CHAPTER 95

Toys, games and sports requisites; parts and accessories thereof

NOTES
1. THIS CHAPTER DOES NOT COVER :

(a) Candles (heading 3406);

(Clause (a) has been substituted vide Union Budget 2006-2007 -Finance Bill - With effect from the 01/01/2007)

[OLD-
(a) christmas tree 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) sports clothing or fancy dress, of textiles, of Chapter 61 or 62;

(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) or radio remote control apparatus (heading 8526);

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

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

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

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

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

(s) arms or other articles of Chapter 93;

(t) electric garlands of all kinds (heading 9405); [OMITTED- or ]

(In clause (t) the word "or" has been omitted vide Union Budget 2006-2007 -Finance Bill - With effect from the 01/01/2007)

(u) racket strings, tents or other camping goods, or gloves, mittens and mitts (classified according to the constituent material); or. [OLD- (classified according to their constituent material). ]

(In clause (u) the word "(classified according to the constituent material); or" has been substituted vide Union Budget 2006-2007 -Finance Bill - With effect from the 01/01/2007)

(v) 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).

(Clause (v) has been inserted vide Union Budget 2006-2007 -Finance Bill - With effect from the 01/01/2007)

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 rule 3 (b) of the General rules for the 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 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 appropriate heading).

(For Note 4. above Notes 4 & 5 has been substituted vide Union Budget 2006-2007 -Finance Bill - With effect from the 01/01/2007)

[OLD-
4. Heading 9503 does not cover articles which, on account of their design, shape or constituent material, are identifiable as intended exclusively for animals, e.g., “pet toys” (classification in their own appropriate heading).]