Chapter 96
(Section XX:- Miscellaneous manufactured articles)

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 (Chapter 71);
(d) Parts of general use, as defined inNote 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 No. 96.01 or 96.02 applies, however, to separately cleared handles or other parts of such articles;
(f) Articles of Chapter 90 [for example, spectacle frames (heading No. 90.03), mathema tical drawing pens (heading No. 90.17) , brushes of a kind specialised for use in dentistry or for medical, surgical or veterinary purposes (heading No. 90.18)];
(g) Articles of Chapter 91 (for example, clock or watch cases);
(h) Musical instruments or parts or accessories thereof (Chapter 92);
(i) Articles of Chapter 93 (arms and parts thereof);
(j) Articles of Chapter 94 (for example, furniture, lamps and lighting fittings); or
(k) Articles of Chapter 95 (toys, games, sports requisites).

2. In heading No. 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 No. 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 heading Nos. 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, heading Nos. 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), pre- cious metal or metal clad with precious metal constitute only minor constituents.