Customs - Tariff Book Last updated: 01 Jan 2020

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 and lighting fittings 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 lamps or lighting fittings (heading 95.03), billiard tables or other furniture specially constructed for games (heading 95.04), furniture for conjuring tricks or decorations (excluding electric garlands) 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.

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);

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;

electric garlands 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).

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

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).

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, lamps 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.