CHAPTER 96

 Notes.

1.-This Chapter does not cover :

(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 purposes
(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, lamps 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, other than 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 and 96.15 include 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.

HEADING/
H.S.CODE

DESCRIPTION

SU

ID

VAT

LVY

EXC

96.01

Worked ivory, bone, tortoise-shell... and articles thereof

9601.1000.00

Worked ivory and articles of ivory

20

5

9601.9000.00

...and other animal carving material, and articles of these materials

20

5



HEADING/
H.S.CODE

DESCRIPTION

SU

ID

VAT

LVY

EXC

96.02

Worked vegetable or mineral...; moulded... ariticles of wax, sterin, etc

9602.0000.00

..and unhardened gelatin.

20

5

96.03

Brooms, brushes, hand-operated mechanical floor sweepers, etc...

9603.1000.00

.

U

20

5

9603.2100.00

Tooth brushes, including dentalplate brushes

U

20

5

9603.2900.00

...and toilet brushes use on the person and parts of appliances

U

20

5

9603.3010.00

Artists' brushes and writing brushes

U

20

5

9603.3090.00

Brushes for the application of cosmetics:

U

20

5

9603.4000.00

.30); paint pads and rollers

U

20

5

9603.5000.00

Other brushes constituting parts of machines, appliances or vehicles

U

20

5

9603.9000.00

.03

U

20

5

96.04

Hand sieves and hand riddles

9604.0000.00

.

U

20

5

96.05

Travel sets for personal toilet, sewing or shoe or clothes cleaning

9605.0000.00

.

U

20

5

96.06

Buttons, press-fasteners... and articles thereof; button blanks

9606.1000.00

Pressfasteners, snapfasteners and pressstuds and parts therefor

20

5

9606.2100.00

Buttons of plastics, not covered with textile material

20

5

9606.2200.00

Buttons of base metal, not covered with textile material

20

5

9606.2900.00

.06

20

5

9606.3000.00

Button moulds and other parts of buttons; button blanks

20

5

96.07

Slide fasteners and parts thereof

9607.1100.00

Slide fasteners Fitted with chain scoops of base metal

20

5

9607.1900.00

Slide fasteners not fitted with chain scoops of base metal

20

5

9607.2000.00

Parts of Slide fasteners

10

5

96.08

Ball-point, felt tipped...pens and pencils and articles therefor

9608.1000.00

Ball point pens

U

20

5

9608.2000.00

Felt tipped and other poroustipped pens and markers

U

20

5

9608.3000.00

Fountain pens, stylograph pens and other pens

U

20

5

9608.4000.00

Propelling or sliding pencils

U

20

5

9608.5000.00

.10.00.00 to 9608.50.00

U

20

5

-Refills for ball point pens,comprising...

9608.6000.00

Refills for ball point pens, comprising the ball point and inkreservoir

U

20

5

9608.9100.00

Pen nibs and nib points

U

10

5

9608.9910.00

Ball points

5

5

9608.9990.00

.08

20

5

96.09

Pencils (excl. of 96.08), crayons, pencil leads, pastels, etc

9609.1000.00

Pencils and crayons, with leads encased in a rigid sheath

20

5

9609.2000.00

Pencil leads, black or coloured

20

5

9609.9000.00

.

20

5



HEADING/
H.S.CODE

DESCRIPTION

SU

ID

VAT

LVY

EXC

96.10

Slates and boards, with writing or drawing surfaces

9610.0000.00

.

20

5

96.11

Date, sealing or numbering stamps, etc, for use in the hand

9611.0000.00

..

20

5

96.12

Typewriter or similar ribbons inked or otherwise prepared; ink-pads

9612.1000.00

Ribbonsu

U

20

5

9612.2000.00

Inkpads

U

20

5

96.13

Cigarette lighters and other lighters, and parts thereof

9613.1000.00

Pocket lighters, gas fuelled, nonrefillable

U

20

5

9613.2000.00

Pocket lighters, gas fuelled, refillable

U

20

5

9613.8000.00

Other lighters

U

20

5

9613.9000.00

Parts of Cigarette lighters and other lighters

20

5

96.14

Smoking pipes and cigar or cigarette holders, and parts thereof

9614.0000.00

.

20

5

96.15

Combs, hair-slides, etc; hairpins; curling pins, etc, and parts thereof

9615.1100.00

Combs, hairslides and the like of hard rubber or plastics

20

5

9615.1900.00

Combs, hairslides and the like other than of rubber or plastics

20

5

9615.9000.00

... and the like, escl. 85.16, and parts thereof.

20

5

96.16

Scent sprays..., etc; powder-puffs and pads for cosmetics, etc

9616.1000.00

Scent sprays and similar toilet sprays, and mounts and heads therefor

20

5

9616.2000.00

Powderpuffs and pads for the application of cosmetics or toilet
preparations

20

5

96.17

Vacuum flasks, etc, complete with cases; parts thereof (excl. inners)

9617.0000.00

.

20

5

96.18

Tailors' dummies, etc; automata and other animated displays

9618.0000.00

.

20

5

96.19

Sanitary towels (pads) and tampons, including similar articles

9619.0010.00

Sanitary towels (pads) and tampons including including similar articles

20

5

9619.0021.00

Napkin and napkin liners for baies

20

5

9619.0022.00

Incontinence pad for adult use

20

5

9619.0029.00

.

20

5