Customs Tariff
Chapter 95
Toys, Games and Sports Requisites; Parts and Accessories Thereof
1. This Chapter does not cover:
(a)
Candles (heading 3406);
(b)
Fireworks
or
other
pyrotechnic
articles
of
heading
3604;
(c)
Yarns,
monofilament,
cords
or
gut
or
the
like
for
fishing,
cut
to
length
but
not
made
up
into
fishing
lines,
of
Chapter
39,
heading
4206
or
Section
XI;
(d)
Sports
bags
or
other
containers
of
heading
4202,
4303
or
43.04;
(e)
Sports
clothing
or
fancy
dress,
of
textiles,
of
Chapter
61
or
62;
(f)
Textile
flags
or
bunting,
or
sails
for
boats,
sailboards
or
land
craft,
of
Chapter
63;
(g)
Sports
footwear
(other
than
skating
boots
with
ice
or
roller
skates
attached)
of
Chapter
64,
or
sports
headgear
of
Chapter
65;
(h)
Walking-sticks,
whips,
riding-crops
or
the
like
(heading
6602),
or
parts
thereof
(heading
6603);
(ij)
Unmounted
glass
eyes
for
dolls
or
other
toys,
of
heading
7018;
(k)
Parts
of
general
use,
as
defined
in
Note
2
to
Section
XV,
of
base
metal
(Section
XV),
or
similar
goods
of
plastics
(Chapter
39);
(l)
Bells,
gongs
or
the
like
of
heading
8306;
(m)
Pumps
for
liquids
(heading
8413),
filtering
or
purifying
machinery
and
apparatus
for
liquids
or
gases
(heading
8421),
electric
motors
(heading
8501),
electric
transformers
(heading
85.04)
or
radio
remote
control
apparatus
(heading
8526);
(n)
Sports
vehicles
(other
than
bobsleighs,
toboggans
and
the
like)
of
Section
XVII;
(o)
Children's
bicycles
(heading
8712);
(p)
Sports
craft
such
as
canoes
and
skiffs
(Chapter
89),
or
their
means
of
propulsion
(Chapter
44
for
such
articles
made
of
wood);
(q)
Spectacles,
goggles
or
the
like,
for
sports
or
outdoor
games
(heading
9004);
(r)
Decoy
calls
or
whistles
(heading
9208);
(s)
Arms
or
other
articles
of
Chapter
93;
(t)
Electric
garlands
of
all
kinds
(heading
9405);
(u)
Racket
strings,
tents
or
other
camping
goods,
or
gloves,
mittens
and
mitts (Classified
according to the constituent material);
(v) Tableware, kitchenware, toilet articles, carpets and other textile floor coverings, apparel, bed linen, table linen, toilet linen, kitchen linen and similar articles having a utilitarian function (classified according to their constituent material).
2.
This
Chapter
includes
articles
in
which
natural
or
cultured
pearls,
precious
or
semi-precious
stones
(natural,
synthetic
or
reconstructed),
precious
metal
or
metal
clad
with
precious
metal
constitute
only
minor
constituents.
3.
Subject
to
Note
1
above,
parts
and
accessories
which
are
suitable
for
use
solely
or
principally
with
articles
of
this
Chapter
are
to
be
classified
with
those
articles.
4. Subject to the provisions of Note 1, heading 9503 applies, inter alia, to articles of this heading combined with one or more items, which cannot be considered as sets under the terms of rule 3 (b) of the General rules for Interpretation of this schedule, and which, if presented separately, would be classified in other headings, provided the articles are put up together for retail sale and the combinations have the essential character of toys.
5. Heading 9503 does not cover articles which, on account of their design, shape or constituent material, are identifiable as intended exclusively for animals, for example, "pet toys" (classification in their own appropriate heading).
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