Chapter 92
(Section XVIII:- Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; clocks and watches; musical instruments; parts and accessories thereto)

Notes:

1. This Chapter does not cover :
(a) Parts of general use, as defined in Note 2 to Section XV , of base metal (Section XV), or similar goods of plastics (Chapter 39);
(b) Microphones, amplifiers, loud-speakers, head-phones, switches, stroboscopes and other accessory instruments, apparatus or equipment of Chapter 85 or 90, for use with but not incorporated in or housed in the same cabinet as instruments of this Chapter;
(c) Toy instruments or apparatus (heading No. 95.03); or
(d) Brushes for cleaning musical instruments (heading No. 96.03).

2. Bows and sticks and similar devices used in playing the musical instruments of heading No. 92.02 or heading No. 92.06 presented with such instruments in numbers normal thereto and clearly intended for use therewith, are to be classified in the same heading as the relative instruments.
Cards, discs and rolls of heading No. 92.09 presented with an instrument are to be treated as separate articles and not as forming a part of such instrument.