2[CHAPTER 95

Toys, Games And Sports Requisites; Parts And Accessories Thereof.
(Section Notes)

Main Notes

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 4304;

(e) fancy dress of textiles, of Chapter 61 or 62; sports clothing and special articles of apparel of textiles, of Chapter 61or 62, whether or not incorporating incidentally protective components such as pads or padding in the elbow, knee or groin areas (for example, fencing clothing or soccer goalkeeper jerseys);

(f) textile flags or bunting, or sails for boats, sailboards or land craft, of Chapter 63;

(g) sports footwear (other than skating boots with ice or roller skates attached) of Chapter 64, or sports headgear of Chapter 65;

(h) walking-sticks, whips, riding-crops or the like (heading 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 8504), discs, tapes, solid-state non-volatile storage devices, ""smart cards"" and other media for the recording of sound or of other phenomena, whether or not recorded (heading 8523), radio remote control apparatus (heading 8526) or cordless infrared remote control devices (heading  8543);

(n) sports vehicles (other than bobsleighs, toboggans and the like) of Section XVII;

(o) children’s bicycles (heading 8712);

(p) unmanned aircraft (heading 8806);

(q) sports craft such as canoes and skiffs (Chapter 89), or their means of propulsion (Chapter 44 for such articles made of wood);

(r) spectacles, goggles or the like, for sports or outdoor games (heading 9004);

(s) decoy calls or whistles (heading 9208);

(t) arms or other articles of Chapter 93; (u)electric garlands of all kinds (heading 9405);

(v) monopods, bipods, tripods and similar articles (heading 9620);

(w) racket strings, tents or other camping goods, or gloves, mittens and mitts (Classified according to the constituent material); or

(x) Tableware, kitchenware, toilet articles, carpets and other textile floor coverings, apparel, bed linen, table lines, 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 appro-priate heading).

6. For the purposes of heading 9508:

(a) The expression ""amusement park rides"" means a device or combination of devices or equipment that carry, convey, or direct a person or persons over or through a fixed or restricted course, including water courses, or within a defined area for the primary purposes of amusement or entertainment. Such rides may be combined within an amusement park, theme park, water park or fairground. These amusement park rides do not include equipment of a kind commonly installed in residences or playgrounds;

(b) The expression ""water park amusements"" means a device or combination of devices or equipment that are characterised by a defined area involving water, with no purposes built path. Water park amusements only include equipment designed specifically for water parks; and

(c) The expression ""fairground amusements"" means games of chance, strength or skill, which commonly employ an operator or attendant and may be installed in permanent buildings or independent concession stalls. Fairground amusements do not include equipment of heading 9504. This heading does not include equipment more specifically classified elsewhere in the Nomenclature.

Sub-Heading Notes

1. Sub-heading 9504 50 covers :

(a) Video game consoles from which the image is reproduced on television receiver, a monitor or other external screen or surface; or

(b) Video game machines having a self-contained video screen, whether or not portable. This sub-heading does not cover video game consoles or machines operated by coins, banknotes, bank cards, tokens or by any other means of payment (sub-heading 9504 30).

Chapter Number ITC (HS)
Code
Description Dashes Export Policy Policy Condition Notification No Notification Date
95 95 Toys, Games And Sports Requisites; Parts And Accessories Thereof.          
95 9503 Tricycles, scooters, pedal cars and similar wheeled toys; dolls carriages; dolls; other toys; reduced-size (scale) models and similar recreational models, working or not; puzzles of all kinds.          
95 95030010 Electronic --- Free      
95 95030020 Non electronic --- Free      
95 95030091 Parts: ----Of electronic toys --- Free      
95 95030099 Parts: ---- Other ; --- Free      
95 9504 VIDEO GAME CONSOLES AND MACHINES, TABLE OR PARLOUR GAMES, INCLUDING PINTABLES, BILLIARDS, SPECIAL TABLES FOR CASINO GAMES AND AUTOMATIC BOWLING EQUIPMENT, AMUSEMENT MACHINES OPERATED BY COINS, BANK NOTES, BANK CARDS, TOKENS OR BY ANY OTHER MEANS OF PAYMENT          
95 95042000 Articles and accessories for billiards of all kinds - Free      
95 95043000 Other games, operated by coins, banknotes, bank cards, tokens or by any other means of payment, other than automatic bowling alley equipment - Free      
95 95044000 Playing cards - Free      
95 95045000 Video game consoles and machines, other than those of subheading 9504.30 - Free      
95 950490 Other -        
95 95049010 Chess set, all types --- Free      
95 95049020 Carom Board, with or without coins and strikers --- Free      
95 95049090 Other --- Free      
95 9505 Festive, carnival or other entertainment articles, including conjuring tricks and novelty jokes.          
95 95051000 articles for Christmas festivities - Free      
95 950590 Other -        
95 95059010 Magical equipments --- Free      
95 95059090 Other --- Free      
95 9506 Articles and equipment for general physical exercise, gymnastics, athletics, other sports (including table-tennis) or outdoor games, not specified or included elsewhere in this Chapter; swimming pools and paddling pools.          
95 95061100 Snow-skis and other snow-ski equipment :
-- Skis
- Free      
95 95061200 Snow-skis and other snow-ski equipment :
-- Ski-fastenings (ski-bindings)
- Free      
95 95061900 Snow-skis and other snow-ski equipment :
-- Other
- Free      
95 95062100 Water-skis, surf-boards, sailboards and other water-sport equipment :
-- Sailboards
- Free      
95 95062900 Water-skis, surf-boards, sailboards and other water-sport equipment :
-- Other
- Free      
95 95063100 Golf clubs and other golf equipment :
-- Clubs, complete
- Free      
95 95063200 Golf clubs and other golf equipment :
-- Balls
- Free      
95 95063900 Golf clubs and other golf equipment :
-- Other
- Free      
95 95064000 Articles and equipment for table- tennis - Free      
95 95065100 Tennis, badminton or similar rackets, whether or not strung :
-- Lawn-tennis rackets, whether or not strung
- Free      
95 950659 Tennis, badminton or similar rackets, whether or not strung :
-- Other
-        
95 95065910 Other:
----Squash or racketball badminton rackets, whether or not strung
--- Free      
95 95065990 Other:
----Other
--- Free      
95 95066100 Balls, other than golf balls and table-tennis balls :
-- Lawn-tennis balls
- Free      
95 950662 Balls, other than golf balls and table-tennis balls :
-- Inflatable
-        
95 95066210 Football --- Free      
95 95066220 Volley ball --- Free      
95 95066230 Basket ball --- Free      
95 95066290 Other --- Free      
95 950669 Balls, other than golf balls and table-tennis balls :
-- Other
-        
95 95066910 Hockey ball --- Free      
95 95066920 Cricket ball --- Free      
95 95066930 Golf ball --- Free      
95 95066940 Rugby ball --- Free      
95 95066990 Other --- Free      
95 95067000 Ice skates and roller skates, including skating boots with skates attached - Free      
95 950691 Other :
-- Articles and equipment for general physical exercise, gymnastics or athletics
-        
95 95069110 Other:
----Boxing equipment
--- Free      
95 95069190 Other:
----Other
--- Free      
95 950699 Other
-- Other
-        
95 95069910 Badminton shuttle cocks --- Free      
95 95069920 Leg pads and bats for Cricket --- Free      
95 95069930 Shoulder pads for Football --- Free      
95 95069940 Hockey sticks and blades --- Free      
95 95069950 Polo sticks including blades, shafts and heads --- Free      
95 95069960 Sports net --- Free      
95 95069970 Tennis and badminton racket pressures --- Free      
95 95069980 Shin-guards and elbow or shoulders pads excluding those for football; waist, thigh and hip protective equipment --- Free      
95 95069990 Other --- Free      
95 9507 Fishing rods, fish-hooks and other line fishing tackle; fish landing nets, butterfly nets and similar nets; decoy birds” (other than those of heading 92.08 or 97.05) and similar hunting or shooting requisites.          
95 95071000 Fishing rods - Free      
95 95072000 Fish-hooks, whether or not snelled - Free      
95 95073000 Fishing reels - Free      
95 950790 Other -        
95 95079010 Fish landing and butterfly nets --- Free      
95 95079090 Other --- Free      
95 9508 TRAVELLING CIRCUSES AND TRAVELLING MENAGERIES; AMUSEMENT PARK RIDES AND WATER PARK AMUSEMENTS; FAIRGROUND AMUSEMENTS, INCLUDING SHOOTING GALLERIES; TRAVELLING THEATRES          
95 95081000 Travelling circuses and travelling menageries - Free      
95 95082100 Amusement park rides and water park amusements:
- - Roller coasters
- Free      
95 95082200 Amusement park rides and water park amusements:
- - Carousels, swings and roundabouts
- Free      
95 95082300 Amusement park rides and water park amusements:
- - Dodge’em cars
- Free      
95 95082400 Amusement park rides and water park amusements:
- - Motion simulators and moving theatres
- Free      
95 95082500 Amusement park rides and water park amusements:
- - Water rides
- Free      
95 95082600 Amusement park rides and water park amusements:
- - Water park amusements
- Free      
95 95082900 Amusement park rides and water park amusements:
- - Other
- Free      
95 95083000 Amusement park rides and water park amusements:
- Fairground amusements
- Free      
95 95084000 Amusement park rides and water park amusements:
- Travelling theatres
- Free      

]

[helldodold[1[CHAPTER 95

Toys, Games And Sports Requisites; Parts And Accessories Thereof.

Chapter Number

ITC(HS) Code

Description

Export Policy

Policy Condition

Notification

No

Notification Date

95

95

Toys, Games And Sports Requisites; Parts And Accessories Thereof.

       

95

9503

Tricycles, scooters, pedal cars and similar wheeled toys; dolls carriages; dolls; other toys; reduced-size (scale) models and similar recreational models, working or not; puzzles of all kinds.

       

95

95030010

Electronic

Free

     

95

95030020

Non electronic

Free

     

95

95030091

Parts: ---- Of electronic toys

Free

     

95

95030099

Parts: ---- Other ;

Free

     

95

9504

VIDEO GAME CONSOLES AND MACHINES, TABLE OR PARLOUR GAMES, INCLUDING PINTABLES, BILLIARDS, SPECIAL TABLES FOR CASINO GAMES AND AUTOMATIC BOWLING EQUIPMENT, AMUSEMENT MACHINES OPERATED BY COINS, BANK NOTES, BANK CARDS, TOKENS OR BY ANY OTHER MEANS OF PAYMENT

       

95

95042000

Articles and accessories for billiards of all kinds

Free

     

95

95043000

Other games, operated by coins, banknotes, bank cards, tokens or by any other means of payment, other than automatic bowling alley equipment

Free

     

95

95044000

Playing cards

Free

     

95

95045000

Video game consoles and machines, other than those of subheading 9504.30

Free

     

95

950490

Other

       

95

95049010

Chess set, all types

Free

     

95

95049020

Carom Board, with or without coins and strikers

Free

     

95

95049090

Other

Free

     

95

9505

Festive,   carnival   or   other   entertainment   articles,   including conjuring tricks and novelty jokes.

       

95

95051000

articles for Christmas festivities

Free

     

95

950590

Other

       

95

95059010

Magical equipments

Free

     

95

95059090

Other

Free

     

95

9506

Articles and equipment for general physical exercise, gymnastics, athletics, other sports (including table-tennis) or outdoor games, not specified or included elsewhere in this Chapter; swimming pools and paddling pools.

       

95

95061100

Snow-skis and other snow-ski equipment : -- Skis

Free

     

95

95061200

Snow-skis and other snow-ski equipment : -- Ski-fastenings (ski-bindings)

Free

     

95

95061900

Snow-skis and other snow-ski equipment : -- Other

Free

     

95

95062100

Water-skis, surf-boards, sailboards and other water-sport equipment : -- Sailboards

Free

     

95

95062900

Water-skis, surf-boards, sailboards and other water-sport equipment : -- Other

Free

     

95

95063100

Golf clubs and other golf equipment : -- Clubs, complete

Free

     

95

95063200

Golf clubs and other golf equipment : -- Balls

Free

     

95

95063900

Golf clubs and other golf equipment : -- Other

Free

     

95

95064000

Articles and equipment for table-tennis

Free

     

95

95065100

Tennis, badminton or similar rackets, whether or not strung :

-- Lawn-tennis rackets, whether or not strung

Free

     

95

950659

Tennis, badminton or similar rackets, whether or not strung : -- Other

       

95

95065910

Other:

----Squash or racketball badminton rackets, whether or not strung

Free

     

95

95065990

Other:

----Other

Free

     

95

95066100

Balls, other than golf balls and table-tennis balls : -- Lawn-tennis balls

Free

     

95

950662

Balls, other than golf balls and table-tennis balls : -- Inflatable

       

95

95066210

Football

Free

     

95

95066220

Volley ball

Free

     

95

95066230

Basket ball

Free

     

95

95066290

Other

Free

     

95

950669

Balls, other than golf balls and table-tennis balls : -- Other

       

95

95066910

Hockey ball

Free

     

95

95066920

Cricket ball

Free

     

95

95066930

Golf ball

Free

     

95

95066940

Rugby ball

Free

     

95

95066990

Other

Free

     

95

95067000

 Ice skates and roller skates, including skating boots with skates attached

Free

     

95

950691

Other :

-- Articles and equipment for general physical exercise, gymnastics or athletics

       

95

95069110

Other:

----Boxing equipment

Free

     

95

95069190

Other:

----Other

Free

     

95

950699

Other -- Other

       

95

95069910

Badminton shuttle cocks

Free

     

95

95069920

Leg pads and bats for Cricket

Free

     

95

95069930

Shoulder pads for Football

Free

     

95

95069940

Hockey sticks and blades

Free

     

95

95069950

Polo sticks including blades, shafts and heads

Free

     

95

95069960

Sports net

Free

     

95

95069970

Tennis and badminton racket pressures

Free

     

95

95069980

Shin-guards and elbow or shoulders pads excluding those for football; waist, thigh and hip protective equipment

Free

     

95

95069990

Other

Free

     

95

9507

Fishing rods, fish-hooks and other line fishing tackle; fish landing nets, butterfly nets and similar nets; decoy birds” (other than those of heading 92.08 or 97.05) and similar hunting or shooting requisites.

       

95

95071000

Fishing rods

Free

     

95

95072000

Fish-hooks, whether or not snelled

Free

     

95

95073000

Fishing reels

Free

     

95

950790

Other

       

95

95079010

Fish landing and butterfly nets

Free

     

95

95079090

Other

Free

     

95

9508

TRAVELLING CIRCUSES AND TRAVELLING MENAGERIES; AMUSEMENT PARK RIDES AND WATER PARK AMUSEMENTS; FAIRGROUND AMUSEMENTS, INCLUDING SHOOTING GALLERIES; TRAVELLING THEATRES

       

95

95081000

Travelling circuses and travelling menageries

Free

     

95

95082100

Amusement park rides and water park amusements:

- - Roller coasters

Free

     

95

95082200

Amusement park rides and water park amusements:

- - Carousels, swings and roundabouts

Free

     

95

95082300

Amusement park rides and water park amusements:

- - Dodge’em cars

Free

     

95

95082400

Amusement park rides and water park amusements:

- - Motion simulators and moving theatres

Free

     

95

95082500

Amusement park rides and water park amusements:

- - Water rides

Free

     

95

95082600

Amusement park rides and water park amusements:

- - Water park amusements

Free

     

95

95082900

Amusement park rides and water park amusements:

- - Other

Free

     

95

95083000

Amusement park rides and water park amusements:

- Fairground amusements

Free

     

95

95084000

Amusement park rides and water park amusements:

- Travelling theatres

Free

     

95

95089000

Other

Free

     

]helldod]

 

1. Inserted Vide Trade Notice No. 11/2024-25 Dated 02.08.2024

2. Substituted vide:- Notification No. 50/2024-25 Dated 13.01.2025