Customs - Tariff Book
Notes
1.
This Chapter does not cover the following:
(a)
pneumatic or water mattresses, pillows or cushions, of Chapter 39, 40 or 63;
(b)
mirrors designed for placing on the floor or ground (for example, cheval-glasses (swing-mirrors)) of heading 70.09;
(c)
articles of Chapter 71;
(d)
parts of general use as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39), and safes of heading 83.03;
(e)
furniture specially designed as parts of refrigerating or freezing equipment of heading 84.18; furniture specially designed for sewing machines (heading 84.52);
(f)
lamps or light sources and parts thereof of Chapter 85;
(g)
furniture specially designed as parts of apparatus of heading 85.18 (heading 85.18), of heading 85.19 or 85.21 (heading 85.22) or of heading 85.25 to 85.28 (heading 85.29);
(h)
articles of heading 87.14;
(ij)
dentists' chairs incorporating dental appliances of heading 90.18 and dentists' spittoons (heading 90.18);
(k)
articles of Chapter 91 (for example, clocks and clock cases);
(l)
toy furniture or toy luminaires and lighting fittings (heading 95.03), billiard tables or other furniture specially constructed for games (heading 95.04), furniture for conjuring tricks or decorations (excluding lighting strings) such as Chinese lanterns (heading 95.05); or
(m)
monopods, bipods, tripods and similar articles (heading 96.20).
2.
The articles (excluding parts) referred to in headings 94.01 to 94.03 are to be classified in those headings only if they are designed for placing on the floor or ground.
The following are, however, to be classified in the above-mentioned headings even if they are designed to be hung, to be fixed to the wall or to stand one on the other:
(a)
cupboards, bookcases, other shelved furniture (including single shelves presented with supports for fixing them to the wall) and unit furniture;
(b)
seats and beds.
3.
(A)
In headings 94.01 to 94.03 references to parts of goods do not include references to sheets or slabs (whether or not cut to shape but not combined with other parts) of glass (including mirrors), marble or other stone or of any other material referred to in Chapter 68 or 69.
(B)
Goods described in heading 94.04, presented separately, are not to be classified in heading 94.01, 94.02 or 94.03 as parts of goods.
4.
For the purposes of heading 94.06, the expression "prefabricated buildings" means buildings which are finished in the factory or put up as elements, presented together, to be assembled on site, such as housing or worksite accommodation, offices, schools, shops, sheds, garages or similar buildings.
Prefabricated buildings include "modular building units" of steel, normally presented in the size and shape of a standard shipping container, but substantially or completely pre-fitted internally. Such modular building units are normally designed to be assembled together to form permanent buildings.
Additional Note
1.
For the purposes of subheading 9404.90.10, the expression "blankets" means articles of bedding consisting of pile fabric on one or both sides internally fitted with any material.
2.
For the purposes of heading 94.06-
(a)
Prefabricated buildings of different materials are to be classified as if consisting wholly of the material which predominates by weight over any other single material.
(b)
When no one material predominates by weight, the prefabricated buildings are to be classified as if consisting wholly of the material that occurs last in numerical order amongst those which equally merit consideration in Part 1 of Schedule No. 1.
(c)
The provisions of Section Note 7 to Section XV mutatis mutandis applies to the prefabricated buildings of heading 94.06.
3.
For the purposes of subheading 9403.50.1 "solid wood" does not include furniture manufactured from wood classifiable in headings 44.10, 44.11 and 44.12.
| Heading | Description | General |
|---|---|---|
| 94.01 | Seats (excluding those of heading 94.02), whether or not convertible into beds, and parts thereof: | |
| 9401.10 | Seats of a kind used for aircraft | free |
| 9401.20 | Seats of a kind used for motor vehicles | 20% |
| 9401.3 | Swivel seats with variable height adjustment: | |
| 9401.31 | Of wood: | |
| 9401.31.10 | On a base, with wheels having a diameter not exceeding 65 mm | 20% |
| 9401.31.90 | Other | 20% |
| 9401.39 | Other: | |
| 9401.39.10 | On a base, with wheels having a diameter not exceeding 65 mm | 20% |
| 9401.4 | Seats (excluding garden seats or camping equipment), convertible into beds: | |
| 9401.39.90 | Other | 20% |
| 9401.41 | Of wood | 20% |
| 9401.49 | Other | 20% |
| 9401.5 | Seats of cane, osier, bamboo or similar materials: | |
| 9401.52 | Of bamboo | 20% |
| 9401.53 | Of rattan | 20% |
| 9401.59 | Other | 20% |
| 9401.6 | Other seats, with wooden frames: | |
| 9401.61.40 | Barstools, dining chairs and the like | 20% |
| 9401.61.30 | Suitable for indoor living space (excluding barstools, dining chairs and the like) | 20% |
| 9401.61 | Upholstered: | |
| 9401.61.10 | Reclining seats, electrically operated | 20% |
| 9401.61.20 | Reclining seats, mechanically operated | 20% |
| 9401.61.90 | Other | 20% |
| 9401.61.50 | Other, with sleigh base-frame | 20% |
| 9401.61.60 | Other, suitable for office use | 20% |
| 9401.69.30 | Other, suitable for office use | 20% |
| 9401.69.20 | Other, with sleigh base-frame | 20% |
| 9401.69.40 | Stationary activity centres for children | 20% |
| 9401.69 | Other: | |
| 9401.69.10 | Bent-wood chairs | 20% |
| 9401.69.50 | Other chairs for children, including highchairs | 20% |
| 9401.7 | Other seats, with metal frames: | |
| 9401.69.90 | Other | 20% |
| 9401.71.20 | With 4-legged frame | 20% |
| 9401.71 | Upholstered: | |
| 9401.71.10 | With sleigh base-frame | 20% |
| 9401.71.30 | Stationary activity centres for children | 20% |
| 9401.71.40 | Other chairs for children, including highchairs | 20% |
| 9401.71.90 | Other | 20% |
| 9401.79.30 | Stationary activity centres for children | 20% |
| 9401.79.20 | With 4-legged frame | 20% |
| 9401.79 | Other: | |
| 9401.79.10 | With sleigh base-frame | 20% |
| 9401.79.40 | Other chairs for children, including highchairs | 20% |
| 9401.79.65 | Chairs with seats of medium density fibreboard (MDF) (excluding chairs covered by the preceding subheadings under 9401.79) | 20% |
| 9401.80.50 | Other, suitable for outdoor use, with textile seats or textile backrest | 20% |
| 9401.80.10 | Safety seats for children | 20% |
| 9401.80.20 | Stationary activity centres for children, of plastics | 20% |
| 9401.80.30 | Highchairs and booster seats for children, of plastics | 20% |
| 9401.79.90 | Other | 20% |
| 9401.79.55 | Chairs with seats of polymers of propylene, (excluding chairs covered by the preceding subheadings under 9401.79) | 20% |
| 9401.80.35 | Other chairs for children, of polymers of propylene (excluding chairs covered by the preceding subheadings under 9401.80) | 20% |
| 9401.80.40 | Other, of plastics | 20% |
| 9401.80 | Other seats: | |
| 9401.79.60 | Chairs with seats of wood, (excluding those having seats of medium density fibreboard (MDF) and excluding chairs covered by the preceding subheadings under 9401.79) | 20% |
| 9401.79.50 | Other, suitable for outdoor use | 20% |
| 9401.80.90 | Other | 20% |
| 9401.9 | Parts: | |
| 9401.91.10 | Identifiable for use with aircraft seats of subheading 9401.10 | free |
| 9401.91.30 | Laminated plywood seats and backrests | 20% |
| 9401.91.21 | For the seats of subheading 9401.61.10 and 9401.61.20 | 20% |
| 9401.91.29 | Other | 20% |
| 9401.91.15 | Identifiable for use with motor vehicle seats of subheading 9401.20 | 20% |
| 9401.91 | Of wood: | |
| 9401.91.2 | Mechanical actions for chairs: | |
| 9401.91.90 | Other | 20% |
| 9401.99 | Other: | |
| 9401.99.2 | Mechanical actions for chairs: | |
| 9401.99.10 | Identifiable for use with aircraft seats of subheading 9401.10 | free |
| 9401.99.21 | For the seats of subheading 9401.61.10 and 9401.61.20 | 20% |
| 9401.99.15 | Identifiable for use with motor vehicle seats of subheading 9401.20 | 20% |
| 9401.99.30 | Laminated plywood seats and backrests | 20% |
| 9401.99.29 | Other | 20% |
| 94.02 | Medical, surgical, dental or veterinary furniture (for example, operating tables, examination tables, hospital beds with mechanical fittings, dentists' chairs); barbers' chairs and similar chairs, having rotating as well as both reclining and elevating movements; parts of the foregoing articles: | |
| 9401.99.90 | Other | 20% |
| 9402.10 | Dentists', barbers' or similar chairs and parts thereof | free |
| 9402.90 | Other | free |
| 94.03 | Other furniture and parts thereof: | |
| 9403.10 | Metal furniture of a kind used in offices | 20% |
| 9403.20.10 | School-desks and similar desks, with metal frames and medium density fibreboard (MDF) desktops | 20% |
| 9403.20 | Other metal furniture: | |
| 9403.20.15 | Other school-desks and seat combinations, sharing a single metal frame, with desktops and seats of solid wood | 20% |
| 9403.20.05 | School-desks and similar desks, with metal frame and solid wooden desk-tops | 20% |
| 9403.20.20 | Other school-desks and seat combinations, sharing a single metal frame, with desktops and seats of medium density fibreboard (MDF) | 20% |
| 9403.20.90 | Other | 20% |
| 9403.30.30 | Other tables, with wheels and having a top with a width of 45 cm or more but not exceeding 180 cm | 20% |
| 9403.30.10 | Desks, having one or more drawers, unassembled | 20% |
| 9403.30.40 | Cupboards, having no drawers and having 2 or more doors | 20% |
| 9403.30.44 | Other cupboards, with a height not exceeding 60 cm, without wheels | 20% |
| 9403.30.20 | Other foldable tables, with a top having a width of 45 cm or more but not exceeding 180 cm (excluding those having wheels) | 20% |
| 9403.30.15 | Other tables, with a top having a width of 45 cm or more but not exceeding 180 cm (excluding foldable tables or those having wheels) | 20% |
| 9403.30.05 | Desks, having one or more drawers, assembled | 20% |
| 9403.30.45 | Bookcases, not enclosed, unassembled | 20% |
| 9403.30 | Wooden furniture of a kind used in offices: | |
| 9403.30.42 | Other cupboards, having a height not exceeding 60 cm, with two or more drawers, with wheels | 20% |
| 9403.30.35 | Cupboards, having 2 or more drawers | 20% |
| 9403.30.50 | Bookcases, not enclosed, assembled | 20% |
| 9403.30.90 | Other | 20% |
| 9403.40.25 | Units presented with a sink, assembled | 20% |
| 9403.40.30 | Units presented with a sink, unassembled | 20% |
| 9403.40 | Wooden furniture of a kind used in the kitchen: | |
| 9403.40.05 | Floorstanding units, assembled | 20% |
| 9403.40.15 | Other, designed to be wall mounted, assembled | 20% |
| 9403.40.10 | Floorstanding units, unassembled | 20% |
| 9403.40.20 | Other, designed to be wall mounted, unassembled | 20% |
| 9403.40.90 | Other | 20% |
| 9403.50.18 | Headboards, night stands, dressing tables and the like, unassembled | 20% |
| 9403.50.1 | Made from solid wood as provided for in Additional Note 3 to Chapter 94: | |
| 9403.50 | Wooden furniture of a kind used in the bedroom: | |
| 9403.50.11 | With integral base and/or headset (box bed), with mattress, assembled | 20% |
| 9403.50.16 | Bunkbeds, unassembled | 20% |
| 9403.50.15 | Bunkbeds, assembled | 20% |
| 9403.50.17 | Headboards, night stands, dressing tables and the like, assembled | 20% |
| 9403.50.14 | Sets consisting of a headboard, one or two nightstands and a dressing table, unassembled | 20% |
| 9403.50.12 | With integral base and/or headset (box bed), with mattress, unassembled | 20% |
| 9403.50.13 | Sets consisting of a headboard, one or two nightstands and a dressing table, assembled | 20% |
| 9403.50.19 | Other | 20% |
| 9403.50.97 | Headboards, nights stands, dressing tables and the like, assembled | 20% |
| 9403.50.99 | Other | 20% |
| 9403.50.95 | Bunkbeds, assembled | 20% |
| 9403.50.93 | Sets consisting of a headboard, one or two nightstands and a dressing table, assembled | 20% |
| 9403.50.98 | Headboards, night stands, dressing tables and the like, unassembled | 20% |
| 9403.50.91 | With integral base and/or headset (box bed), with mattress, assembled | 20% |
| 9403.50.92 | With integral base and/or headset (box bed), with mattress, unassembled | 20% |
| 9403.50.96 | Bunkbeds, unassembled | 20% |
| 9403.50.9 | Other: | |
| 9403.50.94 | Sets consisting of a headboard, one or two nightstands and a dressing table, unassembled | 20% |
| 9403.60.31 | Assembled | 20% |
| 9403.60.3 | Dining tables with a seating capacity of 6 or more: | |
| 9403.60.2 | Dining tables and chair sets, with less than 6 chairs: | |
| 9403.60.4 | Other, coffee tables and similar tables: | |
| 9403.60 | Other wooden furniture: | |
| 9403.60.5 | Dining servers, with or without drawers and doors: | |
| 9403.60.1 | Dining table and chair sets, with 6 or more chairs: | |
| 9403.60.19 | Unassembled | 20% |
| 9403.60.11 | Assembled | 20% |
| 9403.60.41 | Assembled | 20% |
| 9403.60.51 | Assembled | 20% |
| 9403.60.39 | Unassembled | 20% |
| 9403.60.49 | Unassembled | 20% |
| 9403.60.21 | Assembled | 20% |
| 9403.60.29 | Unassembled | 20% |
| 9403.60.6 | Wall units, entertainment centres, TV stands, TV cabinets and the like: | |
| 9403.60.71 | Assembled | 20% |
| 9403.60.63 | Exceeding 60 cm in height, unassembled | 20% |
| 9403.60.79 | Unassembled | 20% |
| 9403.60.87 | Presented with the basin, unassembled | 20% |
| 9403.60.67 | Not exceeding 60 cm in height, unassembled | 20% |
| 9403.60.90 | Other | 20% |
| 9403.60.65 | Not exceeding 60 cm in height, assembled | 20% |
| 9403.60.59 | Unassembled | 20% |
| 9403.60.61 | Exceeding 60 cm in height, assembled | 20% |
| 9403.60.81 | Presented without the basin, assembled | 20% |
| 9403.60.83 | Presented without the basin, unassembled | 20% |
| 9403.60.85 | Presented with the basin, assembled | 20% |
| 9403.60.8 | Bathroom cabinets for basins: | |
| 9403.60.7 | Bathroom cabinets, wall mounted: | |
| 9403.70.05 | Tables for children, of polypropylene | 20% |
| 9403.70 | Furniture of plastics: | |
| 9403.70.90 | Other | 20% |
| 9403.8 | Furniture of other materials, including cane, osier, bamboo or similar materials: | |
| 9403.82 | Of bamboo | 20% |
| 9403.83 | Of rattan | 20% |
| 9403.89 | Other | 20% |
| 9403.9 | Parts: | |
| 9403.91 | Of wood | 20% |
| 9403.99 | Other | 20% |
| 94.04 | Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered: | |
| 9404.10 | Mattress supports | 20% |
| 9404.2 | Mattresses: | |
| 9404.21 | Of cellular rubber or plastics, whether or not covered | 20% |
| 9404.29 | Of other materials: | |
| 9404.29.10 | Fitted with springs | 20% |
| 9404.29.90 | Other | 20% |
| 9404.30 | Sleeping bags | 20% |
| 9404.40.21 | With feather or down stuffing | 20% |
| 9404.40.11 | Embroidered or incorporating appliqué work | 20% |
| 9404.40.19 | Other | 20% |
| 9404.40 | Quilts, bedspreads, eiderdowns and duvets (comforters): | |
| 9404.40.1 | Quilts and bedspreads: | |
| 9404.40.2 | Eiderdowns and duvets (comforters): | |
| 9404.40.29 | Other | 20% |
| 9404.90 | Other: | |
| 9404.90.10 | Blankets as defined in Additional Note 1 to Chapter 94 | 20% |
| 9404.90.90 | Other | 20% |
| 94.05 | Luminaires and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included: | |
| 9405.1 | Chandeliers and other electric ceiling or wall lighting fittings, excluding those of a kind used for lighting public open spaces or thoroughfares: | |
| 9405.11 | Designed for use solely with light-emitting diode (LED) light sources: | |
| 9405.11.10 | Shadowless, commonly used in operating theatres or by dental surgeons | free |
| 9405.11.90 | Other | 20% |
| 9405.19 | Other: | |
| 9405.19.10 | Shadowless, commonly used in operating theatres or by dental surgeons | free |
| 9405.19.90 | Other | 20% |
| 9405.2 | Electric table, desk, bedside or floor-standing luminaires: | |
| 9405.21 | Designed for use solely with light-emitting diode (LED) light sources | 20% |
| 9405.29 | Other | 20% |
| 9405.3 | Lighting strings of a kind used for Christmas trees: | |
| 9405.31 | Designed for use solely with light-emitting diode (LED) light sources | free |
| 9405.39 | Other | free |
| 9405.4 | Other electric luminaires and lighting fittings: | |
| 9405.41 | Photovoltaic, designed for use solely with light-emitting diode (LED) light sources | 20% |
| 9405.42.40 | Other, with base and diffusers of base metal | free |
| 9405.42 | Other, designed for use solely with light-emitting diode (LED) light sources: | |
| 9405.42.30 | Shadowless, commonly used in operating theatres or by dental surgeon | free |
| 9405.42.21 | Ships navigation lamps | free |
| 9405.42.70 | Rope lights, having a casing of polymers of vinyl (chloride) with an outside diameter of 13 mm or more but not exceeding 15 mm, internally fitted with interconnected lamps | free |
| 9405.42.60 | Floodlights and spotlights designed for use solely or principally with theatre, stage, television or film production | free |
| 9405.42.90 | Other | 20% |
| 9405.49 | Other: | |
| 9405.49.47 | Shadowless, commonly used in operating theatres or by dental surgeon | free |
| 9405.49.17 | Ship navigation lamps | free |
| 9405.49.80 | Rope lights, having a casing of polymers of vinyl (chloride) with an outside diameter of 13 mm or more but not exceeding 15 mm, internally fitter with interconnected lamps | free |
| 9405.49.55 | Other, with base and diffusers of base metal | free |
| 9405.49.90 | Other | 20% |
| 9405.49.60 | Floodlights and spotlights designed for use solely or principally with theatre, stage, television or film productions | free |
| 9405.50 | Non-electrical luminaries and lighting fittings | free |
| 9405.6 | Illuminated signs, illuminated name-plates and the like: | |
| 9405.61 | Designed for use solely with light-emitting diode (LED) light sources | 20% |
| 9405.69 | Other | 20% |
| 9405.9 | Parts: | |
| 9405.91.20 | For shadowless lighting fittings and ships navigation lamps | free |
| 9405.91 | Of glass: | |
| 9405.91.90 | Other | 20% |
| 9405.92 | Of plastics: | |
| 9405.92.30 | For shadowless lighting fittings and ships navigation lamps | free |
| 9405.92.90 | Other | 20% |
| 9405.99 | Other: | |
| 9405.99.27 | For shadowless lamps and ships navigation lamps | free |
| 94.06 | Prefabricated buildings: | |
| 9405.99.90 | Other | 20% |
| 9406.10 | Of wood | free |
| 9406.20 | Modular building units, of steel | 20% |
| 9406.90 | Other: | |
| 9406.90.10 | Of iron or steel | 20% |
| 9406.90.90 | Other | free |
Notes
1.
This Chapter does not cover the following:
(a)
candles (heading 34.06);
(b)
fireworks or other pyrotechnic articles of heading 36.04;
(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 42.06 or Section XI;
(d)
sports bags or other containers of heading 42.02, 43.03 or 43.04;
(e)
fancy dress of textiles, of Chapter 61 or 62; sports clothing and special articles of apparel of textiles, of Chapter 61 or 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 (excluding 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 66.02), or parts thereof (heading 66.03);
(ij)
unmounted glass eyes for dolls or other toys of heading 70.18;
(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 83.06;
(m)
pumps for liquids (heading 84.13), filtering or purifying machinery and apparatus for liquids or gases (heading 84.21), electric motors (heading 85.01), electric transformers (heading 85.04), 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 85.23), radio remote control apparatus (heading 85.26) or cordless infrared remote control devices (heading 85.43);
(n)
sports vehicles (excluding bobsleighs, toboggans and the like) of Section XVII;
(o)
children's bicycles (heading 87.12);
(p)
unmanned aircraft (heading 88.06);
(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 and the like, for sports and outdoor games (heading 90.04);
(s)
decoy calls and whistles (heading 92.08);
(t)
arms or other articles of Chapter 93;
(u)
lighting strings of all kinds (heading 94.05);
(v)
monopods, bipods, tripods and similar articles (heading 96.20);
(w)
racket strings, tents or other camping goods, or gloves, mittens and mitts (classified according to their constituent material); or
(x)
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 reconstituted), 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 above, heading 95.03 applies, inter alia, to articles of this heading combined with one or more items, which cannot be considered as sets under the terms of General Interpretive Rule (3)(b), 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 95.03 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).
6.
For the purposes of heading 95.08:
(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 watercourses, 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 95.04.
This heading does not include equipment more specifically classified elsewhere in the Nomeclature.
Subheading Note
1.
Subheading 9504.50 covers:
(a)
Video game consoles from which the image is reproduced on a 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 subheading does not cover video game consoles or machines operated by coins, banknotes, bank cards, tokens or by any other means of payment (subheading 9504.30).
Additional Note
1.
Artificial turf presented as unassembled playing surfaces for sports fields, complete with provision for line markings, is classifiable within tariff heading 95.06. Artificial turf otherwise presented as production material is excluded from Chapter 95.
| Heading | Description | General |
|---|---|---|
| 9503.00 | 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: | |
| 9503.00.10 | Tricycles, scooters, pedal cars and similar wheeled toys; dolls' carriages | 20% |
| 9503.00.90 | Other | free |
| 95.04 | 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, banknotes, bank cards, tokens or by any other means of payment.: | |
| 9504.20 | Articles and accessories for billiards of all kinds | free |
| 9504.30.10 | Games of skill or chance | free |
| 9504.30 | Other games, operated by coins, banknotes, bank cards, tokens or by other means of payment (excluding bowling alley equipment): | |
| 9504.30.90 | Other | free |
| 9504.40 | Playing cards | free |
| 9504.50 | Video games consoles and machines (excluding those of subheading 9504.30): | |
| 9504.50.20 | Video game consoles from which the image is reproduced on a television receiver, a monitor or other external screen or surface | free |
| 9504.50.90 | Other | free |
| 9504.90 | Other | free |
| 95.05 | Festive, carnival or other entertainment articles, including conjuring tricks and novelty jokes: | |
| 9505.10 | Articles for Christmas festivities | 30% |
| 9505.90 | Other | free |
| 95.06 | 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: | |
| 9506.1 | Snow-skis and other snow-ski equipment: | |
| 9506.11 | Skis | free |
| 9506.12 | Ski-fastenings (ski-bindings) | free |
| 9506.19 | Other | free |
| 9506.2 | Water-skis, surf-boards, sailboards and other water-sport equipment: | |
| 9506.21 | Sailboards | free |
| 9506.29 | Other | free |
| 9506.3 | Golf clubs and other golf equipment: | |
| 9506.31 | Clubs, complete | free |
| 9506.32 | Balls | free |
| 9506.39 | Other | free |
| 9506.40 | Articles and equipment for table-tennis | free |
| 9506.5 | Tennis, badminton or similar rackets, whether or not strung: | |
| 9506.51 | Lawn-tennis rackets, whether or not strung | free |
| 9506.59 | Other | free |
| 9506.6 | Balls (excluding golf balls and table-tennis balls): | |
| 9506.61 | Lawn-tennis balls | free |
| 9506.62 | Inflatable | free |
| 9506.69 | Other | free |
| 9506.70 | Ice skates and roller skates, including skating boots with skates attached | free |
| 9506.9 | Other: | |
| 9506.91 | Articles and equipment for general physical exercise, gymnastics or athletics | free |
| 9506.99.20 | Artificial turf in the form of sports fields playing surfaces including marking lines, presented unassembled | 10% |
| 9506.99 | Other: | |
| 9506.99.10 | Collapsible swimming pools and paddling pools, of polymers of vinyl chloride (PVC) | 10% |
| 9506.99.90 | Other | free |
| 95.07 | Fishing rods, fish-hooks and other line fishing tackle; fish landing nets, butterfly nets and similar nets; decoy "birds" (excluding those of heading 92.08 or 97.05) and similar hunting or shooting requisites: | |
| 9507.10 | Fishing rods | free |
| 9507.20 | Fish-hooks, whether or not snelled | free |
| 9507.30 | Fishing reels | free |
| 9507.90 | Other | free |
| 95.08 | Travelling circuses and travelling menageries; amusement park rides and water park amusements; fairground amusements, including shooting galleries; travelling theatres: | |
| 9508.10 | Travelling circuses and travelling menageries | free |
| 9508.2 | Amusement park rides and water park amusements: | |
| 9508.21 | Roller coasters | free |
| 9508.22 | Carousels, swings and roundabouts | free |
| 9508.23 | Dodge'em cars | free |
| 9508.24 | Motion simulators and moving theatres | free |
| 9508.25 | Water rides | free |
| 9508.26 | Water park amusements | free |
| 9508.29 | Other | free |
| 9508.30 | Fairground amusements | free |
| 9508.40 | Travelling theatres | free |
Notes
1.
This Chapter does not cover the following:
(a)
pencils for cosmetic or toilet uses (Chapter 33);
(b)
articles of Chapter 66 (for example, parts of umbrellas or walking-sticks);
(c)
imitation jewellery (heading 71.17);
(d)
parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39);
(e)
cutlery or other articles of Chapter 82 with handles or other parts of carving or moulding materials; heading 96.01 or 96.02 applies, however, to separately presented handles or other parts of such articles;
(f)
articles of Chapter 90 (for example, spectacle frames (heading 90.03), mathematical drawing pens (heading 90.17), brushes of a kind specialised for use in dentistry or for medical, surgical or veterinary puposes (heading 90.18));
(g)
articles of Chapter 91 (for example, clock or watch cases);
(h)
musical instruments or parts or accessories thereof (Chapter 92);
(ij)
articles of Chapter 93 (arms and parts thereof);
(k)
articles of Chapter 94 (for example, furniture, luminaires and lighting fittings);
(l)
articles of Chapter 95 (toys, games, sports requisites); or
(m)
works of art, collectors' pieces or antiques (Chapter 97).
2.
In heading 96.02 the expression "vegetable or mineral carving material" means:
(a)
hard seeds, pips, hulls and nuts and similar vegetable materials of a kind used for carving (for example, corozo and dom);
(b)
amber, meerschaum, agglomerated amber and agglomerated meerschaum, jet and mineral substitutes for jet.
3.
In heading 96.03 the expression "prepared knots and tufts for broom or brush making" applies only to unmounted knots and tufts of animal hair, vegetable fibre or other material, which are ready for incorporation without division in brooms or brushes, or which require only such further minor processes as trimming to shape at the top, to render them ready for such incorporation.
4.
Articles of this Chapter (excluding those of headings 96.01 to 96.06 or 96.15), remain classified in the Chapter whether or not composed wholly or partly of precious metal or metal clad with precious metal, of natural or cultured pearls, or precious or semi-precious stones (natural, synthetic or reconstructed). However, headings 96.01 to 96.06 or 96.15 include articles in which natural or culture pearls, precious or semi-precious stones (natural, synthetic or reconstructed), precious metal or metal clad with precious metal constitute only minor constituents.
Additional Note
1.
For the purposes of heading 96.06:
(a)
the expression "size" shall be taken to be equal to the maximum cross measurement in millimetres of any button, expressed to the nearest half-millimetre; and
(b)
if buttons are put up on cards which are designed or marked to be cut up into smaller cards, each such smaller card shall, for the purposes of calculating the duty, be deemed to be a separate card.
| Heading | Description | General |
|---|---|---|
| 96.01 | Worked ivory, bone, tortoise-shell, horn, antlers, coral, mother-of-pearl and other animal carving material, and articles of these materials (including articles obtained by moulding): | |
| 9601.10 | Worked ivory and articles of ivory | free |
| 9601.90.10 | Worked ostrich egg shells | free |
| 9601.90 | Other: | |
| 9601.90.90 | Other | free |
| 9602.00 | Worked vegetable or mineral carving material and articles of these materials; moulded or carved articles of wax, of stearin, of natural gums or natural resins or of modelling pastes, and other moulded or carved articles, not elsewhere specified or included; worked, unhardened gelatin (excluding gelatin of heading 35.03) and articles of unhardened gelatin | free |
| 96.03 | Brooms, brushes (including brushes constituting parts of machines, appliances or vehicles), hand-operated mechanical floor sweepers, not motorised, mops and feather dusters; prepared knots and tufts for broom or brush making; paint pads and rollers; squeegees (excluding roller squeegees): | |
| 9603.10 | Brooms and brushes, consisting of twigs or other vegetable materials bound together, with or without handles | 15% |
| 9603.2 | Tooth brushes, shaving brushes, hair brushes, nail brushes, eyelash brushes and other toilet brushes for use on the person, including such brushes constituting parts of appliances: | |
| 9603.21 | Tooth brushes, including dental-plate brushes | 15% |
| 9603.29 | Other | 15% |
| 9603.30 | Artists' brushes, writing brushes and similar brushes for the application of cosmetics: | |
| 9603.30.10 | Artists brushes and writing brushes | free |
| 9603.30.90 | Other | 15% |
| 9603.40 | Paint, distemper, varnish or similar brushes (excluding brushes of subheading 9603.30); paint pads and rollers | 15% |
| 9603.50.40 | Parts of other industrial or manufacturing machinery | free |
| 9603.50.30 | Parts of agricultural machinery | free |
| 9603.50 | Other brushes constituting parts of machines, appliances or vehicles: | |
| 9603.50.20 | Parts of portable machine-tools | free |
| 9603.50.10 | Machine bottle brushes | 15% |
| 9603.50.90 | Other | 15% |
| 9603.90 | Other: | |
| 9603.90.10 | Feather dusters, of ostrich feathers | 15% |
| 9603.90.90 | Other | 15% |
| 9604.00 | Hand sieves and hand riddles | 20% |
| 9605.00 | Travel sets for personal toilet, sewing or shoe or clothes cleaning | 20% |
| 96.06 | Buttons, press-fasteners, snap-fasteners and press-studs, button moulds and other parts of these articles; button blanks: | |
| 9606.10 | Press-fasteners, snap-fasteners and press-studs and parts therefor | free |
| 9606.2 | Buttons: | |
| 9606.21 | Of plastics, not covered with textile material | 15% |
| 9606.22 | Of base metal, not covered with textile material | 15% |
| 9606.29 | Other | 15% |
| 9606.30.15 | Button moulds and other parts of buttons | free |
| 9606.30.25 | Button blanks | 15% |
| 9606.30 | Button moulds and other parts of buttons; button blanks: | |
| 96.07 | Slide fasteners and parts thereof: | |
| 9607.1 | Slide fasteners: | |
| 9607.11 | Fitted with chain scoops of base metal | 20% |
| 9607.19 | Other | 20% |
| 9607.20.50 | Slide fastener chains or stringers | 20% |
| 9607.20 | Parts: | |
| 9607.20.90 | Other | 15% |
| 96.08 | Ball point pens; felt tipped and other porous-tipped pens and markers; fountain pens, stylograph pens and other pens; duplicating stylos; propelling or sliding pencils; pen- holders, pencil-holders and similar holders; parts (including caps and clips) of the foregoing articles (excluding those of heading 96.09): | |
| 9608.10 | Ball point pens | 15% |
| 9608.20 | Felt tipped and other porous-tipped pens and markers | 15% |
| 9608.30 | Fountain pens, stylograph pens and other pens | free |
| 9608.40 | Propelling or sliding pencils | free |
| 9608.50 | Sets of articles from two or more of the foregoing subheadings | 15% |
| 9608.60 | Refills for ball point pens, comprising the ball point and ink-reservoir | 15% |
| 9608.9 | Other: | |
| 9608.91 | Pen nibs and nib points | free |
| 9608.99 | Other | free |
| 96.09 | Pencils (excluding pencils of heading 96.08), crayons, pencil leads, pastels, drawing charcoals, writing or drawing chalks and tailors' chalks: | |
| 9609.10 | Pencils and crayons, with leads encased in a sheath | 20% |
| 9609.20 | Pencil leads, black or coloured | free |
| 9609.90 | Other | 20% |
| 9610.00 | Slates and boards, with writing or drawing surfaces, whether or not framed: | |
| 9610.00.10 | With a dry-erasable surface designed for use with non-permanent felt or fibre tipped markers | free |
| 9610.00.90 | Other | free |
| 9611.00 | Date, sealing or numbering stamps, and the like (including devices for printing or embossing labels), designed for operating in the hand; hand- operated composing sticks and hand printing sets incorporating such composing sticks | free |
| 96.12 | Typewriter or similar ribbons, inked or otherwise prepared for giving impressions, whether or not on spools or in cartridges; ink-pads, whether or not inked, with or without boxes: | |
| 9612.10.10 | Thermal transfer printing ribbons in cartridges | free |
| 9612.10 | Ribbons: | |
| 9612.10.90 | Other | 15% |
| 9612.20 | Ink-pads | 15% |
| 96.13 | Cigarette lighters and other lighters, whether or not mechanical or electrical, and parts thereof (excluding flints and wicks): | |
| 9613.10 | Pocket lighters, gas fuelled, non-refillable | free |
| 9613.20 | Pocket lighters, gas fuelled, refillable | free |
| 9613.80 | Other lighters | free |
| 9613.90 | Parts | free |
| 9614.00 | Smoking pipes (including pipe bowls) and cigar or cigarette holders, and parts thereof | free |
| 96.15 | Combs, hair-slides and the like; hair pins, curling pins, curling grips, hair-curlers and the like (excluding those of heading 85.16), and parts thereof: | |
| 9615.1 | Combs, hair-slides and the like: | |
| 9615.11 | Of hard rubber or plastics | 20% |
| 9615.19 | Other | 20% |
| 9615.90 | Other | 20% |
| 96.16 | Scent sprays and similar toilet sprays, and mounts and heads therefor; powder-puffs and pads for the application of cosmetics or toilet preparations: | |
| 9616.10 | Scent sprays and similar toilet sprays, and mounts and heads therefor | free |
| 9616.20 | Powder-puffs and pads for the application of cosmetics or toilet preparations | free |
| 9617.00 | Vacuum flasks and other vacuum vessels, complete; parts thereof (excluding glass inners) | 20% |
| 9618.00 | Tailors' dummies and other lay figures; automata and other animated displays used for shop window dressing | free |
| 9619.00.21 | Sanitary towels (pads), of other materials of heading 39.01 to 39.14 | 20% |
| 9619.00.23 | Napkin liners for babies or similar articles and tampons of plastics or of other materials of heading 39.01 to 39.14 | 20% |
| 9619.00.30 | Napkins for babies, of woven textile material | 45% |
| 9619.00.35 | Sanitary towels (pads), made up from woven textile materials | 15% |
| 9619.00.41 | Sanitary towels (pads), made up from knitted or crocheted textile material | 20% |
| 9619.00.42 | Pantyliners, made up from knitted or crocheted textile material | 20% |
| 9619.00.25 | Napkins for babies and similar articles, of knitted or crocheted textile material | 45% |
| 9619.00.15 | Napkins for babies and similar articles of plastics or of other materials of headings 39.01 to 39.14 | 20% |
| 9619.00.11 | Sanitary towels (pads), of paper pulp, paper, cellulose wadding or webs of cellulose fibres | 20% |
| 9619.00.13 | Other, of paper pulp, paper, cellulose wadding or webs of cellulose fibres | 20% |
| 9619.00.12 | Pantyliners, of paper pulp, paper, cellulose wadding or webs of cellulose fibres | 20% |
| 9619.00.03 | Pantyliners, of wadding of textile materials | 15% |
| 9619.00.06 | Other, of wadding of textile materials | 15% |
| 9619.00.02 | Sanitary towels (pads), of wadding of textile materials | 15% |
| 9619.00 | Sanitary towels (pads) and tampons, napkins (diapers), napkin liners and similar articles, of any material: | |
| 9619.00.45 | Other (excluding sanitary towels (pads) and pantyliners; excluding napkins for babies and similar articles), made up from woven, knitted or crocheted textile material | 20% |
| 9619.00.91 | Other, sanitary towels (pads) and pantyliners | 40% |
| 9619.00.99 | Other | 40% |
| 9620.00 | Monopods, bipods, tripods and similar articles | free |
Disclaimer: Information is provided as a free service and is for reference purposes only. It does not constitute the provision of professional advice of any kind. No responsibility for any loss caused to any person acting or refraining from action as a result of any material in this publication can be accepted by the author, copyright owner or publisher. Tariff information should be confirmed with SARS.