pneumatic or water mattresses, pillows or cushions, of Chapter 39, 40 or 63;

mirrors designed for placing on the floor or ground (for example, cheval-glasses (swing-mirrors)) of heading 70.09;

articles of Chapter 71;

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;

furniture specially designed as parts of refrigerating or freezing equipment of heading 84.18; furniture specially designed for sewing machines (heading 84.52);

lamps or light sources and parts thereof of Chapter 85;

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);

articles of heading 87.14;

dentists' chairs incorporating dental appliances of heading 90.18 and dentists' spittoons (heading 90.18);

articles of Chapter 91 (for example, clocks and clock cases);

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

monopods, bipods, tripods and similar articles (heading 96.20).

cupboards, bookcases, other shelved furniture (including single shelves presented with supports for fixing them to the wall) and unit furniture;

seats and beds.

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.

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.

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.

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.

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.

The provisions of Section Note 7 to Section XV mutatis mutandis applies to the prefabricated buildings of heading 94.06.

candles (heading 34.06);

fireworks or other pyrotechnic articles of heading 36.04;

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;

sports bags or other containers of heading 42.02, 43.03 or 43.04;

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);

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

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

walking-sticks, whips, riding crops or the like (heading 66.02), or parts thereof (heading 66.03);

unmounted glass eyes for dolls or other toys of heading 70.18;

parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39);

bells, gongs or the like of heading 83.06;

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);

sports vehicles (excluding bobsleighs, toboggans and the like) of Section XVII;

children's bicycles (heading 87.12);

unmanned aircraft (heading 88.06);

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

spectacles, goggles and the like, for sports and outdoor games (heading 90.04);

decoy calls and whistles (heading 92.08);

arms or other articles of Chapter 93;

lighting strings of all kinds (heading 94.05);

monopods, bipods, tripods and similar articles (heading 96.20);

racket strings, tents or other camping goods, or gloves, mittens and mitts (classified according to their constituent material); or

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).

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;

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

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.

pencils for cosmetic or toilet uses (Chapter 33);

articles of Chapter 66 (for example, parts of umbrellas or walking-sticks);

imitation jewellery (heading 71.17);

parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39);

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;

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));

articles of Chapter 91 (for example, clock or watch cases);

musical instruments or parts or accessories thereof (Chapter 92);

articles of Chapter 93 (arms and parts thereof);

articles of Chapter 94 (for example, furniture, luminaires and lighting fittings);

articles of Chapter 95 (toys, games, sports requisites); or

works of art, collectors' pieces or antiques (Chapter 97).

hard seeds, pips, hulls and nuts and similar vegetable materials of a kind used for carving (for example, corozo and dom);

amber, meerschaum, agglomerated amber and agglomerated meerschaum, jet and mineral substitutes for jet.

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

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.