  29. 3Division 3
  30. Pharmaceutical products
  31. 1Relief from customs duty is provided for pharmaceutical products of the following categories:
  32. Standard rate of duty
  33. 1Customs duty shall be charged at the flat rate of 10 % ad valorem on goods:
  34. 2Importations shall be treated as not being of a commercial nature if:
  35. 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.
  36. 4Division 4
  37. 5Division 5
  38. EContainers and packing materials
  39. 1When the containers and packing materials are classified with the goods in accordance with the provisions of general interpretative rule 5, they shall be:
  40. 2Division 2
  41. SIGNS, ABBREVIATIONS AND SYMBOLS
  42. SUPPLEMENTARY UNITS
  43. Part TWO: SCHEDULE OF CUSTOMS DUTIES
  44. ANIMAL OR VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES
  45. 15ANIMAL OR VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES
  46. Notes
  47. 1This chapter does not cover:
  48. 2Division 2
  49. 3Division 3
  50. 4Division 4
  51. Additional notes
  52. 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:
  53. 2Division 2
  54. 3Subheadings 1522 00 31 and 1522 00 39 do not cover:
  55. 4Division 4
  56. PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES
  57. Note
  58. 1Division 1
  59. 16PREPARATIONS OF MEAT, OF FISH OR OF CRUSTACEANS, MOLLUSCS OR OTHER AQUATIC INVERTEBRATES
  60. Notes
  61. 1Division 1
  62. 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.
  63. Subheading notes
  64. 1Division 1
  65. 2Division 2
  66. Additional notes
  67. 1Division 1
  68. 2Division 2
  69. 17SUGARS AND SUGAR CONFECTIONERY
  70. Note
  71. 1This chapter does not cover:
  72. Subheading note
  73. 1Division 1
  74. Additional notes
  75. 1Division 1
  76. 2Division 2
  77. 3Division 3
  78. 4Division 4
  79. 5Division 5
  80. 18COCOA AND COCOA PREPARATIONS
  81. Notes
  82. 1Division 1
  83. 2Division 2
  84. Additional notes
  85. 1Division 1
  86. 2Division 2
  87. 19PREPARATIONS OF CEREALS, FLOUR, STARCH OR MILK; PASTRYCOOKS' PRODUCTS
  88. Notes
  89. 1This chapter does not cover:
  90. 2For the purposes of heading No 1901, the terms ‘flour’ and ‘meal’ mean:
  91. 3Division 3
  92. 4Division 4
  93. Additional notes
  94. 1Division 1
  95. 2Division 2
  96. 3Division 3
  97. 20PREPARATIONS OF VEGETABLES, FRUIT, NUTS OR OTHER PARTS OF PLANTS
  98. Notes
  99. 1This chapter does not cover:
  100. 2Division 2
  101. 3Division 3
  102. 4Division 4
  103. 5Division 5
  104. Subheading notes
  105. 1Division 1
  106. 2Division 2
  107. Additional notes
  108. 1Division 1
  109. 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:
  110. 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:
  111. 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:
  112. 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:
  113. 6Division 6
  114. 7Division 7
  115. 8Division 8
  116. 21MISCELLANEOUS EDIBLE PREPARATIONS
  117. Notes
  118. 1This chapter does not cover:
  119. 2Division 2
  120. 3Division 3
  121. Additional notes
  122. 1Division 1
  123. 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.
  124. 3Division 3
  125. 22BEVERAGES, SPIRITS AND VINEGAR
  126. Notes
  127. 1This chapter does not cover:
  128. 2Division 2
  129. 3Division 3
  130. Subheading note
  131. 1Division 1
  132. Additional notes
  133. 1For the purposes of heading Nos 2204 and 2205 and subheading 2206 00 10:
  134. 2Division 2
  135. 3For the purposes of subheadings 2204 21 and 2204 29:
  136. 4Subheadings 2204 21 11 to 2204 21 99 and 2204 29 12 to 2204 29 99 shall be taken to include:
  137. 5Division 5
  138. 6Division 6
  139. 7Division 7
  140. 8Division 8
  141. 9For the purposes of subheadings 2206 00 31 and 2206 00 39, the following are regarded as ‘sparkling’:
  142. 10Division 10
  143. 23RESIDUES AND WASTE FROM THE FOOD INDUSTRIES; PREPARED ANIMAL FODDER
  144. Note
  145. 1Division 1
  146. Additional notes
  147. 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.
  148. 2Division 2
  149. 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:
  150. 4Division 4
  151. 24TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES
  152. Note
  153. 1Division 1
  154. MINERAL PRODUCTS
  155. 25SALT; SULPHUR; EARTHS AND STONE; PLASTERING MATERIALS, LIME AND CEMENT
  156. Notes
  157. 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.
  158. 2This chapter does not cover:
  159. 3Division 3
  160. 4Division 4
  161. 26ORES, SLAG AND ASH
  162. Notes
  163. 1This chapter does not cover:
  164. 2Division 2
  165. 3Division 3
  166. 27MINERAL FUELS, MINERAL OILS AND PRODUCTS OF THEIR DISTILLATION; BITUMINOUS SUBSTANCES; MINERAL WAXES
  167. Notes
  168. 1This chapter does not cover:
  169. 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.
  170. Subheading notes
  171. 1Division 1
  172. 2Division 2
  173. 3Division 3
  174. Additional notes
  175. 1For the purposes of heading No 2710:
  176. 2Division 2
  177. 3For the purposes of subheadings 2712 90 31 to 2712 90 39), the term ‘crude’ shall be taken to apply to products:
  178. 4For the purposes of heading Nos 2710, 2711 and 2712, the term ‘specific process’ shall be taken to apply to the following operations:
  179. 5Division 5
  180. 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:
  181. PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES
  182. Notes
  183. 1Division 1
  184. 2Division 2
  185. 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:
  186. 28INORGANIC CHEMICALS: ORGANIC OR INORGANIC COMPOUNDS OF PRECIOUS METALS, OF RARE-EARTH METALS, OF RADIOACTIVE ELEMENTS OR OF ISOTOPES
  187. Notes
  188. 1Except where the context otherwise requires, the headings of this chapter apply only to:
  189. 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:
  190. 3Subject to the provisions of note 1 to Section VI, this chapter does not cover:
  191. 4Division 4
  192. 5Heading Nos 2826 to 2842 apply only to metal or ammonium salts or peroxysalts.
  193. 6Heading No 2844 applies only to:
  194. 7Division 7
  195. 8Division 8
  196. Additional note
  197. 1Division 1
  198. 29ORGANIC CHEMICALS
  199. Notes
  200. 1Except where the context otherwise requires, the headings of this chapter apply only to:
  201. 2This chapter does not cover:
  202. 3Division 3
  203. 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.
  204. 5Division 5
  205. 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.
  206. 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.
  207. Subheading note
  208. 1Division 1
  209. Additional note
  210. 1Division 1
  211. 30PHARMACEUTICAL PRODUCTS
  212. Notes
  213. 1This chapter does not cover:
  214. 2For the purposes of heading Nos 3003 and 3004 and of note 3 (d) to this chapter, the following are to be treated:
  215. 3Heading No 3006 applies only to the following, which are to be classified in that heading and in no other heading of the nomenclature:
  216. 31FERTILIZERS
  217. Notes
  218. 1This chapter does not cover:
  219. 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:
  220. 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:
  221. 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:
  222. 5Division 5
  223. 6Division 6
  224. 32TANNING OR DYEING EXTRACTS; TANNINS AND THEIR DERIVATIVES; DYES, PIGMENTS AND OTHER COLOURING MATTER; PAINTS AND VARNISHES; PUTTY AND OTHER MASTICS; INKS
  225. Notes
  226. 1This chapter does not cover:
  227. 2Division 2
  228. 3Division 3
  229. 4Division 4
  230. 5Division 5
  231. 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:
  232. 33ESSENTIAL OILS AND RESINOIDS; PERFUMERY, COSMETIC OR TOILET PREPARATIONS
  233. Notes
  234. 1This chapter does not cover:
  235. 2Division 2
  236. 3Division 3
  237. 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
  238. Notes
  239. 1This chapter does not cover:
  240. 2Division 2
  241. 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:
  242. 4Division 4
  243. 5In heading No 3404, subject to the exclusions provided below, the expression ‘artificial waxes and prepared waxes’ applies only to:
  244. 35ALBUMINOIDAL SUBSTANCES; MODIFIED STARCHES; GLUES; ENZYMES
  245. Notes
  246. 1This chapter does not cover:
  247. 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 %.
  248. Additional note
  249. 1Division 1
  250. 36EXPLOSIVES; PYROTECHNIC PRODUCTS; MATCHES; PYROPHORIC ALLOYS; CERTAIN COMBUSTIBLE PREPARATIONS
  251. Notes
  252. 1Division 1
  253. 2The expression ‘articles of combustible materials’ in heading No 3606 applies only to:
  254. 37PHOTOGRAPHIC OR CINEMATOGRAPHIC GOODS
  255. Notes
  256. 1Division 1
  257. 2Division 2
  258. Additional notes
  259. 1Division 1
  260. 2Division 2
  261. 38MISCELLANEOUS CHEMICAL PRODUCTS
  262. Notes
  263. 1This chapter does not cover:
  264. 2Heading No 3823 includes the following goods which are not to be classified in any other heading of the nomenclature:
  265. PLASTICS AND ARTICLES THEREOF; RUBBER AND ARTICLES THEREOF
  266. Notes
  267. 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:
  268. 2Division 2
  269. 39PLASTICS AND ARTICLES THEREOF
  270. Notes
  271. 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.
  272. 2This chapter does not cover:
  273. 3Heading Nos 3901 to 3911 apply only to goods of a kind produced by chemical synthesis, falling in the following categories:
  274. 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.
  275. 5Division 5
  276. 6In heading Nos 3901 to 3914, the expression ‘primary forms’ applies only to the following forms:
  277. 7Division 7
  278. 8Division 8
  279. 9Division 9
  280. 10Division 10
  281. 11Heading No 3925 applies only to the following articles, not being products covered by any of the earlier headings of sub-chapter II:
  282. Subheading note
  283. 1Division 1
  284. 40RUBBER AND ARTICLES THEREOF
  285. Notes
  286. 1Division 1
  287. 2This chapter does not cover:
  288. 3In heading Nos 4001 to 4003 and 4005, the expression ‘primary forms’ applies only to the following forms:
  289. 4In note 1 to this chapter and in heading No 4002, the expression ‘synthetic rubber’ applies to:
  290. 5Division 5
  291. 6Division 6
  292. 7Division 7
  293. 8Division 8
  294. 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.
  295. 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)
  296. 41RAW HIDES AND SKINS (OTHER THAN FURSKINS) AND LEATHER
  297. Notes
  298. 1This chapter does not cover:
  299. 2Division 2
  300. 42ARTICLES OF LEATHER; SADDLERY AND HARNESS; TRAVEL GOODS, HANDBAGS AND SIMILAR CONTAINERS; ARTICLES OF ANIMAL GUT (OTHER THAN SILKWORM GUT)
  301. Notes
  302. 1This chapter does not cover:
  303. 2In addition to the provisions of note 1 above, heading No 4202 does not cover:
  304. 3Division 3
  305. 43FURSKINS AND ARTIFICIAL FUR; MANUFACTURES THEREOF
  306. Notes
  307. 1Division 1
  308. 2This chapter does not cover:
  309. 3Division 3
  310. 4Division 4
  311. 5Division 5
  312. 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
  313. 44WOOD AND ARTICLES OF WOOD; WOOD CHARCOAL
  314. Notes
  315. 1This chapter does not cover:
  316. 2Division 2
  317. 3Division 3
  318. 4Division 4
  319. 5Division 5
  320. 6Division 6
  321. Additional notes
  322. 1Division 1
  323. 2Division 2
  324. 45CORK AND ARTICLES OF CORK
  325. Note
  326. 1This chapter does not cover:
  327. 46MANUFACTURES OF STRAW, OF ESPARTO OR OF OTHER PLAITING MATERIALS; BASKETWARE AND WICKERWORK
  328. Notes
  329. 1Division 1
  330. 2This chapter does not cover:
  331. 3Division 3
  332. PULP OF WOOD OR OF OTHER FIBROUS CELLULOSIC MATERIAL; WASTE AND SCRAP OF PAPER OR PAPERBOARD; PAPER AND PAPERBOARD AND ARTICLES THEREOF
  333. 47PULP OF WOOD OR OF OTHER FIBROUS CELLULOSIC MATERIAL; WASTE AND SCRAP OF PAPER OR PAPERBOARD
  334. Note
  335. 1Division 1
  336. 48PAPER AND PAPERBOARD; ARTICLES OF PAPER PULP, OF PAPER OR OF PAPERBOARD
  337. Notes
  338. 1This chapter does not cover:
  339. 2Division 2
  340. 3Division 3
  341. 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:
  342. 5Division 5
  343. 6Division 6
  344. 7Heading Nos 4801, 4802, 4804 to 4808, 4810 and 4811 apply only to paper, paperboard, cellulose wadding and webs of cellulose fibres:
  345. 8For the purposes of heading No 4814, the expression ‘wallpaper and similar wall coverings’ applies only to:
  346. 9Division 9
  347. 10Division 10
  348. 11Division 11
  349. Subheading notes
  350. 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.
  351. 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:
  352. 3Division 3
  353. 4Division 4
  354. 5Division 5
  355. Additional note
  356. 1Division 1
  357. 49PRINTED BOOKS, NEWSPAPERS, PICTURES AND OTHER PRODUCTS OF THE PRINTING INDUSTRY; MANUSCRIPTS, TYPESCRIPTS AND PLANS
  358. Notes
  359. 1This chapter does not cover:
  360. 2Division 2
  361. 3Division 3
  362. 4Heading No 4901 also covers:
  363. 5Division 5
  364. 6Division 6
  365. TEXTILES AND TEXTILE ARTICLES
  366. Notes
  367. 1This section does not cover:
  368. 2Division 2
  369. 3Division 3
  370. 4Division 4
  371. 5For the purposes of heading Nos 5204, 5401 and 5508, the expression ‘sewing thread’ means multiple (folded) or cabled yarn:
  372. 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:
  373. 7For the purposes of this section, the expression ‘made up’ means:
  374. 8Division 8
  375. 9Division 9
  376. 10Division 10
  377. 11Division 11
  378. 12Division 12
  379. 13Division 13
  380. Subheading notes
  381. 1In this section and, where applicable, throughout the nomenclature, the following expressions have the meanings hereby assigned to them:
  382. 2Division 2
  383. Additional note
  384. 1Division 1
  385. 50SILK
  386. 51WOOL, FINE OR COARSE ANIMAL HAIR; HORSEHAIR YARN AND WOVEN FABRIC
  387. Note
  388. 1Throughout the nomenclature:
  389. Additional note
  390. 1Division 1
  391. 52COTTON
  392. Subheading note
  393. 1Division 1
  394. 53OTHER VEGETABLE TEXTILE FIBRES; PAPER YARN AND WOVEN FABRICS OF PAPER YARN
  395. Additional note
  396. 1Division 1
  397. 54MAN-MADE FILAMENTS
  398. Notes
  399. 1Throughout the nomenclature, the term ‘man-made fibres’ means staple fibres and filaments of organic polymers produced by manufacturing processes, either:
  400. 2Division 2
  401. 55MAN-MADE STAPLE FIBRES
  402. Note
  403. 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:
  404. 56WADDING, FELT AND NONWOVENS; SPECIAL YARNS; TWINE, CORDAGE, ROPES AND CABLES AND ARTICLES THEREOF
  405. Notes
  406. 1This chapter does not cover:
  407. 2Division 2
  408. 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).
  409. 4Division 4
  410. 57CARPETS AND OTHER TEXTILE FLOOR COVERINGS
  411. Notes
  412. 1Division 1
  413. 2Division 2
  414. Additional note
  415. 1Division 1
  416. 58SPECIAL WOVEN FABRICS; TUFTED TEXTILE FABRICS; LACE; TAPESTRIES; TRIMMINGS; EMBROIDERY
  417. Notes
  418. 1Division 1
  419. 2Division 2
  420. 3Division 3
  421. 4Division 4
  422. 5For the purposes of heading No 5806, the expression ‘narrow woven fabrics’ means:
  423. 6Division 6
  424. 7Division 7
  425. 59IMPREGNATED, COATED, COVERED OR LAMINATED TEXTILE FABRICS; TEXTILE ARTICLES OF A KIND SUITABLE FOR INDUSTRIAL USE
  426. Notes
  427. 1Division 1
  428. 2Heading No 5903 applies to:
  429. 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).
  430. 4For the purposes of heading No 5906, the expression ‘rubberized textile fabrics’ means:
  431. 5Heading No 5907 does not apply to:
  432. 6Heading No 5910 does not apply to:
  433. 7Heading No 5911 applies to the following goods, which do not fall in any other heading of Section XI:
  434. 60KNITTED OR CROCHETED FABRICS
  435. Notes
  436. 1This chapter does not cover:
  437. 2Division 2
  438. 3Division 3
  439. 61ARTICLES OF APPAREL AND CLOTHING ACCESSORIES, KNITTED OR CROCHETED
  440. Notes
  441. 1Division 1
  442. 2This chapter does not cover:
  443. 3For the purposes of heading Nos 6103 and 6104:
  444. 4Division 4
  445. 5For the purposes of heading No 6111:
  446. 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:
  447. 7Division 7
  448. 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.
  449. 9Division 9
  450. Additional notes
  451. 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.
  452. 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.
  453. 62ARTICLES OF APPAREL AND CLOTHING ACCESSORIES, NOT KNITTED OR CROCHETED
  454. Notes
  455. 1Division 1
  456. 2This chapter does not cover:
  457. 3For the purposes of heading Nos 6203 and 6204:
  458. 4For the purposes of heading No 6209:
  459. 5Division 5
  460. 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:
  461. 7Division 7
  462. 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.
  463. 9Division 9
  464. Additional note
  465. 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.
  466. 63OTHER MADE-UP TEXTILE ARTICLES; SETS; WORN CLOTHING AND WORN TEXTILE ARTICLES; RAGS
  467. Notes
  468. 1Division 1
  469. 2Sub-chapter I does not cover:
  470. 3Heading No 6309 applies only to the following goods:
  471. 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
  472. 64FOOTWEAR, GAITERS AND THE LIKE; PARTS OF SUCH ARTICLES
  473. Notes
  474. 1This chapter does not cover:
  475. 2Division 2
  476. 3Division 3
  477. 4Subject to note 3 to this chapter:
  478. Subheading note
  479. 1For the purposes of subheadings 6402 11, 6402 19, 6403 11, 6403 19 and 6404 11, the expression ‘sports footwear’ applies only to:
  480. Additional note
  481. 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.
  482. 65HEADGEAR AND PARTS THEREOF
  483. Notes
  484. 1This chapter does not cover:
  485. 2Division 2
  486. 66UMBRELLAS, SUN UMBRELLAS, WALKING-STICKS, SEAT-STICKS, WHIPS, RIDING CROPS AND PARTS THEREOF
  487. Notes
  488. 1This chapter does not cover:
  489. 2Division 2
  490. 67PREPARED FEATHERS AND DOWN AND ARTICLES MADE OF FEATHERS OR OF DOWN; ARTIFICIAL FLOWERS; ARTICLES OF HUMAN HAIR
  491. Notes
  492. 1This chapter does not cover:
  493. 2Heading No 6701 does not cover:
  494. 3Heading No 6702 does not cover:
  495. ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA OR SIMILAR MATERIALS; CERAMIC PRODUCTS; GLASS AND GLASSWARE
  496. 68ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA OR SIMILAR MATERIALS
  497. Notes
  498. 1This chapter does not cover:
  499. 2Division 2
  500. 69CERAMIC PRODUCTS
  501. Notes
  502. 1Division 1
  503. 2This chapter does not cover:
  504. 70GLASS AND GLASSWARE
  505. Notes
  506. 1This chapter does not cover:
  507. 2For the purposes of headings Nos 7003, 7004 and 7005:
  508. 3Division 3
  509. 4For the purposes of heading No 7019, the expression ‘glass wool’ means:
  510. 5Division 5
  511. Subheading note
  512. 1Division 1
  513. NATURAL OR CULTURED PEARLS, PRECIOUS OR SEMI-PRECIOUS STONES, PRECIOUS METALS, METALS CLAD WITH PRECIOUS METAL, AND ARTICLES THEREOF; IMITATION JEWELLERY; COIN
  514. 71NATURAL OR CULTURED PEARLS, PRECIOUS OR SEMI-PRECIOUS STONES, PRECIOUS METALS, METALS CLAD WITH PRECIOUS METAL, AND ARTICLES THEREOF; IMITATION JEWELLERY; COIN
  515. Notes
  516. 1Subject to note 1 (a) to Section VI and except as provided below, all articles consisting wholly or partly:
  517. 2Division 2
  518. 3This chapter does not cover:
  519. 4Division 4
  520. 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:
  521. 6Division 6
  522. 7Division 7
  523. 8For the purposes of heading No 7113, the expression ‘articles of jewellery’ means:
  524. 9Division 9
  525. 10Division 10
  526. Subheading notes
  527. 1Division 1
  528. 2Division 2
  529. 3Division 3
  530. Additional note
  531. 1Division 1
  532. BASE METALS AND ARTICLES OF BASE METAL
  533. Notes
  534. 1This section does not cover:
  535. 2Throughout the nomenclature, the expression ‘parts of general use’ means:
  536. 3Classification of alloys (other than ferro-alloys and master alloys as defined in Chapters 72 and 74):
  537. 4Division 4
  538. 5Classification of composite articles:
  539. 6In this section, the following expressions have the meanings hereby assigned to them:
  540. 72IRON AND STEEL
  541. Notes
  542. 1In this chapter and, in the case of notes (d), (e) and (f) throughout the nomenclature, the following expressions have the meanings hereby assigned to them:
  543. 2Division 2
  544. 3Division 3
  545. Subheading notes
  546. 1In this chapter the following expressions have the meanings hereby assigned to them:
  547. 2For the classification of ferro-alloys in the subheadings of heading No 7202, the following rule should be observed:
  548. Additional note
  549. 1The following expressions have the meanings hereby assigned to them:
  550. 73ARTICLES OF IRON OR STEEL
  551. Notes
  552. 1Division 1
  553. 2Division 2
  554. 74COPPER AND ARTICLES THEREOF
  555. Note
  556. 1In this chapter the following expressions have the meanings hereby assigned to them:
  557. Subheading note
  558. 1In this chapter the following expressions have the meanings hereby assigned to them:
  559. 75NICKEL AND ARTICLES THEREOF
  560. Note
  561. 1In this chapter the following expressions have the meanings hereby assigned to them:
  562. Subheading note
  563. 1In this chapter the following expressions have the meanings hereby assigned to them:
  564. 76ALUMINIUM AND ARTICLES THEREOF
  565. Note
  566. 1In this chapter the following expressions have the meanings hereby assigned to them:
  567. Subheading note
  568. 1In this chapter the following expressions have the meanings hereby assigned to them:
  569. 78LEAD AND ARTICLES THEREOF
  570. Note
  571. 1In this chapter the following expressions have the meanings hereby assigned to them:
  572. Subheading note
  573. 1In this chapter the expression ‘refined lead’ means:
  574. 79ZINC AND ARTICLES THEREOF
  575. Note
  576. 1In this chapter the following expressions have the meanings hereby assigned to them:
  577. Subheading note
  578. 1In this chapter the following expressions have the meanings hereby assigned to them:
  579. 80TIN AND ARTICLES THEREOF
  580. Note
  581. 1In this chapter the following expressions have the meanings hereby assigned to them:
  582. Subheading note
  583. 1In this chapter the following expressions have the meanings hereby assigned to them:
  584. 81OTHER BASE METALS; CERMETS; ARTICLES THEREOF
  585. Subheading note
  586. 1Division 1
  587. 82TOOLS, IMPLEMENTS, CUTLERY, SPOONS AND FORKS, OF BASE METAL; PARTS THEREOF OF BASE METAL
  588. Notes
  589. 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:
  590. 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.
  591. 3Division 3
  592. 83MISCELLANEOUS ARTICLES OF BASE METAL
  593. Notes
  594. 1Division 1
  595. 2Division 2
  596. 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
  597. Notes
  598. 1This section does not cover:
  599. 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:
  600. 3Division 3
  601. 4Division 4
  602. 5Division 5
  603. Additional notes
  604. 1Division 1
  605. 2Division 2
  606. 3Division 3
  607. 4Division 4
  608. 84NUCLEAR REACTORS, BOILERS, MACHINERY AND MECHANICAL APPLIANCES; PARTS THEREOF
  609. Notes
  610. 1This chapter does not cover:
  611. 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.
  612. 3Division 3
  613. 4Heading No 8457 applies only to machine-tools for working metal (other than lathes) which can carry out different types of machining operations either:
  614. 5Division 5
  615. 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.
  616. 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.
  617. Subheading note
  618. 1Division 1
  619. Additional note
  620. 1Division 1
  621. 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
  622. Notes
  623. 1This chapter does not cover:
  624. 2Heading Nos 8501 to 8504 do not apply to goods described in heading No 8511, 8512, 8540, 8541 or 8542.
  625. 3Heading No 8509 covers only the following electro-mechanical machines of the kind commonly used for domestic purposes:
  626. 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).
  627. 5For the purposes of heading Nos 8541 and 8542:
  628. 6Division 6
  629. Additional notes
  630. 1Division 1
  631. 2Division 2
  632. VEHICLES, AIRCRAFT, VESSELS AND ASSOCIATED TRANSPORT EQUIPMENT
  633. Notes
  634. 1Division 1
  635. 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:
  636. 3Division 3
  637. 4Aircraft specially constructed so that they can also be used as road vehicles are classified as aircraft.
  638. 5Air-cushion vehicles are to be classified within this section with the vehicles to which they are most akin as follows:
  639. Additional notes
  640. 1Division 1
  641. 2Division 2
  642. 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
  643. Notes
  644. 1This chapter does not cover:
  645. 2Heading No 8607 applies inter alia to:
  646. 3Subject to the provisions of note 1 above, heading No 8608 applies inter alia to:
  647. 87VEHICLES OTHER THAN RAILWAY OR TRAMWAY ROLLING-STOCK, AND PARTS AND ACCESSORIES THEREOF
  648. Notes
  649. 1Division 1
  650. 2Division 2
  651. 3Division 3
  652. 4Division 4
  653. 88AIRCRAFT, SPACECRAFT, AND PARTS THEREOF
  654. Additional note
  655. 1Division 1
  656. 89SHIPS, BOATS AND FLOATING STRUCTURES
  657. Note
  658. 1Division 1
  659. Additional notes
  660. 1Division 1
  661. 2Division 2
  662. 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:
  663. OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS; CLOCKS AND WATCHES; MUSICAL INSTRUMENTS; PARTS AND ACCESSORIES THEREOF
  664. 90OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS; PARTS AND ACCESSORIES THEREOF
  665. Notes
  666. 1This chapter does not cover:
  667. 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:
  668. 3Division 3
  669. 4Division 4
  670. 5Division 5
  671. 6Heading No 9032 applies only to:
  672. Additional notes
  673. 1Division 1
  674. 2Division 2
  675. 3Division 3
  676. 4Division 4
  677. 5Division 5
  678. 91CLOCKS AND WATCHES AND PARTS THEREOF
  679. Notes
  680. 1This chapter does not cover:
  681. 2Division 2
  682. 3Division 3
  683. 4Division 4
  684. 92MUSICAL INSTRUMENTS; PARTS AND ACCESSORIES OF SUCH ARTICLES
  685. Notes
  686. 1This chapter does not cover:
  687. 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.
  688. ARMS AND AMMUNITION; PARTS AND ACCESSORIES THEREOF
  689. 93ARMS AND AMMUNITION; PARTS AND ACCESSORIES THEREOF
  690. Notes
  691. 1This chapter does not cover:
  692. 2Division 2
  693. MISCELLANEOUS MANUFACTURED ARTICLES
  694. 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
  695. Notes
  696. 1This chapter does not cover:
  697. 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.
  698. 3Division 3
  699. 4Division 4
  700. 95TOYS, GAMES AND SPORTS REQUISITES; PARTS AND ACCESSORIES THEREOF
  701. Notes
  702. 1This chapter does not cover:
  703. 2Division 2
  704. 3Division 3
  705. 96MISCELLANEOUS MANUFACTURED ARTICLES
  706. Notes
  707. 1This chapter does not cover:
  708. 2In heading No 9602, the expression ‘vegetable or mineral carving material’ means:
  709. 3Division 3
  710. 4Division 4
  711. WORKS OF ART, COLLECTORS' PIECES AND ANTIQUES
  712. 97WORKS OF ART, COLLECTORS' PIECES AND ANTIQUES
  713. Notes
  714. 1This chapter does not cover:
  715. 2Division 2
  716. 3Division 3
  717. 4Division 4
  718. 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.
  719. 98COMPLETE INDUSTRIAL PLANT EXPORTED IN ACCORDANCE WITH COMMISSION REGULATION (EEC) No 518/79
  720. Note
  721. Part THREE: TARIFF ANNEXES
  722. Annex IISPECIFIC COMMUNITY MEASURES REFERRED TO IN ARTICLE 2 OF REGULATION (EEC) No 2658/87