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Section XX
Miscellaneous Manufactured Articles
Chapter 96
Miscellaneous Manufactured Articles

Notes

1.

This Chapter does not cover the following:

(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 puposes (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, luminaires 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 (excluding 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 or 96.15 include articles in which natural or culture pearls, precious or semi-precious stones (natural, synthetic or reconstructed), precious metal or metal clad with precious metal constitute only minor constituents.

Additional Note

1.

For the purposes of heading 96.06:

(a)

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

(b)

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.

Heading CD Description Unit General EU EFTA SADC
96.03 Brooms, brushes (including brushes constituting parts of machines, appliances or vehicles), hand-operated mechanical floor sweepers, not motorised, mops and feather dusters; prepared knots and tufts for broom or brush making; paint pads and rollers; squeegees (excluding roller squeegees):
9603.10 0 - Brooms and brushes, consisting of twigs or other vegetable materials bound together, with or without handles u 15% free free free
9603.2 - Tooth brushes, shaving brushes, hair brushes, nail brushes, eyelash brushes and other toilet brushes for use on the person, including such brushes constituting parts of appliances:
9603.21 1 -- Tooth brushes, including dental-plate brushes u 15% free free free
9603.29 2 -- Other u 15% free free free
9603.30 - Artists' brushes, writing brushes and similar brushes for the application of cosmetics:
9603.30.10 7 -- Artists brushes and writing brushes u free free free free
9603.30.90 5 -- Other u 15% free free free
9603.40 4 - Paint, distemper, varnish or similar brushes (excluding brushes of subheading 9603.30); paint pads and rollers u 15% free free free
9603.50 - Other brushes constituting parts of machines, appliances or vehicles:
9603.50.10 6 -- Machine bottle brushes u 15% free free free
9603.50.20 3 -- Parts of portable machine-tools u free free free free
9603.50.30 0 -- Parts of agricultural machinery u free free free free
9603.50.40 8 -- Parts of other industrial or manufacturing machinery u free free free free
9603.50.90 4 -- Other u 15% free free free
9603.90 - Other:
9603.90.10 4 -- Feather dusters, of ostrich feathers u 15% free free free
9603.90.90 2 -- Other u 15% free free free

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