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Commission Regulation (EU) No 861/2010 of 5 October 2010 amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff

EU Regulation No 861/2010 · Adopted 5 October 2010 · Extends to United Kingdom

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Commission Regulation (EU) No 861/2010

of 5 October 2010

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

THE EUROPEAN COMMISSION,

Having regard to the Treaty on the Functioning of the European Union,

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:

(1)

Regulation (EEC) No 2658/87 established a goods nomenclature, hereinafter referred to as the ‘Combined Nomenclature’, to meet, at one and the same time, the requirements of the Common Customs Tariff, the external trade statistics of the Community, and other Community policies concerning the importation or exportation of goods.

(2)

In the interests of legislative simplification, it is appropriate to modernise the Combined Nomenclature and to adapt its structure.

(3)

It is necessary to amend the Combined Nomenclature, in order to take account of the following: changes in requirements relating to statistics and to commercial policy, changes made in order to fulfil international commitments, technological and commercial developments, and the need to align or clarify texts.

(4)

In accordance with Article 12 of Regulation (EEC) No 2658/87, Annex I to that Regulation should be replaced, with effect from 1 January 2011, by a complete version of the Combined Nomenclature, together with the autonomous and conventional rates of duty resulting from measures adopted by the Council or by the Commission.

(5)

The measures provided for in this Regulation are in accordance with the opinion of the Customs Code Committee,

HAS ADOPTED THIS REGULATION:

Annotations to the whole text

Footnotes

f1

OJ L 256, 7.9.1987, p. 1.

Contents

  1. 1Article 1
  2. 2Article 2
  3. Signature
  4. Annex I: COMBINED NOMENCLATURE
  5. Part ONE: PRELIMINARY PROVISIONS
  6. GENERAL RULES
  7. AGeneral rules for the interpretation of the Combined Nomenclature
  8. BGeneral rules concerning duties
  9. CGeneral rules applicable both to nomenclature and to duties
  10. SPECIAL PROVISIONS
  11. AGoods for certain categories of ships, boats and other vessels and for drilling or production platforms
  12. BCivil aircraft and goods for use in civil aircraft
  13. CPharmaceutical products
  14. DStandard rate of duty
  15. EContainers and packing materials
  16. FFavourable tariff treatment by reason of the nature of the goods
  17. SIGNS, ABBREVIATIONS AND SYMBOLS
  18. Note:
  19. Division
  20. SUPPLEMENTARY UNITS
  21. Part TWO: SCHEDULE OF CUSTOMS DUTIES
  22. ANIMAL OR VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES
  23. 15ANIMAL OR VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES
  24. Notes
  25. 1This chapter does not cover:
  26. 2Division 2
  27. 3Division 3
  28. 4Division 4
  29. Subheading note
  30. 1Division 1
  31. Additional notes
  32. 1For the purposes of subheadings 1507 10, 1508 10, 1510 00 10, 1511 10, 1512 11, 1512 21, 1513 11, 1513 21, 1514 11, 1514 91, 1515 11, 1515 21, 1515 50 11, 1515 50 19, 1515 90 21, 1515 90 29, 1515 90 40 to 1515 90 59 and 1518 00 31:
  33. 2Division 2
  34. 3Subheadings 1522 00 31 and 1522 00 39 do not cover:
  35. 4Division 4
  36. PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES
  37. Note
  38. 1Division 1
  39. 16PREPARATIONS OF MEAT, OF FISH OR OF CRUSTACEANS, MOLLUSCS OR OTHER AQUATIC INVERTEBRATES
  40. Notes
  41. 1Division 1
  42. 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 in 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 1902 or to the preparations of heading 2103 or 2104.
  43. Subheading notes
  44. 1Division 1
  45. 2Division 2
  46. Additional notes
  47. 1Division 1
  48. 2Division 2
  49. 17SUGARS AND SUGAR CONFECTIONERY
  50. Note
  51. 1This chapter does not cover:
  52. Subheading note
  53. 1Division 1
  54. Additional notes
  55. 1Division 1
  56. 2The duty applicable to raw sugar of subheadings 1701 11 10 and 1701 12 10 whose yield established according to part B(III) of Annex IV to Council Regulation (EC) No 1234/2007 differs from 92 % is fixed in the following manner:
  57. 3Division 3
  58. 4Division 4
  59. 5For the purposes of subheadings 1702 30 10, 1702 40 10, 1702 60 10 and 1702 90 30, ‘isoglucose’ means the product obtained from glucose or its polymers with a content by weight in the dry state of at least 10 % fructose.
  60. 6‘Inulin syrup’ means:
  61. 7Division 7
  62. 18COCOA AND COCOA PREPARATIONS
  63. Notes
  64. 1Division 1
  65. 2Division 2
  66. Additional notes
  67. 1Division 1
  68. 2Division 2
  69. 19PREPARATIONS OF CEREALS, FLOUR, STARCH OR MILK; PASTRYCOOKS' PRODUCTS
  70. Notes
  71. 1This chapter does not cover:
  72. 2For the purposes of heading 1901:
  73. 3Division 3
  74. 4Division 4
  75. Additional notes
  76. 1Division 1
  77. 2Division 2
  78. 3Division 3
  79. 20PREPARATIONS OF VEGETABLES, FRUIT, NUTS OR OTHER PARTS OF PLANTS
  80. Notes
  81. 1This chapter does not cover:
  82. 2Division 2
  83. 3Division 3
  84. 4Division 4
  85. 5Division 5
  86. 6Division 6
  87. Subheading notes
  88. 1Division 1
  89. 2Division 2
  90. 3Division 3
  91. Additional notes
  92. 1Division 1
  93. 2Division 2
  94. 3The products of 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:
  95. 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:
  96. 5The following shall be applied to the products as they are presented:
  97. 6Division 6
  98. 7Division 7
  99. 8Division 8
  100. 21MISCELLANEOUS EDIBLE PREPARATIONS
  101. Notes
  102. 1This chapter does not cover:
  103. 2Division 2
  104. 3Division 3
  105. Additional notes
  106. 1Division 1
  107. 2Division 2
  108. 3For the purposes of subheading 2106 90 30, ‘isoglucose’ means the product obtained from glucose or its polymers with a content by weight in the dry state of at least 10 % fructose.
  109. 4Division 4
  110. 22BEVERAGES, SPIRITS AND VINEGAR
  111. Notes
  112. 1This chapter does not cover:
  113. 2Division 2
  114. 3Division 3
  115. Subheading note
  116. 1Division 1
  117. Additional notes
  118. 1Division 1
  119. 2For the purposes of headings 2204 and 2205 and subheading 2206 00 10:
  120. 3Division 3
  121. 4For the purposes of subheadings 2204 21 and 2204 29:
  122. 5Subheadings 2204 21 11 to 2204 21 98 and 2204 29 11 to 2204 29 98 shall be taken to include:
  123. 6For the purposes of subheadings 2204 10, 2204 21 and 2204 29:
  124. 7Division 7
  125. 8Division 8
  126. 9Division 9
  127. 10For the purposes of subheadings 2206 00 31 and 2206 00 39, the following are regarded as ‘sparkling’:
  128. 11Division 11
  129. 23RESIDUES AND WASTE FROM THE FOOD INDUSTRIES; PREPARED ANIMAL FODDER
  130. Note
  131. 1Division 1
  132. Subheading note
  133. 1Division 1
  134. Additional notes
  135. 1Subheadings 2303 10 11 and 2303 10 19 include only residues from the manufacture of starch from maize and do 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.
  136. 2Subheading 2306 90 05 includes only residues from the extraction of oil of germs of maize and containing the following ingredients in the quantities specified, calculated by weight on the dry product:
  137. 3For the purposes of subheadings 2307 00 11, 2307 00 19, 2308 00 11 and 2308 00 19, the following expressions shall have the meanings hereby assigned to them:
  138. 4Division 4
  139. 5Subheading 2309 90 20 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, containing:
  140. 24TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES
  141. Note
  142. 1Division 1
  143. MINERAL PRODUCTS
  144. 25SALT; SULPHUR; EARTHS AND STONE; PLASTERING MATERIALS, LIME AND CEMENT
  145. Notes
  146. 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 crystallisation), but not products which have been roasted, calcined, obtained by mixing or subjected to processing beyond that mentioned in each heading.
  147. 2This chapter does not cover:
  148. 3Division 3
  149. 4Division 4
  150. 26ORES, SLAG AND ASH
  151. Notes
  152. 1This chapter does not cover:
  153. 2Division 2
  154. 3Heading 2620 applies only to:
  155. Subheading notes
  156. 1Division 1
  157. 2Division 2
  158. 27MINERAL FUELS, MINERAL OILS AND PRODUCTS OF THEIR DISTILLATION; BITUMINOUS SUBSTANCES; MINERAL WAXES
  159. Notes
  160. 1This chapter does not cover:
  161. 2References in heading 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.
  162. 3For the purposes of heading 2710, ‘waste oils’ means waste containing mainly petroleum oils and oils obtained from bituminous minerals (as described in note 2 to this chapter), whether or not mixed with water. These include:
  163. Subheading notes
  164. 1Division 1
  165. 2Division 2
  166. 3Division 3
  167. 4Division 4
  168. Additional notes
  169. 1Division 1
  170. 2For the purposes of heading 2710:
  171. 3Division 3
  172. 4For the purposes of subheadings 2712 90 31 to 2712 90 39, the term ‘crude’ shall be taken to apply to products:
  173. 5For the purposes of headings 2710, 2711 and 2712, the term ‘specific process’ shall be taken to apply to the following operations:
  174. 6Division 6
  175. PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES
  176. Notes
  177. 1Division 1
  178. 2Division 2
  179. 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 in the heading appropriate to that product, provided that the constituents are:
  180. 28INORGANIC CHEMICALS; ORGANIC OR INORGANIC COMPOUNDS OF PRECIOUS METALS, OF RARE-EARTH METALS, OF RADIOACTIVE ELEMENTS OR OF ISOTOPES
  181. Notes
  182. 1Except where the context otherwise requires, the headings of this chapter apply only to:
  183. 2In addition to dithionites and sulphoxylates, stabilised with organic substances (heading 2831), carbonates and peroxocarbonates of inorganic bases (heading 2836), cyanides, cyanide oxides and complex cyanides of inorganic bases (heading 2837), fulminates, cyanates and thiocyanates, of inorganic bases (heading 2842), organic products included in headings 2843 to 2846 and 2852 and carbides (heading 2849), only the following compounds of carbon are to be classified in this chapter:
  184. 3Subject to the provisions of note 1 to Section VI, this chapter does not cover:
  185. 4Division 4
  186. 5Headings 2826 to 2842 apply only to metal or ammonium salts or peroxysalts.
  187. 6Heading 2844 applies only to:
  188. 7Division 7
  189. 8Division 8
  190. Additional note
  191. 1Division 1
  192. 29ORGANIC CHEMICALS
  193. Notes
  194. 1Except where the context otherwise requires, the headings of this chapter apply only to:
  195. 2This chapter does not cover:
  196. 3Division 3
  197. 4In headings 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.
  198. 5Division 5
  199. 6The compounds of headings 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 or lead) directly linked to carbon atoms.
  200. 7Headings 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.
  201. 8For the purposes of heading 2937:
  202. Subheading notes
  203. 1Division 1
  204. 2Division 2
  205. 30PHARMACEUTICAL PRODUCTS
  206. Notes
  207. 1This chapter does not cover:
  208. 2Division 2
  209. 3For the purposes of headings 3003 and 3004 and of note 4(d) to this chapter, the following are to be treated:
  210. 4Heading 3006 applies only to the following, which are to be classified in that heading and in no other heading of the nomenclature:
  211. Additional notes
  212. 1Heading 3004 includes herbal medicinal preparations and preparations based on the following active substances: vitamins, minerals, essential amino-acids or fatty acids, in packings for retail sale. These preparations are classified in heading 3004 if they bear on the label, packaging or on the accompanying user directions the following statements of:
  213. 2Division 2
  214. 31FERTILISERS
  215. Notes
  216. 1This chapter does not cover:
  217. 2Heading 3102 applies only to the following goods, provided that they are not put up in the forms or packages described in heading 3105:
  218. 3Heading 3103 applies only to the following goods, provided that they are not put up in the forms or packages described in heading 3105:
  219. 4Heading 3104 applies only to the following goods, provided that they are not put up in the forms or packages described in heading 3105:
  220. 5Division 5
  221. 6Division 6
  222. 32TANNING OR DYEING EXTRACTS; TANNINS AND THEIR DERIVATIVES; DYES, PIGMENTS AND OTHER COLOURING MATTER; PAINTS AND VARNISHES; PUTTY AND OTHER MASTICS; INKS
  223. Notes
  224. 1This chapter does not cover:
  225. 2Division 2
  226. 3Division 3
  227. 4Division 4
  228. 5Division 5
  229. 6The expression ‘stamping foils’ in heading 3212 applies only to thin sheets of a kind used for printing, for example, book covers or hat bands, and consisting of:
  230. 33ESSENTIAL OILS AND RESINOIDS; PERFUMERY, COSMETIC OR TOILET PREPARATIONS
  231. Notes
  232. 1This chapter does not cover:
  233. 2Division 2
  234. 3Division 3
  235. 4Division 4
  236. 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
  237. Notes
  238. 1This chapter does not cover:
  239. 2Division 2
  240. 3For the purposes of heading 3402, ‘organic surface-active agents’ are products which, when mixed with water at a concentration of 0,5 % at 20 °C and left to stand for one hour at the same temperature:
  241. 4Division 4
  242. 5In heading 3404, subject to the exclusions provided below, the expression ‘artificial waxes and prepared waxes’ applies only to:
  243. 35ALBUMINOIDAL SUBSTANCES; MODIFIED STARCHES; GLUES; ENZYMES
  244. Notes
  245. 1This chapter does not cover:
  246. 2For the purposes of heading 3505, the term ‘dextrins’ means starch degradation products with a reducing sugar content, expressed as dextrose on the dry substance, not exceeding 10 %.
  247. Additional note
  248. 1Division 1
  249. 36EXPLOSIVES; PYROTECHNIC PRODUCTS; MATCHES; PYROPHORIC ALLOYS; CERTAIN COMBUSTIBLE PREPARATIONS
  250. Notes
  251. 1Division 1
  252. 2The expression ‘articles of combustible materials’ in heading 3606 applies only to:
  253. 37PHOTOGRAPHIC OR CINEMATOGRAPHIC GOODS
  254. Notes
  255. 1Division 1
  256. 2Division 2
  257. Additional notes
  258. 1Division 1
  259. 2Division 2
  260. 38MISCELLANEOUS CHEMICAL PRODUCTS
  261. Notes
  262. 1This chapter does not cover:
  263. 2Division 2
  264. 3Heading 3824 includes the following goods which are not to be classified in any other heading of the nomenclature:
  265. 4Throughout the nomenclature, ‘municipal waste’ means waste of a kind collected from households, hotels, restaurants, hospitals, shops, offices, etc., road and pavement sweepings, as well as construction and demolition waste. Municipal waste generally contains a large variety of materials such as plastics, rubber, wood, paper, textiles, glass, metals, food materials, broken furniture and other damaged or discarded articles. The term ‘municipal waste’, however, does not cover:
  266. 5Division 5
  267. 6For the purposes of heading 3825, the expression ‘other wastes’ applies to:
  268. Subheading notes
  269. 1Division 1
  270. 2Division 2
  271. PLASTICS AND ARTICLES THEREOF; RUBBER AND ARTICLES THEREOF
  272. Notes
  273. 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:
  274. 2Division 2
  275. 39PLASTICS AND ARTICLES THEREOF
  276. Notes
  277. 1Throughout the nomenclature, the expression ‘plastics’ means those materials of headings 3901 to 3914 which are or have been capable, either at the moment of polymerisation or at some subsequent stage, of being formed under external influence (usually heat and pressure, if necessary with a solvent or plasticiser) by moulding, casting, extruding, rolling or other process into shapes which are retained on the removal of the external influence.
  278. 2This chapter does not cover:
  279. 3Headings 3901 to 3911 apply only to goods of a kind produced by chemical synthesis, falling in the following categories:
  280. 4The expression ‘copolymers’ covers all polymers in which no single monomer unit contributes 95 % or more by weight to the total polymer content.
  281. 5Division 5
  282. 6In headings 3901 to 3914, the expression ‘primary forms’ applies only to the following forms:
  283. 7Division 7
  284. 8Division 8
  285. 9Division 9
  286. 10Division 10
  287. 11Heading 3925 applies only to the following articles, not being products covered by any of the earlier headings of sub-chapter II:
  288. Subheading notes
  289. 1Within any one heading of this chapter, polymers (including copolymers) and chemically modified polymers are to be classified according to the following provisions:
  290. 2Division 2
  291. Additional note
  292. 1Where the woven, knitted or crocheted fabrics, felt or nonwovens are present merely for reinforcing purposes, gloves, mittens or mitts impregnated, coated or covered with cellular plastics belong to Chapter 39, even if they are:
  293. 40RUBBER AND ARTICLES THEREOF
  294. Notes
  295. 1Division 1
  296. 2This chapter does not cover:
  297. 3In headings 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 4002, the expression ‘synthetic rubber’ applies to:
  299. 5Division 5
  300. 6Division 6
  301. 7Division 7
  302. 8Division 8
  303. 9In headings 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. Additional note
  305. 1Where the woven, knitted or crocheted fabrics, felt or nonwovens are present merely for reinforcing purposes, gloves, mittens or mitts impregnated, coated or covered with cellular rubber belong to Chapter 40, even if they are:
  306. 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)
  307. 41RAW HIDES AND SKINS (OTHER THAN FURSKINS) AND LEATHER
  308. Notes
  309. 1This chapter does not cover:
  310. 2Division 2
  311. 3Division 3
  312. 42ARTICLES OF LEATHER; SADDLERY AND HARNESS; TRAVEL GOODS, HANDBAGS AND SIMILAR CONTAINERS; ARTICLES OF ANIMAL GUT (OTHER THAN SILKWORM GUT)
  313. Notes
  314. 1This chapter does not cover:
  315. 2Division 2
  316. 3Division 3
  317. Additional note
  318. 1Division 1
  319. 43FURSKINS AND ARTIFICIAL FUR; MANUFACTURES THEREOF
  320. Notes
  321. 1Division 1
  322. 2This chapter does not cover:
  323. 3Division 3
  324. 4Division 4
  325. 5Division 5
  326. 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
  327. 44WOOD AND ARTICLES OF WOOD; WOOD CHARCOAL
  328. Notes
  329. 1This chapter does not cover:
  330. 2Division 2
  331. 3Division 3
  332. 4Division 4
  333. 5Division 5
  334. 6Division 6
  335. Subheading note
  336. 1Division 1
  337. Additional notes
  338. 1Division 1
  339. 2Division 2
  340. 3Division 3
  341. 45CORK AND ARTICLES OF CORK
  342. Note
  343. 1This chapter does not cover:
  344. 46MANUFACTURES OF STRAW, OF ESPARTO OR OF OTHER PLAITING MATERIALS; BASKETWARE AND WICKERWORK
  345. Notes
  346. 1Division 1
  347. 2This chapter does not cover:
  348. 3Division 3
  349. PULP OF WOOD OR OF OTHER FIBROUS CELLULOSIC MATERIAL; RECOVERED (WASTE AND SCRAP) PAPER OR PAPERBOARD; PAPER AND PAPERBOARD AND ARTICLES THEREOF
  350. 47PULP OF WOOD OR OF OTHER FIBROUS CELLULOSIC MATERIAL; RECOVERED (WASTE AND SCRAP) PAPER OR PAPERBOARD
  351. Note
  352. 1Division 1
  353. 48PAPER AND PAPERBOARD; ARTICLES OF PAPER PULP, OF PAPER OR OF PAPERBOARD
  354. Notes
  355. 1Division 1
  356. 2This chapter does not cover:
  357. 3Division 3
  358. 4Division 4
  359. 5For the purposes of heading 4802, the expressions ‘paper and paperboard, of a kind used for writing, printing or other graphic purposes’ and ‘non-perforated punchcards and punch-tape paper’ mean paper and paperboard made mainly from bleached pulp or from pulp obtained by a mechanical or chemi-mechanical process and satisfying any of the following criteria:
  360. 6Division 6
  361. 7Division 7
  362. 8Headings 4801 and 4803 to 4809 apply only to paper, paperboard, cellulose wadding and webs of cellulose fibres:
  363. 9For the purposes of heading 4814, the expression ‘wallpaper and similar wallcoverings’ applies only to:
  364. 10Division 10
  365. 11Division 11
  366. 12Division 12
  367. Subheading notes
  368. 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.
  369. 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:
  370. 3Division 3
  371. 4Division 4
  372. 5Division 5
  373. 6Division 6
  374. 7Division 7
  375. 49PRINTED BOOKS, NEWSPAPERS, PICTURES AND OTHER PRODUCTS OF THE PRINTING INDUSTRY; MANUSCRIPTS, TYPESCRIPTS AND PLANS
  376. Notes
  377. 1This chapter does not cover:
  378. 2Division 2
  379. 3Division 3
  380. 4Heading 4901 also covers:
  381. 5Division 5
  382. 6Division 6
  383. TEXTILES AND TEXTILE ARTICLES
  384. Notes
  385. 1This section does not cover:
  386. 2Division 2
  387. 3Division 3
  388. 4Division 4
  389. 5For the purposes of headings 5204, 5401 and 5508, the expression ‘sewing thread’ means multiple (folded) or cabled yarn:
  390. 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:
  391. 7For the purposes of this section, the expression ‘made up’ means:
  392. 8For the purposes of Chapters 50 to 60:
  393. 9Division 9
  394. 10Division 10
  395. 11Division 11
  396. 12Division 12
  397. 13Division 13
  398. 14Division 14
  399. Subheading notes
  400. 1In this section and, where applicable, throughout the nomenclature, the following expressions have the meanings hereby assigned to them:
  401. 2Division 2
  402. 50SILK
  403. 51WOOL, FINE OR COARSE ANIMAL HAIR; HORSEHAIR YARN AND WOVEN FABRIC
  404. Note
  405. 1Throughout the nomenclature:
  406. 52COTTON
  407. Subheading note
  408. 1Division 1
  409. 53OTHER VEGETABLE TEXTILE FIBRES; PAPER YARN AND WOVEN FABRICS OF PAPER YARN
  410. Additional note
  411. 1Division 1
  412. 54MAN-MADE FILAMENTS; STRIP AND THE LIKE OF MAN-MADE TEXTILE MATERIALS
  413. Notes
  414. 1Throughout the nomenclature, the term ‘man-made fibres’ means staple fibres and filaments of organic polymers produced by manufacturing processes, either:
  415. 2Division 2
  416. 55MAN-MADE STAPLE FIBRES
  417. Note
  418. 1Headings 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:
  419. 56WADDING, FELT AND NONWOVENS; SPECIAL YARNS; TWINE, CORDAGE, ROPES AND CABLES AND ARTICLES THEREOF
  420. Notes
  421. 1This chapter does not cover:
  422. 2Division 2
  423. 3Headings 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).
  424. 4Division 4
  425. 57CARPETS AND OTHER TEXTILE FLOOR COVERINGS
  426. Notes
  427. 1Division 1
  428. 2Division 2
  429. Additional note
  430. 1Division 1
  431. 58SPECIAL WOVEN FABRICS; TUFTED TEXTILE FABRICS; LACE; TAPESTRIES; TRIMMINGS; EMBROIDERY
  432. Notes
  433. 1Division 1
  434. 2Division 2
  435. 3Division 3
  436. 4Division 4
  437. 5For the purposes of heading 5806, the expression ‘narrow woven fabrics’ means:
  438. 6Division 6
  439. 7Division 7
  440. 59IMPREGNATED, COATED, COVERED OR LAMINATED TEXTILE FABRICS; TEXTILE ARTICLES OF A KIND SUITABLE FOR INDUSTRIAL USE
  441. Notes
  442. 1Division 1
  443. 2Heading 5903 applies to:
  444. 3For the purposes of heading 5905, the expression ‘textile wallcoverings’ 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).
  445. 4For the purposes of heading 5906, the expression ‘rubberised textile fabrics’ means:
  446. 5Heading 5907 does not apply to:
  447. 6Heading 5910 does not apply to:
  448. 7Heading 5911 applies to the following goods, which do not fall in any other heading of Section XI:
  449. 60KNITTED OR CROCHETED FABRICS
  450. Notes
  451. 1This chapter does not cover:
  452. 2Division 2
  453. 3Division 3
  454. 61ARTICLES OF APPAREL AND CLOTHING ACCESSORIES, KNITTED OR CROCHETED
  455. Notes
  456. 1Division 1
  457. 2This chapter does not cover:
  458. 3For the purposes of headings 6103 and 6104:
  459. 4Division 4
  460. 5Division 5
  461. 6For the purposes of heading 6111:
  462. 7For the purposes of heading 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 of either:
  463. 8Division 8
  464. 9Garments 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.
  465. 10Division 10
  466. Additional notes
  467. 1For the application of note 3(b) to 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.
  468. 2For the purposes of heading 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.
  469. 3Heading 6111 and subheadings 6116 10 20 and 6116 10 80 cover gloves, mittens and mitts, impregnated, coated or covered with plastics or rubber, even if they are:
  470. 62ARTICLES OF APPAREL AND CLOTHING ACCESSORIES, NOT KNITTED OR CROCHETED
  471. Notes
  472. 1Division 1
  473. 2This chapter does not cover:
  474. 3For the purposes of headings 6203 and 6204:
  475. 4For the purposes of heading 6209:
  476. 5Division 5
  477. 6For the purposes of heading 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 of either:
  478. 7Division 7
  479. 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.
  480. 9Division 9
  481. Additional notes
  482. 1For the application of note 3(b) to 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.
  483. 2Headings 6209 and 6216 cover gloves, mittens and mitts, impregnated, coated or covered with plastics or rubber, even if they are:
  484. 63OTHER MADE-UP TEXTILE ARTICLES; SETS; WORN CLOTHING AND WORN TEXTILE ARTICLES; RAGS
  485. Notes
  486. 1Division 1
  487. 2Sub-chapter I does not cover:
  488. 3Heading 6309 applies only to the following goods:
  489. 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
  490. 64FOOTWEAR, GAITERS AND THE LIKE; PARTS OF SUCH ARTICLES
  491. Notes
  492. 1This chapter does not cover:
  493. 2Division 2
  494. 3For the purposes of this chapter:
  495. 4Subject to note 3 to this chapter:
  496. Subheading note
  497. 1For the purposes of subheadings 6402 12, 6402 19, 6403 12, 6403 19 and 6404 11, the expression ‘sports footwear’ applies only to:
  498. Additional notes
  499. 1Within the meaning of note 4(a), ‘reinforcements’ is taken to mean all pieces of material (for example, 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, supporting the foot sufficiently to enable the wearer, with the original fastening systems in place, to walk in the footwear.
  500. 2Division 2
  501. 65HEADGEAR AND PARTS THEREOF
  502. Notes
  503. 1This chapter does not cover:
  504. 2Division 2
  505. 66UMBRELLAS, SUN UMBRELLAS, WALKING STICKS, SEAT-STICKS, WHIPS, RIDING-CROPS AND PARTS THEREOF
  506. Notes
  507. 1This chapter does not cover:
  508. 2Division 2
  509. 67PREPARED FEATHERS AND DOWN AND ARTICLES MADE OF FEATHERS OR OF DOWN; ARTIFICIAL FLOWERS; ARTICLES OF HUMAN HAIR
  510. Notes
  511. 1This chapter does not cover:
  512. 2Heading 6701 does not cover:
  513. 3Heading 6702 does not cover:
  514. ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA OR SIMILAR MATERIALS; CERAMIC PRODUCTS; GLASS AND GLASSWARE
  515. 68ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA OR SIMILAR MATERIALS
  516. Notes
  517. 1This chapter does not cover:
  518. 2Division 2
  519. 69CERAMIC PRODUCTS
  520. Notes
  521. 1Division 1
  522. 2This chapter does not cover:
  523. 70GLASS AND GLASSWARE
  524. Notes
  525. 1This chapter does not cover:
  526. 2For the purposes of headings 7003, 7004 and 7005:
  527. 3Division 3
  528. 4For the purposes of heading 7019, the expression ‘glass wool’ means:
  529. 5Division 5
  530. Subheading note
  531. 1Division 1
  532. NATURAL OR CULTURED PEARLS, PRECIOUS OR SEMI-PRECIOUS STONES, PRECIOUS METALS, METALS CLAD WITH PRECIOUS METAL, AND ARTICLES THEREOF; IMITATION JEWELLERY; COIN
  533. 71NATURAL OR CULTURED PEARLS, PRECIOUS OR SEMI-PRECIOUS STONES, PRECIOUS METALS, METALS CLAD WITH PRECIOUS METAL, AND ARTICLES THEREOF; IMITATION JEWELLERY; COIN
  534. Notes
  535. 1Subject to note 1(A) to Section VI and except as provided below, all articles consisting wholly or partly:
  536. 2Division 2
  537. 3This chapter does not cover:
  538. 4Division 4
  539. 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:
  540. 6Division 6
  541. 7Division 7
  542. 8Division 8
  543. 9For the purposes of heading 7113, the expression ‘articles of jewellery’ means:
  544. 10Division 10
  545. 11Division 11
  546. Subheading notes
  547. 1Division 1
  548. 2Division 2
  549. 3Division 3
  550. BASE METALS AND ARTICLES OF BASE METAL
  551. Notes
  552. 1This section does not cover:
  553. 2Throughout the nomenclature, the expression ‘parts of general use’ means:
  554. 3Division 3
  555. 4Division 4
  556. 5Classification of alloys (other than ferro-alloys and master alloys as defined in Chapters 72 and 74):
  557. 6Division 6
  558. 7Classification of composite articles:
  559. 8In this section, the following expressions have the meanings hereby assigned to them:
  560. 72IRON AND STEEL
  561. Notes
  562. 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:
  563. 2Division 2
  564. 3Division 3
  565. Subheading notes
  566. 1In this chapter, the following expressions have the meanings hereby assigned to them:
  567. 2For the classification of ferro-alloys in the subheadings of heading 7202, the following rule should be observed:
  568. Additional note
  569. 1The following expressions have the meanings hereby assigned to them:
  570. 73ARTICLES OF IRON OR STEEL
  571. Notes
  572. 1Division 1
  573. 2Division 2
  574. 74COPPER 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. 75NICKEL AND ARTICLES THEREOF
  580. Note
  581. 1In this chapter, the following expressions have the meanings hereby assigned to them:
  582. Subheading notes
  583. 1In this chapter, the following expressions have the meanings hereby assigned to them:
  584. 2Division 2
  585. 76ALUMINIUM AND ARTICLES THEREOF
  586. Note
  587. 1In this chapter, the following expressions have the meanings hereby assigned to them:
  588. Subheading notes
  589. 1In this chapter, the following expressions have the meanings hereby assigned to them:
  590. 2Division 2
  591. 78LEAD AND ARTICLES THEREOF
  592. Note
  593. 1In this chapter, the following expressions have the meanings hereby assigned to them:
  594. Subheading note
  595. 1In this chapter, the expression ‘refined lead’ means:
  596. 79ZINC AND ARTICLES THEREOF
  597. Note
  598. 1In this chapter, the following expressions have the meanings hereby assigned to them:
  599. Subheading note
  600. 1In this chapter, the following expressions have the meanings hereby assigned to them:
  601. 80TIN AND ARTICLES THEREOF
  602. Note
  603. 1In this chapter, the following expressions have the meanings hereby assigned to them:
  604. Subheading note
  605. 1In this chapter, the following expressions have the meanings hereby assigned to them:
  606. 81OTHER BASE METALS; CERMETS; ARTICLES THEREOF
  607. Subheading note
  608. 1Division 1
  609. 82TOOLS, IMPLEMENTS, CUTLERY, SPOONS AND FORKS, OF BASE METAL; PARTS THEREOF OF BASE METAL
  610. Notes
  611. 1Apart from blowlamps, portable forges, grinding wheels with frameworks, manicure and pedicure sets, and goods of heading 8209, this chapter covers only articles with a blade, working edge, working surface or other working part of:
  612. 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 8466). However, parts of general use as defined in note 2 to Section XV are in all cases excluded from this chapter.
  613. 3Division 3
  614. 83MISCELLANEOUS ARTICLES OF BASE METAL
  615. Notes
  616. 1Division 1
  617. 2Division 2
  618. 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
  619. Notes
  620. 1This section does not cover:
  621. 2Subject to note 1 to this section, note 1 to Chapter 84 and note 1 to Chapter 85, parts of machines (not being parts of the articles of heading 8484, 8544, 8545, 8546 or 8547) are to be classified according to the following rules:
  622. 3Division 3
  623. 4Division 4
  624. 5Division 5
  625. Additional notes
  626. 1Division 1
  627. 2Division 2
  628. 3Division 3
  629. 84NUCLEAR REACTORS, BOILERS, MACHINERY AND MECHANICAL APPLIANCES; PARTS THEREOF
  630. Notes
  631. 1This chapter does not cover:
  632. 2Subject to the operation of note 3 to Section XVI and subject to note 9 to this chapter, a machine or appliance which answers to a description in one or more of the headings 8401 to 8424, or heading 8486 and at the same time to a description in one or other of the headings 8425 to 8480 is to be classified under the appropriate heading of the former group or under heading 8486, as the case may be, and not the latter group.
  633. 3Division 3
  634. 4Heading 8457 applies only to machine tools for working metal, other than lathes (including turning centres), which can carry out different types of machining operations either:
  635. 5Division 5
  636. 6Heading 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.
  637. 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.
  638. 8Division 8
  639. 9Division 9
  640. Subheading notes
  641. 1Division 1
  642. 2Division 2
  643. Additional notes
  644. 1Division 1
  645. 2Division 2
  646. 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
  647. Notes
  648. 1This chapter does not cover:
  649. 2Headings 8501 to 8504 do not apply to goods described in heading 8511, 8512, 8540, 8541 or 8542.
  650. 3Heading 8509 covers only the following electromechanical machines of the kind commonly used for domestic purposes:
  651. 4For the purposes of heading 8523:
  652. 5For the purposes of heading 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).
  653. 6Division 6
  654. 7Division 7
  655. 8For the purposes of headings 8541 and 8542:
  656. 9Division 9
  657. Subheading note
  658. 1Division 1
  659. Additional notes
  660. 1Division 1
  661. 2Division 2
  662. VEHICLES, AIRCRAFT, VESSELS AND ASSOCIATED TRANSPORT EQUIPMENT
  663. Notes
  664. 1Division 1
  665. 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:
  666. 3Division 3
  667. 4For the purposes of this section:
  668. 5Air-cushion vehicles are to be classified in this section with the vehicles to which they are most akin as follows:
  669. Additional notes
  670. 1Division 1
  671. 2Division 2
  672. 86RAILWAY OR TRAMWAY LOCOMOTIVES, ROLLING STOCK AND PARTS THEREOF; RAILWAY OR TRAMWAY TRACK FIXTURES AND FITTINGS AND PARTS THEREOF; MECHANICAL (INCLUDING ELECTROMECHANICAL) TRAFFIC SIGNALLING EQUIPMENT OF ALL KINDS
  673. Notes
  674. 1This chapter does not cover:
  675. 2Heading 8607 applies inter alia to:
  676. 3Subject to the provisions of note 1 above, heading 8608 applies inter alia to:
  677. 87VEHICLES OTHER THAN RAILWAY OR TRAMWAY ROLLING STOCK, AND PARTS AND ACCESSORIES THEREOF
  678. Notes
  679. 1Division 1
  680. 2For the purposes of this chapter, ‘tractors’ means vehicles constructed essentially for hauling or pushing another vehicle, appliance or load, whether or not they contain subsidiary provision for the transport, in connection with the main use of the tractor, of tools, seeds, fertilisers or other goods.
  681. 3Division 3
  682. 4Division 4
  683. 88AIRCRAFT, SPACECRAFT, AND PARTS THEREOF
  684. Subheading note
  685. 1Division 1
  686. 89SHIPS, BOATS AND FLOATING STRUCTURES
  687. Note
  688. 1Division 1
  689. Additional notes
  690. 1Division 1
  691. 2Division 2
  692. 3For the purpose of heading 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:
  693. OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS; CLOCKS AND WATCHES; MUSICAL INSTRUMENTS; PARTS AND ACCESSORIES THEREOF
  694. 90OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS; PARTS AND ACCESSORIES THEREOF
  695. Notes
  696. 1This chapter does not cover:
  697. 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:
  698. 3Division 3
  699. 4Division 4
  700. 5Division 5
  701. 6For the purposes of heading 9021, the expression ‘orthopaedic appliances’ means appliances for:
  702. 7Heading 9032 applies only to:
  703. Additional note
  704. 1Division 1
  705. 91CLOCKS AND WATCHES AND PARTS THEREOF
  706. Notes
  707. 1This chapter does not cover:
  708. 2Division 2
  709. 3Division 3
  710. 4Division 4
  711. 92MUSICAL INSTRUMENTS; PARTS AND ACCESSORIES OF SUCH ARTICLES
  712. Notes
  713. 1This chapter does not cover:
  714. 2Bows and sticks and similar devices used in playing the musical instruments of headings 9202 or 9206 presented with such instruments in numbers normal thereto and clearly intended for use therewith, are to be classified in the same heading as the relative instruments.
  715. ARMS AND AMMUNITION; PARTS AND ACCESSORIES THEREOF
  716. 93ARMS AND AMMUNITION; PARTS AND ACCESSORIES THEREOF
  717. Notes
  718. 1This chapter does not cover:
  719. 2Division 2
  720. MISCELLANEOUS MANUFACTURED ARTICLES
  721. 94FURNITURE; BEDDING, MATTRESSES, MATTRESS SUPPORTS, CUSHIONS AND SIMILAR STUFFED FURNISHINGS; LAMPS AND LIGHTING FITTINGS, NOT ELSEWHERE SPECIFIED OR INCLUDED; ILLUMINATED SIGNS, ILLUMINATED NAMEPLATES AND THE LIKE; PREFABRICATED BUILDINGS
  722. Notes
  723. 1This chapter does not cover:
  724. 2The articles (other than parts) referred to in headings 9401 to 9403 are to be classified in those headings only if they are designed for placing on the floor or ground.
  725. 3Division 3
  726. 4Division 4
  727. 95TOYS, GAMES AND SPORTS REQUISITES; PARTS AND ACCESSORIES THEREOF
  728. Notes
  729. 1This chapter does not cover:
  730. 2Division 2
  731. 3Division 3
  732. 4Division 4
  733. 5Division 5
  734. 96MISCELLANEOUS MANUFACTURED ARTICLES
  735. Notes
  736. 1This chapter does not cover:
  737. 2In heading 9602, the expression ‘vegetable or mineral carving material’ means:
  738. 3Division 3
  739. 4Division 4
  740. WORKS OF ART, COLLECTORS’ PIECES AND ANTIQUES
  741. 97WORKS OF ART, COLLECTORS’ PIECES AND ANTIQUES
  742. Notes
  743. 1This chapter does not cover:
  744. 2Division 2
  745. 3Division 3
  746. 4Division 4
  747. 5Frames around paintings, drawings, pastels, collages or similar decorative plaques, engravings, prints or lithographs are to be classified with those articles, provided they are of a kind and of a value normal to those articles.
  748. 98COMPLETE INDUSTRIAL PLANT
  749. Note
  750. Division
  751. Part THREE: TARIFF ANNEXES