Commission Implementing Regulation (EU) 2019/1776 of 9 October 2019 amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff

CN code	Description	Conventional rate of duty (%)	Supplementary unit
(1)	(2)	(3)	(4)
9101	Wristwatches, pocket-watches and other watches, including stopwatches, with case of precious metal or of metal clad with precious metal
	–  Wristwatches, electrically operated, whether or not incorporating a stopwatch facility
9101 11 00	– –  With mechanical display only	4,5 MIN 0,3 € p/st MAX 0,8 € p/st	p/st
9101 19 00	– –  Other	4,5 MIN 0,3 € p/st MAX 0,8 € p/st	p/st
	–  Other wristwatches, whether or not incorporating a stopwatch facility
9101 21 00	– –  With automatic winding	4,5 MIN 0,3 € p/st MAX 0,8 € p/st	p/st
9101 29 00	– –  Other	4,5 MIN 0,3 € p/st MAX 0,8 € p/st	p/st
	–  Other
9101 91 00	– –  Electrically operated	4,5 MIN 0,3 € p/st MAX 0,8 € p/st	p/st
9101 99 00	– –  Other	4,5 MIN 0,3 € p/st MAX 0,8 € p/st	p/st
9102	Wristwatches, pocket-watches and other watches, including stopwatches, other than those of heading 9101
	–  Wristwatches, electrically operated, whether or not incorporating a stopwatch facility
9102 11 00	– –  With mechanical display only	4,5 MIN 0,3 € p/st MAX 0,8 € p/st	p/st
9102 12 00	– –  With opto-electronic display only	4,5 MIN 0,3 € p/st MAX 0,8 € p/st	p/st
9102 19 00	– –  Other	4,5 MIN 0,3 € p/st MAX 0,8 € p/st	p/st
	–  Other wristwatches, whether or not incorporating a stopwatch facility
9102 21 00	– –  With automatic winding	4,5 MIN 0,3 € p/st MAX 0,8 € p/st	p/st
9102 29 00	– –  Other	4,5 MIN 0,3 € p/st MAX 0,8 € p/st	p/st
	–  Other
9102 91 00	– –  Electrically operated	4,5 MIN 0,3 € p/st MAX 0,8 € p/st	p/st
9102 99 00	– –  Other	4,5 MIN 0,3 € p/st MAX 0,8 € p/st	p/st
9103	Clocks with watch movements, excluding clocks of heading 9104
9103 10 00	–  Electrically operated	4,7	p/st
9103 90 00	–  Other	4,7	p/st
9104 00 00	Instrument panel clocks and clocks of a similar type for vehicles, aircraft, spacecraft or vessels	3,7	p/st
9105	Other clocks
	–  Alarm clocks
9105 11 00	– –  Electrically operated	4,7	p/st
9105 19 00	– –  Other	3,7	p/st
	–  Wall clocks
9105 21 00	– –  Electrically operated	4,7	p/st
9105 29 00	– –  Other	3,7	p/st
	–  Other
9105 91 00	– –  Electrically operated	4,7	p/st
9105 99 00	– –  Other	3,7	p/st
9106	Time of day recording apparatus and apparatus for measuring, recording or otherwise indicating intervals of time, with clock or watch movement or with synchronous motor (for example, time-registers, time-recorders)
9106 10 00	–  Time-registers; time-recorders	4,7	p/st
9106 90 00	–  Other	4,7	p/st
9107 00 00	Time switches, with clock or watch movement or with synchronous motor	4,7	p/st
9108	Watch movements, complete and assembled
	–  Electrically operated
9108 11 00	– –  With mechanical display only or with a device to which a mechanical display can be incorporated	4,7	p/st
9108 12 00	– –  With opto-electronic display only	4,7	p/st
9108 19 00	– –  Other	4,7	p/st
9108 20 00	–  With automatic winding	5 MIN 0,17 € p/st	p/st
9108 90 00	–  Other	5 MIN 0,17 € p/st	p/st
9109	Clock movements, complete and assembled
9109 10 00	–  Electrically operated	4,7	p/st
9109 90 00	–  Other	4,7	p/st
9110	Complete watch or clock movements, unassembled or partly assembled (movement sets); incomplete watch or clock movements, assembled; rough watch or clock movements
	–  Of watches
9110 11	– –  Complete movements, unassembled or partly assembled (movement sets)
9110 11 10	– – –  With balance wheel and hairspring	5 MIN 0,17 € p/st	p/st
9110 11 90	– – –  Other	4,7	p/st
9110 12 00	– –  Incomplete movements, assembled	3,7	—
9110 19 00	– –  Rough movements	4,7	—
9110 90 00	–  Other	3,7	—
9111	Watch cases and parts thereof
9111 10 00	–  Cases of precious metal or of metal clad with precious metal	0,5 € p/st MIN 2,7 MAX 4,6	p/st
9111 20 00	–  Cases of base metal, whether or not gold- or silver-plated	0,5 € p/st MIN 2,7 MAX 4,6	p/st
9111 80 00	–  Other cases	0,5 € p/st MIN 2,7 MAX 4,6	p/st
9111 90 00	–  Parts	0,5 € p/st MIN 2,7 MAX 4,6	— 167
9112	Clock cases and cases of a similar type for other goods of this chapter, and parts thereof
9112 20 00	–  Cases	2,7	p/st
9112 90 00	–  Parts	2,7	—
9113	Watch straps, watch bands and watch bracelets, and parts thereof
9113 10	–  Of precious metal or of metal clad with precious metal
9113 10 10	– –  Of precious metal	2,7	—
9113 10 90	– –  Of metal clad with precious metal	3,7	—
9113 20 00	–  Of base metal, whether or not gold- or silver-plated	6	—
9113 90 00	–  Other	6	—
9114	Other clock or watch parts
9114 10 00	–  Springs, including hairsprings	3,7	—
9114 30 00	–  Dials	2,7	—
9114 40 00	–  Plates and bridges	2,7	—
9114 90 00	–  Other	2,7	—

CHAPTER 92

MUSICAL INSTRUMENTS; PARTS AND ACCESSORIES OF SUCH ARTICLES

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, loudspeakers, headphones, 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 and apparatus (heading 9503);

• (d) brushes for cleaning musical instruments (heading 9603), or monopods, bipods, tripods and similar articles (heading 9620); or

• (e) collectors' pieces or antiques (heading 9705 or 9706).

• 1. Bows and sticks and similar devices used in playing the musical instruments of headings 9202 or 9206 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 9209 presented with an instrument are to be treated as separate articles and not as forming a part of such instrument.

CN code	Description	Conventional rate of duty (%)	Supplementary unit
(1)	(2)	(3)	(4)
9201	Pianos, including automatic pianos; harpsichords and other keyboard stringed instruments
9201 10	–  Upright pianos
9201 10 10	– –  New	4	p/st
9201 10 90	– –  Used	4	p/st
9201 20 00	–  Grand pianos	4	p/st
9201 90 00	–  Other	4	—
9202	Other string musical instruments (for example, guitars, violins, harps)
9202 10	–  Played with a bow
9202 10 10	– –  Violins	3,2	p/st
9202 10 90	– –  Other	3,2	p/st
9202 90	–  Other
9202 90 30	– –  Guitars	3,2	p/st
9202 90 80	– –  Other	3,2	p/st
9203
9204
9205	Wind musical instruments (for example, keyboard pipe organs, accordions, clarinets, trumpets, bagpipes), other than fairground organs and mechanical street organs
9205 10 00	–  Brass-wind instruments	3,2	p/st
9205 90	–  Other
9205 90 10	– –  Accordions and similar instruments	3,7	p/st
9205 90 30	– –  Mouth organs	3,7	p/st
9205 90 50	– –  Keyboard pipe organs; harmoniums and similar keyboard instruments with free metal reeds	3,2	—
9205 90 90	– –  Other	3,2	—
9206 00 00	Percussion musical instruments (for example, drums, xylophones, cymbals, castanets, maracas)	3,2	—
9207	Musical instruments, the sound of which is produced, or must be amplified, electrically (for example, organs, guitars, accordions)
9207 10	–  Keyboard instruments, other than accordions
9207 10 10	– –  Organs	3,2	p/st
9207 10 30	– –  Digital pianos	3,2	p/st
9207 10 50	– –  Synthesisers	3,2	p/st
9207 10 80	– –  Other	3,2	—
9207 90	–  Other
9207 90 10	– –  Guitars	3,7	p/st
9207 90 90	– –  Other	3,7	—
9208	Musical boxes, fairground organs, mechanical street organs, mechanical singing birds, musical saws and other musical instruments not falling within any other heading of this chapter; decoy calls of all kinds; whistles, call horns and other mouth-blown sound signalling instruments
9208 10 00	–  Musical boxes	2,7	—
9208 90 00	–  Other	3,2	—
9209	Parts (for example, mechanisms for musical boxes) and accessories (for example, cards, discs and rolls for mechanical instruments) of musical instruments; metronomes, tuning forks and pitch pipes of all kinds
9209 30 00	–  Musical instrument strings	2,7	—
	–  Other
9209 91 00	– –  Parts and accessories for pianos	2,7	—
9209 92 00	– –  Parts and accessories for the musical instruments of heading 9202	2,7	—
9209 94 00	– –  Parts and accessories for the musical instruments of heading 9207	2,7	—
9209 99	– –  Other
9209 99 20	– – –  Parts and accessories for the musical instruments of heading 9205	2,7	—
	– – –  Other
9209 99 40	– – – –  Metronomes, tuning forks and pitch pipes	3,2	—
9209 99 50	– – – –  Mechanisms for musical boxes	1,7	—
9209 99 70	– – – –  Other	2,7	—

SECTION XIX

ARMS AND AMMUNITION; PARTS AND ACCESSORIES THEREOF

CHAPTER 93

ARMS AND AMMUNITION; PARTS AND ACCESSORIES THEREOF

Notes

• 1. This chapter does not cover:

• (a) goods of Chapter 36 (for example, percussion caps, detonators, signalling flares);

• (b) parts of general use, as defined in note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39);

• (c) armoured fighting vehicles (heading 8710);

• (d) telescopic sights or other optical devices suitable for use with arms, unless mounted on a firearm or presented with the firearm on which they are designed to be mounted (Chapter 90);

• (e) bows, arrows, fencing foils or toys (Chapter 95); or

• (f) collectors' pieces or antiques (heading 9705 or 9706).

• 1. In heading 9306, the reference to ‘parts thereof’does not include radio or radar apparatus of heading 8526.

CN code	Description	Conventional rate of duty (%)	Supplementary unit
(1)	(2)	(3)	(4)
9301	Military weapons, other than revolvers, pistols and the arms of heading 9307
9301 10 00	–  Artillery weapons (for example, guns, howitzers and mortars)	Free	p/st
9301 20 00	–  Rocket launchers; flame-throwers; grenade launchers; torpedo tubes and similar projectors	Free	p/st
9301 90 00	–  Other	Free	p/st
9302 00 00	Revolvers and pistols, other than those of heading 9303 or 9304	2,7	p/st
9303	Other firearms and similar devices which operate by the firing of an explosive charge (for example, sporting shotguns and rifles, muzzle-loading firearms, Very pistols and other devices designed to project only signal flares, pistols and revolvers for firing blank ammunition, captive-bolt humane killers, line-throwing guns)
9303 10 00	–  Muzzle-loading firearms	3,2	p/st
9303 20	–  Other sporting, hunting or target-shooting shotguns, including combination shotgun-rifles
9303 20 10	– –  Single-barrelled, smooth bore	3,2	p/st
9303 20 95	– –  Other	3,2	p/st
9303 30 00	–  Other sporting, hunting or target-shooting rifles	3,2	p/st
9303 90 00	–  Other	3,2	p/st
9304 00 00	Other arms (for example, spring, air or gas guns and pistols, truncheons), excluding those of heading 9307	3,2	p/st
9305	Parts and accessories of articles of headings 9301 to 9304
9305 10 00	–  Of revolvers or pistols	3,2	—
9305 20 00	–  Of shotguns or rifles of heading 9303	2,7	—
	–  Other
9305 91 00	– –  Of military weapons of heading 9301	Free	—
9305 99 00	– –  Other	2,7	—
9306	Bombs, grenades, torpedoes, mines, missiles and similar munitions of war and parts thereof; cartridges and other ammunition and projectiles and parts thereof, including shot and cartridge wads
	–  Shotgun cartridges and parts thereof; air gun pellets
9306 21 00	– –  Cartridges	2,7	1 000 p/st
9306 29 00	– –  Other	2,7	—
9306 30	–  Other cartridges and parts thereof
9306 30 10	– –  For revolvers and pistols of heading 9302 and for sub-machine-guns of heading 9301	2,7	—
	– –  Other
9306 30 30	– – –  For military weapons	1,7	—
9306 30 90	– – –  Other	2,7	—
9306 90	–  Other
9306 90 10	– –  For military purposes	1,7	—
9306 90 90	– –  Other	2,7	—
9307 00 00	Swords, cutlasses, bayonets, lances and similar arms and parts thereof and scabbards and sheaths therefor	1,7	—

SECTION XX

MISCELLANEOUS MANUFACTURED ARTICLES

CHAPTER 94

FURNITURE; BEDDING, MATTRESSES, MATTRESS SUPPORTS, CUSHIONS AND SIMILAR STUFFED FURNISHINGS; LAMPS AND LIGHTING FITTINGS, NOT ELSEWHERE SPECIFIED OR INCLUDED; ILLUMINATED SIGNS, ILLUMINATED NAMEPLATES AND THE LIKE; PREFABRICATED BUILDINGS

Notes

• 1. This chapter does not cover:

• (a) pneumatic or water mattresses, pillows or cushions, of Chapter 39, 40 or 63;

• (b) mirrors designed for placing on the floor or ground (for example, cheval-glasses (swing-mirrors)) of heading 7009;

• (c) articles of Chapter 71;

• (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), or safes of heading 8303;

• (e) furniture specially designed as parts of refrigerating or freezing equipment of heading 8418; furniture specially designed for sewing machines (heading 8452);

• (f) lamps or lighting fittings of Chapter 85;

• (g) furniture specially designed as parts of apparatus of heading 8518 (heading 8518), of heading 8519 or 8521 (heading 8522) or of headings 8525 to 8528 (heading 8529);

• (h) articles of heading 8714;

• (ij) dentists' chairs incorporating dental appliances of heading 9018 or dentists' spittoons (heading 9018);

• (k) articles of Chapter 91 (for example, clocks and clock cases);

• (l) toy furniture or toy lamps or lighting fittings (heading 9503), billiard tables or other furniture specially constructed for games (heading 9504), furniture for conjuring tricks or decorations (other than electric garlands) such as Chinese lanterns (heading 9505); or

• (m) monopods, bipods, tripods and similar articles (heading 9620).

• 1. The articles (other than parts) referred to in headings 9401 to 9403 are to be classified in those headings only if they are designed for placing on the floor or ground.

The following are, however, to be classified in the headings mentioned above, even if they are designed to be hung, to be fixed to the wall or to stand one on the other:

• (a) cupboards, bookcases, other shelved furniture (including single shelves presented with supports for fixing them to the wall) and unit furniture;

• (b) seats and beds.

• 1. (A) In headings 9401 to 9403 references to parts of goods do not include references to sheets or slabs (whether or not cut to shape but not combined with other parts) of glass (including mirrors), marble or other stone or of any other material referred to in Chapter 68 or 69. (B) Goods described in heading 9404, presented separately, are not to be classified in heading 9401, 9402 or 9403 as parts of goods.

• 1. For the purposes of heading 9406, the expression ‘prefabricated buildings’means buildings which are finished in the factory or put up as elements, presented together, to be assembled on site, such as housing or worksite accommodation, offices, schools, shops, sheds, garages or similar buildings.

Additional Note

• 1. For the purposes of heading 9404, the expression “stuffed or internally fitted with any material”covers material of any thickness.

CN code	Description	Conventional rate of duty (%)	Supplementary unit
(1)	(2)	(3)	(4)
9401	Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof
9401 10 00	–  Seats of a kind used for aircraft	Free	—
9401 20 00	–  Seats of a kind used for motor vehicles	3,7	—
9401 30 00	–  Swivel seats with variable height adjustment	Free	—
9401 40 00	–  Seats other than garden seats or camping equipment, convertible into beds	Free	—
	–  Seats of cane, osier, bamboo or similar materials
9401 52 00	– –  Of bamboo	5,6	—
9401 53 00	– –  Of rattan	5,6	—
9401 59 00	– –  Other	5,6	—
	–  Other seats, with wooden frames
9401 61 00	– –  Upholstered	Free	—
9401 69 00	– –  Other	Free	—
	–  Other seats, with metal frames
9401 71 00	– –  Upholstered	Free	—
9401 79 00	– –  Other	Free	—
9401 80 00	–  Other seats	Free	—
9401 90	–  Parts
9401 90 10	– –  Of seats of a kind used for aircraft	1,7	—
	– –  Other
9401 90 30	– – –  Of wood	2,7	—
9401 90 80	– – –  Other	2,7	—
9402	Medical, surgical, dental or veterinary furniture (for example, operating tables, examination tables, hospital beds with mechanical fittings, dentists' chairs); barbers' chairs and similar chairs, having rotating as well as both reclining and elevating movements; parts of the foregoing articles
9402 10 00	–  Dentists', barbers' or similar chairs and parts thereof	Free	—
9402 90 00	–  Other	Free	—
9403	Other furniture and parts thereof
9403 10	–  Metal furniture of a kind used in offices
	– –  Not exceeding 80 cm in height
9403 10 51	– – –  Desks	Free	—
9403 10 58	– – –  Other	Free	—
	– –  Exceeding 80 cm in height
9403 10 91	– – –  Cupboards with doors, shutters or flaps	Free	—
9403 10 93	– – –  Filing, card-index and other cabinets	Free	—
9403 10 98	– – –  Other	Free	—
9403 20	–  Other metal furniture
9403 20 20	– –  Beds	Free	—
9403 20 80	– –  Other	Free	—
9403 30	–  Wooden furniture of a kind used in offices
	– –  Not exceeding 80 cm in height
9403 30 11	– – –  Desks	Free	—
9403 30 19	– – –  Other	Free	—
	– –  Exceeding 80 cm in height
9403 30 91	– – –  Cupboards with doors, shutters or flaps; filing, card-index and other cabinets	Free	—
9403 30 99	– – –  Other	Free	—
9403 40	–  Wooden furniture of a kind used in the kitchen
9403 40 10	– –  Fitted kitchen units	2,7	—
9403 40 90	– –  Other	2,7	—
9403 50 00	–  Wooden furniture of a kind used in the bedroom	Free	—
9403 60	–  Other wooden furniture
9403 60 10	– –  Wooden furniture of a kind used in the dining room and the living room	Free	—
9403 60 30	– –  Wooden furniture of a kind used in shops	Free	—
9403 60 90	– –  Other wooden furniture	Free	—
9403 70 00	–  Furniture of plastics	Free	—
	–  Furniture of other materials, including cane, osier, bamboo or similar materials
9403 82 00	– –  Of bamboo	5,6	—
9403 83 00	– –  Of rattan	5,6	—
9403 89 00	– –  Other	5,6	—
9403 90	–  Parts
9403 90 10	– –  Of metal	2,7	—
9403 90 30	– –  Of wood	2,7	—
9403 90 90	– –  Of other materials	2,7	—
9404	Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered
9404 10 00	–  Mattress supports	3,7	—
	–  Mattresses
9404 21	– –  Of cellular rubber or plastics, whether or not covered
9404 21 10	– – –  Of rubber	3,7	—
9404 21 90	– – –  Of plastics	3,7	—
9404 29	– –  Of other materials
9404 29 10	– – –  Spring interior	3,7	—
9404 29 90	– – –  Other	3,7	—
9404 30 00	–  Sleeping bags	3,7	p/st
9404 90	–  Other
9404 90 10	– –  Filled with feathers or down	3,7	—
9404 90 90	– –  Other	3,7	—
9405	Lamps and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated nameplates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included
9405 10	–  Chandeliers and other electric ceiling or wall lighting fittings, excluding those of a kind used for lighting public open spaces or thoroughfares
	– –  Of plastics or of ceramic materials
9405 10 21	– – –  Of plastics, of a kind used with filament lamps	4,7	—
9405 10 40	– – –  Other	4,7	—
9405 10 50	– –  Of glass	3,7	—
	– –  Of other materials
9405 10 91	– – –  Of a kind used with filament lamps	2,7	—
9405 10 98	– – –  Other	2,7	—
9405 20	–  Electric table, desk, bedside or floor-standing lamps
	– –  Of plastics or of ceramic materials
9405 20 11	– – –  Of plastics, of a kind used with filament lamps	4,7	—
9405 20 40	– – –  Other	4,7	—
9405 20 50	– –  Of glass	3,7	—
	– –  Of other materials
9405 20 91	– – –  Of a kind used with filament lamps	2,7	—
9405 20 99	– – –  Other	2,7	—
9405 30 00	–  Lighting sets of a kind used for Christmas trees	3,7	—
9405 40	–  Other electric lamps and lighting fittings
9405 40 10	– –  Searchlights and spotlights	3,7	—
	– –  Other
	– – –  Of plastics
9405 40 31	– – – –  Of a kind used with filament lamps	4,7	—
9405 40 35	– – – –  Of a kind used with tubular fluorescent lamps	4,7	—
9405 40 39	– – – –  Other	4,7	—
	– – –  Of other materials
9405 40 91	– – – –  Of a kind used with filament lamps	2,7	—
9405 40 95	– – – –  Of a kind used with tubular fluorescent lamps	2,7	—
9405 40 99	– – – –  Other	2,7	—
9405 50 00	–  Non-electrical lamps and lighting fittings	2,7	—
9405 60	–  Illuminated signs, illuminated nameplates and the like
9405 60 20	– –  Of plastics	4,7	—
9405 60 80	– –  Of other materials	2,7	—
	–  Parts
9405 91	– –  Of glass
9405 91 10	– – –  Articles for electrical lighting fittings (excluding searchlights and spotlights)	5,7	—
9405 91 90	– – –  Other	3,7	—
9405 92 00	– –  Of plastics	4,7	—
9405 99 00	– –  Other	2,7	—
9406	Prefabricated buildings
9406 10 00	–  Of wood	2,7	—
9406 90	–  Other
9406 90 10	– –  Mobile homes	2,7	—
	– –  Other
	– – –  Of iron or steel
9406 90 31	– – – –  Greenhouses	2,7	—
9406 90 38	– – – –  Other	2,7	—
9406 90 90	– – –  Of other materials	2,7	—

CHAPTER 95

TOYS, GAMES AND SPORTS REQUISITES; PARTS AND ACCESSORIES THEREOF

Notes

• 1. This chapter does not cover:

• (a) 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) fancy dress of textiles, of Chapter 61 or 62; sports clothing and special articles of apparel of textiles, of Chapter 61 or 62, whether or not incorporating incidentally protective components such as pads or padding in the elbow, knee or groin areas (for example, fencing clothing or soccer goalkeeper jerseys);

• (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), discs, tapes, solid-state non-volatile storage devices, “smart cards”and other media for the recording of sound or of other phenomena, whether or not recorded (heading 8523), radio remote-control apparatus (heading 8526) or cordless infrared remote-control devices (heading 8543);

• (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);

• (u) monopods, bipods, tripods and similar articles (heading 9620);

• (v) racket strings, tents or other camping goods, or gloves, mittens and mitts (classified according to their constituent material); or

• (w) 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).

• 1. 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.

• 1. 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.

• 1. Subject to the provisions of note 1 above, heading 9503 applies, inter alia, to articles of this heading combined with one or more items, which cannot be considered as sets under the terms of General Interpretative Rule 3(b), 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 the essential character of toys.

• 1. 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).

Subheading note

• 1. Subheading 9504 50 covers:

• (a) video game consoles from which the image is reproduced on a television receiver, a monitor or other external screen or surface; or

• (b) video game machines having a self-contained video screen, whether or not portable.

This subheading does not cover video game consoles or machines operated by coins, banknotes, bank cards, tokens or by any other means of payment (subheading 9504 30).

Additional note

• 1. Subheading 9505 10 covers:

• (a) articles that are broadly recognised as traditionally used at Christmas festivities and exclusively manufactured and designed as articles for Christmas festivities

These are:

• (1) articles associated with the nativity (i.e. articles for the traditional Christmas crib), such as nativity figures, nativity animals, Bethlehem stars, the three nativity kings, and nativity scenes;

• (2) articles recognized as being used at Christmas festivities due to long standing national traditions, such as:

• — artificial Christmas trees,

• — Christmas stockings,

• — imitation yule logs,

• — Christmas crackers,

• — Father Christmases with or without a sledge,

• — Christmas angels.

The subheading does not cover articles of the winter season which are suitable for a more general use as decorations during that season, because their objective characteristics suggest that they are not exclusively used for Christmas festivities but mainly as decorations during the winter season, such as icicles, snow-crystals, stars, reindeers, robins, snowmen, and other images of the winter season, whether or not the colours or outfits etc. suggest a connection with Christmas.

• (b) decorative articles for Christmas trees.

These are articles designed to be hung on a Christmas tree (i.e. lightweight articles of generally non-durable material designed to decorate a Christmas tree). The articles must have a connection with Christmas.

CN code	Description	Conventional rate of duty (%)	Supplementary unit
(1)	(2)	(3)	(4)
9501
9502
9503 00	Tricycles, scooters, pedal cars and similar wheeled toys; dolls' carriages; dolls; other toys; reduced-size (‘scale’) models and similar recreational models, working or not; puzzles of all kinds
9503 00 10	–  Tricycles, scooters, pedal cars and similar wheeled toys; dolls' carriages	Free	—
	–  Dolls representing only human beings and parts and accessories thereof
9503 00 21	– –  Dolls	4,7	—
9503 00 29	– –  Parts and accessories	Free	—
9503 00 30	–  Electric trains, including tracks, signals and other accessories therefor; reduced-size (scale) model assembly kits	Free	—
	–  Other construction sets and constructional toys
9503 00 35	– –  Of plastics	4,7	—
9503 00 39	– –  Of other materials	Free	—
	–  Toys representing animals or non-human creatures
9503 00 41	– –  Stuffed	4,7	—
9503 00 49	– –  Other	Free	—
9503 00 55	–  Toy musical instruments and apparatus	Free	—
	–  Puzzles
9503 00 61	– –  Of wood	Free	—
9503 00 69	– –  Other	4,7	—
9503 00 70	–  Other toys, put up in sets or outfits	4,7	—
	–  Other toys and models, incorporating a motor
9503 00 75	– –  Of plastics	4,7	—
9503 00 79	– –  Of other materials	Free	—
	–  Other
9503 00 81	– –  Toy weapons	Free	—
9503 00 85	– –  Die-cast miniature models of metal	4,7	—
9503 00 87	– –  Portable interactive electronic education devices primarily designed for children	Free	—
	– –  Other
9503 00 95	– – –  Of plastics	4,7	—
9503 00 99	– – –  Other	Free	—
9504	Video game consoles and machines, articles for funfair, table or parlour games, including pintables, billiards, special tables for casino games and automatic bowling alley equipment
9504 20 00	–  Articles and accessories for billiards of all kinds	Free	—
9504 30	–  Other games, operated by coins, banknotes, bank cards, tokens or by any other means of payment, other than automatic bowling alley equipment
9504 30 10	– –  Games with screen	Free	p/st
9504 30 20	– –  Other games	Free	p/st
9504 30 90	– –  Parts	Free	—
9504 40 00	–  Playing cards	2,7	—
9504 50 00	–  Video game consoles and machines, other than those of subheading 9504 30	Free	—
9504 90	–  Other
9504 90 10	– –  Electric car racing sets, having the character of competitive games	Free	—
9504 90 80	– –  Other	Free	—
9505	Festive, carnival or other entertainment articles, including conjuring tricks and novelty jokes
9505 10	–  Articles for Christmas festivities
9505 10 10	– –  Of glass	Free	—
9505 10 90	– –  Of other materials	2,7	—
9505 90 00	–  Other	2,7	—
9506	Articles and equipment for general physical exercise, gymnastics, athletics, other sports (including table tennis) or outdoor games, not specified or included elsewhere in this chapter; swimming pools and paddling pools
	–  Snow-skis and other snow-ski equipment
9506 11	– –  Skis
9506 11 10	– – –  Cross-country skis	3,7	pa
	– – –  Downhill skis
9506 11 21	– – – –  Monoskis and snowboards	3,7	p/st
9506 11 29	– – – –  Other	3,7	pa
9506 11 80	– – –  Other skis	3,7	pa
9506 12 00	– –  Ski-fastenings (ski-bindings)	3,7	—
9506 19 00	– –  Other	2,7	—
	–  Water-skis, surf-bοards, sailboards and other water-sport equipment
9506 21 00	– –  Sailboards	2,7	—
9506 29 00	– –  Other	2,7	—
	–  Golf clubs and other golf equipment
9506 31 00	– –  Clubs, complete	2,7	p/st
9506 32 00	– –  Balls	2,7	p/st
9506 39	– –  Other
9506 39 10	– – –  Parts of golf clubs	2,7	—
9506 39 90	– – –  Other	2,7	—
9506 40 00	–  Articles and equipment for table tennis	2,7	—
	–  Tennis, badminton or similar rackets, whether or not strung
9506 51 00	– –  Lawn-tennis rackets, whether or not strung	4,7	—
9506 59 00	– –  Other	2,7	—
	–  Balls, other than golf balls and table-tennis balls
9506 61 00	– –  Lawn-tennis balls	2,7	—
9506 62 00	– –  Inflatable	2,7	—
9506 69	– –  Other
9506 69 10	– – –  Cricket and polo balls	Free	—
9506 69 90	– – –  Other	2,7	—
9506 70	–  Ice skates and roller skates, including skating boots with skates attached
9506 70 10	– –  Ice skates	Free	pa
9506 70 30	– –  Roller skates	2,7	pa
9506 70 90	– –  Parts and accessories	2,7	—
	–  Other
9506 91	– –  Articles and equipment for general physical exercise, gymnastics or athletics
9506 91 10	– – –  Exercising apparatus with adjustable resistance mechanisms	2,7	—
9506 91 90	– – –  Other	2,7	—
9506 99	– –  Other
9506 99 10	– – –  Cricket and polo equipment, other than balls	Free	—
9506 99 90	– – –  Other	2,7	—
9507	Fishing rods, fish-hooks and other line fishing tackle; fish landing nets, butterfly nets and similar nets; decoy ‘birds’(other than those of heading 9208 or 9705) and similar hunting or shooting requisites
9507 10 00	–  Fishing rods	3,7	—
9507 20	–  Fish-hooks, whether or not snelled
9507 20 10	– –  Fish-hooks, not snelled	1,7	—
9507 20 90	– –  Other	3,7	—
9507 30 00	–  Fishing reels	3,7	—
9507 90 00	–  Other	3,7	—
9508	Roundabouts, swings, shooting galleries and other fairground amusements; travelling circuses and travelling menageries; travelling theatres
9508 10 00	–  Travelling circuses and travelling menageries	1,7	—
9508 90 00	–  Other	1,7	—

CHAPTER 96

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 (heading 7117);

• (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 9601 or 9602 applies, however, to separately presented handles or other parts of such articles;

• (f) articles of Chapter 90 (for example, spectacle frames (heading 9003), mathematical drawing pens (heading 9017), brushes of a kind specialised for use in dentistry or for medical, surgical or veterinary purposes (heading 9018));

• (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).

• 1. In heading 9602, 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.

• 1. In heading 9603, 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.

• 1. Articles of this chapter, other than those of headings 9601 to 9606 or 9615, 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 9601 to 9606 and 9615 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.

Additional note

• 1. Subheadings 9619 00 71 to 9619 00 89 include goods of paper pulp, paper, cellulose wadding or webs of cellulose fibres.

Those subheadings also include composite goods consisting of the following:

• (a) an inner layer (for example, of nonwovens), designed to wick fluid away from the wearer's skin and thereby prevent chafing;

• (b) an absorbent core, for collecting and storing the fluid until the product can be disposed of; and

• (c) an outer layer (for example, of plastics), to prevent leakage of the fluid from the absorbent core.

CN code	Description	Conventional rate of duty (%)	Supplementary unit
(1)	(2)	(3)	(4)
9601	Worked ivory, bone, tortoiseshell, horn, antlers, coral, mother-of-pearl and other animal carving material, and articles of these materials (including articles obtained by moulding)
9601 10 00	–  Worked ivory and articles of ivory	2,7	—
9601 90 00	–  Other	Free	—
9602 00 00	Worked vegetable or mineral carving material and articles of these materials; moulded or carved articles of wax, of stearin, of natural gums or natural resins or of modelling pastes, and other moulded or carved articles, not elsewhere specified or included; worked, unhardened gelatin (except gelatin of heading 3503) and articles of unhardened gelatin	2,2	—
9603	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 (other than roller squeegees)
9603 10 00	–  Brooms and brushes, consisting of twigs or other vegetable materials bound together, with or without handles	3,7	p/st
	–  Toothbrushes, shaving brushes, hairbrushes, nail brushes, eyelash brushes and other toilet brushes for use on the person, including such brushes constituting parts of appliances
9603 21 00	– –  Toothbrushes, including dental-plate brushes	3,7	p/st
9603 29	– –  Other
9603 29 30	– – –  Hair brushes	3,7	p/st
9603 29 80	– – –  Other	3,7	—
9603 30	–  Artists' brushes, writing brushes and similar brushes for the application of cosmetics
9603 30 10	– –  Artists' and writing brushes	3,7	p/st
9603 30 90	– –  Brushes for the application of cosmetics	3,7	p/st
9603 40	–  Paint, distemper, varnish or similar brushes (other than brushes of subheading 9603 30); paint pads and rollers
9603 40 10	– –  Paint, distemper, varnish or similar brushes	3,7	p/st
9603 40 90	– –  Paint pads and rollers	3,7	p/st
9603 50 00	–  Other brushes constituting parts of machines, appliances or vehicles	2,7	—
9603 90	–  Other
9603 90 10	– –  Hand-operated mechanical floor sweepers, not motorised	2,7	p/st
	– –  Other
9603 90 91	– – –  Road-sweeping brushes; household type brooms and brushes, including shoe brushes and clothes brushes; brushes for grooming animals	3,7	—
9603 90 99	– – –  Other	3,7	—
9604 00 00	Hand sieves and hand riddles	3,7	—
9605 00 00	Travel sets for personal toilet, sewing or shoe or clothes cleaning	3,7	—
9606	Buttons, press-fasteners, snap-fasteners and press studs, button moulds and other parts of these articles; button blanks
9606 10 00	–  Press-fasteners, snap-fasteners and press studs and parts therefor	3,7	—
	–  Buttons
9606 21 00	– –  Of plastics, not covered with textile material	3,7	—
9606 22 00	– –  Of base metal, not covered with textile material	3,7	—
9606 29 00	– –  Other	3,7	—
9606 30 00	–  Button moulds and other parts of buttons; button blanks	2,7	—
9607	Slide fasteners and parts thereof
	–  Slide fasteners
9607 11 00	– –  Fitted with chain scoops of base metal	6,7	m
9607 19 00	– –  Other	7,7	m
9607 20	–  Parts
9607 20 10	– –  Of base metal, including narrow strips mounted with chain scoops of base metal	6,7	—
9607 20 90	– –  Other	7,7	—
9608	Ballpoint pens; felt-tipped and other porous-tipped pens and markers; fountain pens, stylograph pens and other pens; duplicating stylos; propelling or sliding pencils; pen-holders, pencil-holders and similar holders; parts (including caps and clips) of the foregoing articles, other than those of heading 9609
9608 10	–  Ballpoint pens
9608 10 10	– –  With liquid ink (rolling ball pens)	3,7	p/st
	– –  Other
9608 10 92	– – –  With replaceable refill	3,7	p/st
9608 10 99	– – –  Other	3,7	p/st
9608 20 00	–  Felt-tipped and other porous-tipped pens and markers	3,7	p/st
9608 30 00	–  Fountain pens, stylograph pens and other pens	3,7	p/st
9608 40 00	–  Propelling or sliding pencils	3,7	p/st
9608 50 00	–  Sets of articles from two or more of the foregoing subheadings	3,7	—
9608 60 00	–  Refills for ballpoint pens, comprising the ball point and ink-reservoir	2,7	p/st
	–  Other
9608 91 00	– –  Pen nibs and nib points	2,7	—
9608 99 00	– –  Other	2,7	—
9609	Pencils (other than pencils of heading 9608), crayons, pencil leads, pastels, drawing charcoals, writing or drawing chalks and tailors' chalks
9609 10	–  Pencils and crayons, with leads encased in a rigid sheath
9609 10 10	– –  With ‘leads’of graphite	2,7	—
9609 10 90	– –  Other	2,7	—
9609 20 00	–  Pencil leads, black or coloured	2,7	—
9609 90	–  Other
9609 90 10	– –  Pastels and drawing charcoals	2,7	—
9609 90 90	– –  Other	1,7	—
9610 00 00	Slates and boards, with writing or drawing surfaces, whether or not framed	2,7	—
9611 00 00	Date, sealing or numbering stamps, and the like (including devices for printing or embossing labels), designed for operating in the hand; hand-operated composing sticks and hand printing sets incorporating such composing sticks	2,7	—
9612	Typewriter or similar ribbons, inked or otherwise prepared for giving impressions, whether or not on spools or in cartridges; ink-pads, whether or not inked, with or without boxes
9612 10	–  Ribbons
9612 10 10	– –  Of plastics	2,7	—
9612 10 20	– –  Of man-made fibres, measuring less than 30 mm in width, permanently put in plastic or metal cartridges of a kind used in automatic typewriters, automatic data-processing equipment and other machines	Free	—
9612 10 80	– –  Other	2,7	—
9612 20 00	–  Ink-pads	2,7	—
9613	Cigarette lighters and other lighters, whether or not mechanical or electrical, and parts thereof other than flints and wicks
9613 10 00	–  Pocket lighters, gas fuelled, non-refillable	2,7	p/st
9613 20 00	–  Pocket lighters, gas fuelled, refillable	2,7	p/st
9613 80 00	–  Other lighters	2,7	—
9613 90 00	–  Parts	2,7	—
9614 00	Smoking pipes (including pipe bowls) and cigar or cigarette holders, and parts thereof
9614 00 10	–  Roughly shaped blocks of wood or root, for the manufacture of pipes	Free	—
9614 00 90	–  Other	2,7	—
9615	Combs, hair-slides and the like; hairpins, curling pins, curling grips, hair-curlers and the like, other than those of heading 8516, and parts thereof
	–  Combs, hair-slides and the like
9615 11 00	– –  Of hard rubber or plastics	2,7	—
9615 19 00	– –  Other	2,7	—
9615 90 00	–  Other	2,7	—
9616	Scent sprays and similar toilet sprays, and mounts and heads therefor; powder-puffs and pads for the application of cosmetics or toilet preparations
9616 10	–  Scent sprays and similar toilet sprays, and mounts and heads therefor
9616 10 10	– –  Toilet sprays	2,7	—
9616 10 90	– –  Mounts and heads	2,7	—
9616 20 00	–  Powder-puffs and pads for the application of cosmetics or toilet preparations	2,7	—
9617 00 00	Vacuum flasks and other vacuum vessels, complete with cases; parts thereof other than glass inners	6,7	—
9618 00 00	Tailors' dummies and other lay figures; automata and other animated displays used for shop window dressing	1,7	—
9619 00	Sanitary towels (pads) and tampons, napkins and napkin liners for babies, and similar articles, of any material
9619 00 30	–  Of wadding of textile materials	90	—
	–  Of other textile materials
9619 00 40	– –  Sanitary towels (pads), tampons and similar articles	91	—
9619 00 50	– –  Napkins and napkin liners for babies, and similar articles	92	—
	–  Of other materials
	– –  Sanitary towels (pads), tampons and similar articles
9619 00 71	– – –  Sanitary towels (pads)	93	—
9619 00 75	– – –  Tampons	93	—
9619 00 79	– – –  Other	93	—
	– –  Napkins and napkin liners for babies, and similar articles
9619 00 81	– – –  Napkins and napkin liners for babies	93	—
9619 00 89	– – –  Other (for example, incontinence care articles)	93	—
9620 00	Monopods, bipods, tripods and similar articles
9620 00 10	–  Of a kind used for digital, photographic or video cameras, cinematographic cameras and projectors; of a kind used for other apparatus of Chapter 90	3,7	—
	–  Other
9620 00 91	– –  Of plastics or of aluminium	6	—
9620 00 99	– –  Other	Free	—

SECTION XXI

WORKS OF ART, COLLECTORS' PIECES AND ANTIQUES

CHAPTER 97

WORKS OF ART, COLLECTORS' PIECES AND ANTIQUES

Notes

• 1. This chapter does not cover:

• (a) unused postage or revenue stamps, postal stationery (stamped paper) or the like, of heading 4907;

• (b) theatrical scenery, studio backcloths or the like, of painted canvas (heading 5907) except if they may be classified in heading 9706; or

• (c) pearls, natural or cultured, or precious or semi-precious stones (headings 7101 to 7103).

• 1. For the purposes of heading 9702, the expression ‘original engravings, prints and lithographs’means impressions produced directly, in black and white or in colour, of one or of several plates wholly executed by hand by the artist, irrespective of the process or of the material employed by him, but not including any mechanical or photomechanical process.

• 1. Heading 9703 does not apply to mass-produced reproductions or works of conventional craftsmanship of a commercial character, even if these articles are designed or created by artists.

• 1. (A) Subject to notes 1 to 3 above, articles of this chapter are to be classified in this chapter and not in any other chapter of the nomenclature. (B) Heading 9706 does not apply to articles of the preceding headings of this chapter.

• 1. Frames around paintings, drawings, pastels, collages or similar decorative plaques, engravings, prints or lithographs are to be classified with those articles, provided they are of a kind and of a value normal to those articles.

Frames which are not of a kind or of a value normal to the articles referred to in this note are to be classified separately.

Additional note

• 1. Heading 9705 includes collectors' motor vehicles and aircraft of historical or ethnographic interest which are:

• (a) in their original state, without substantial changes to the chassis, body, steering, braking, transmission or suspension system, engine, wings etc. Repairing and restoring is allowed, and broken or worn-out parts, accessories and units can have been replaced, provided that the vehicle is preserved and maintained in the historically correct condition. Modernised or modified motor vehicles and aircraft are excluded;

• (b) in case of motor vehicles at least thirty years old, in case of aircraft at least fifty years old;

• (c) of a model or type which is no longer in production.

The requisite characteristics for inclusion in a collection — being relatively rare, not being normally used for its original purpose, being the subject of special transactions outside of the normal trade in similar utility articles, and being of greater value — are presumed to be fulfilled for motor vehicles and aircraft which comply with the above three criteria.

This heading also includes, as collectors' items:

• — motor vehicles and aircraft, irrespective of their date of manufacture, which can be proved to have been used in the course of an historic event,

• — motor racing vehicles and racing aircraft which can be proved to have been designed, built and used solely for competition and which have achieved significant sporting success at prestigious national or international events.

Parts and accessories for motor vehicles and aircraft are classified in this heading, provided that they are original parts or accessories, that they are at least thirty years old (for motor vehicles) or at least fifty years old (for aircraft), and that they are no longer in production.

Replicas and reproductions are excluded, unless they fulfil the above three criteria.

CN code	Description	Conventional rate of duty (%)	Supplementary unit
(1)	(2)	(3)	(4)
9701	Paintings, drawings and pastels, executed entirely by hand, other than drawings of heading 4906 and other than hand-painted or hand-decorated manufactured articles; collages and similar decorative plaques
9701 10 00	–  Paintings, drawings and pastels	Free	—
9701 90 00	–  Other	Free	—
9702 00 00	Original engravings, prints and lithographs	Free	—
9703 00 00	Original sculptures and statuary, in any material	Free	—
9704 00 00	Postage or revenue stamps, stamp-postmarks, first-day covers, postal stationery (stamped paper), and the like, used or unused, other than those of heading 4907	Free	—
9705 00 00	Collections and collectors' pieces of zoological, botanical, mineralogical, anatomical, historical, archaeological, palaeontological, ethnographic or numismatic interest	Free	—
9706 00 00	Antiques of an age exceeding 100 years	Free	—

CHAPTER 98

COMPLETE INDUSTRIAL PLANT

Note

Commission Regulations (EU) No 113/2010 ⁸³ of 9 February 2010 and (EC) No 1982/2004 ⁸⁴ of 18 November 2004 allow the Member States to use a simplified declaration procedure for recording exports and arrivals or dispatches of complete industrial plant in the external and intra-EU trade statistics of the Union. National instructions define the criteria and procedures for this simplification, in the case where the Member State applies the simplification possibility (see the list of competent departments, below).

Belgium	Institut des comptes nationaux p/a Banque nationale de Belgique Boulevard de Berlaimont 14 1000 Bruxelles Instituut voor de Nationale Rekeningen p/a Nationale Bank van België de Berlaimontlaan 14 1000 Brussel
Bulgaria	Национална агенция за приходите бул. Дондуков № 52 гр. София, 1000
Czech Republic	Český statistický úřad Na padesátém 3268/81 100 82 Praha 10 – Strašnice
Denmark	Toldstyrelsen Slet Parkvej 1-3 8310 Tranbjerg
Germany	Statistisches Bundesamt Gruppe G3 — Außenhandel 65180 Wiesbaden
Estonia	Maksu-ja Tolliamet Lõõtsa 8a 15176 Tallinn Statistikaamet Tatari 51 10134 Tallinn
Greece	Ελληνική Στατιστική Αρχή (ΕΛΣΤΑΤ) Πειραιώς 46 & Επονιτών 18510 Πειραιάς
Spain	Departamento de Aduanas e Impuestos Especiales Avda. Llano Castellano, 17 28071 Madrid
France	Direction générale des douanes et droits indirects Département des statistiques et des études économiques 11, rue des Deux Communes 93558 Montreuil Cedex
Croatia	Ministarstvo financija Carinska uprava Alexandera von Humboldta 4a HR - 10000 Zagreb Državni zavod za statistiku Ilica 3 HR - 10000 Zagreb
Italy	Agenzia Dogane e Monopoli Direzione Dogane Ufficio Tariffa e classificazione Via Mario Carucci, 71 00143 Roma Istituto Nazionale di Statistica Servizio Commercio con l'Estero Via Cesare Balbo 16 00184 Roma
Ireland	Central Statistics Office Ardee Rd. Rathmines Dublin 6 Office of the Revenue Commissioners Dublin Castle Dublin 2
Cyprus	Τμήμα Τελωνείων Υπουργείο Οικονομικών Γωνία Μιχαήλ Καραολή και Γρηγόρη Αυξεντίου 1096, Λευκωσία Στατιστική Υπηρεσία Τμήμα Τελωνείων Υπουργείο Οικονομικών Γωνία Μιχαήλ Καραολή και Γρηγόρη Αυξεντίου 1444, Λευκωσία
Latvia	Latvijas Republikas Centrālā statistikas pārvalde, Lāčplēša ielā 1, Rīga, LV-1301 Latvijas Republikas Valsts ieņēmumu dienesta Muitas pārvalde, Talejas iela 1 Rīga, LV-1978
Lithuania	Lietuvos statistikos departamentas Gedimino pr. 29 LT-01500 Vilnius Muitinės departamentas prie Lietuvos Respublikos finansų ministerijos A. Jakšto g.1 LT-01105 Vilnius
Luxembourg	Service Central de la Statistique et des Études Économiques Centre administratif Pierre Werner 13, rue Erasme 1468 Luxembourg-Kirchberg
Hungary	Központi Statisztikai Hivatal Szolgáltatás- és külkereskedelem-statisztikai Főosztály 1024, Budapest, Fényes Elek utca 14-18.
Malta	Uffiċċju Nazzjonali ta' I-Istatistika Lascaris. II-Belt. CMR 02
Netherlands	Belastingdienst/Douane Postbus 3070 6401 DN Heerlen
Austria	Zollamt des Bundeslandes, in dem der Anmeldepflichtige seinen Sitz oder Wohnsitz hat or Bundesanstalt Statistik Austria Guglgasse 13 1110 Wien
Poland	Właściwy dyrektor izby administracji skarbowej
Portugal	Autoridade Tributária e Aduaneira Direcção de Serviços de Tributação Aduaneira Rua da Alfândega, n.o 5, r/c 1149-006 Lisboa Instituto Nacional de Estatística DEE/CII - Departamento de Estatísticas Económicas Serviço de Estatísticas do Comércio Internacional e Construção Av. António José de Almeida 1000-043 Lisboa
Romania	Institutul Național de Statistică Bd. Libertății 16 București Sector 5
Slovenia	Republika Slovenija Ministrstvo za finance Finančna uprava Republike Slovenije Šmartinska cesta 55, p.p. 631 SI-1001 Ljubljana (za izvoz blaga) Statistični urad Republike Slovenije Litostrojska 54 p.p. 3570 SI-1000 Ljubljana (za odpreme in prejeme blaga)
Slovakia	Štatistický úrad SR Odbor štatistiky zahraničného obchodu Miletičova 3 824 67 Bratislava 26 Finančné riaditeľstvo SR Lazovná 63 974 01 Banská Bystrica
Finland	Tulli PL 512 FI-00101 Helsinki Tullen PB 512 FI-00101 Helsingfors
Sweden	Tullverket Box 12854 SE-112 98 Stockholm Statistiska centralbyrån Box 24300 SE-104 51 Stockholm
United Kingdom	Head of Compilation: Operations Statistics and Analysis of Trade Unit HM Revenue and Customs 3rd floor, Alexander House 21 Victoria Avenue Southend-on-Sea SS99 1AA
CN code	Description
---	---
	Component parts of complete industrial plant in the framework of external trade (Commission Regulation (EU) No 113/2010 of 9 February 2010) and intra-EU trade (Commission Regulation (EC) No 1982/2004 of 18 November 2004):
9880 XX 00	The commodity code shall be composed as follows: — the first four digits shall be 9880 , — the fifth and the sixth digit shall correspond to the Combined Nomenclature chapter to which the goods of the component part belong, — the seventh and the eighth digit shall be 0.

CHAPTER 99

SPECIAL COMBINED NOMENCLATURE CODES

Sub-chapter I

Combined-Nomenclature codes for certain specific movements of goods

(Import or export)

Additional notes

• 1. The provisions of this sub-chapter apply only to the movement of goods to which it refers.

Such goods are to be declared in the relevant subheading, if the conditions and requirements thereof and of any applicable regulations are met. The description of such goods must be sufficiently precise, to enable them to be identified.

Member States may, however, choose not to apply the provisions of this sub-chapter, in so far as import duties or other charges are at stake.

• 1. The provisions of this sub-chapter do not apply to the trading of goods between Member States.

• 1. Imported and exported goods as provided for in Regulation (EC) No 1186/2009 that have been refused the benefit of the relief of import or export duties are excluded from this sub-chapter.

Movements containing goods which are subject to any prohibition or restriction are also excluded from this sub-chapter.

CN code	Description	Note
(1)	(2)	(3)
	Certain goods, as provided for in Regulation (EC) No 1186/2009 (import and export)
9905 00 00	–  Personal property belonging to natural persons transferring their normal place of residence	82
9919 00 00	–  The following goods, other than those mentioned above
	– –  Trousseaux and household effects belonging to a person transferring his or her normal place of residence on the occasion of his or her marriage; personal property acquired by inheritance	82
	– –  School outfits, educational materials and related household effects	82
	– –  Coffins containing bodies, funerary urns containing the ashes of deceased persons, and ornamental funerary articles	82
	– –  Goods for charitable or philanthropic organisations and goods for the benefit of disaster victims	82

Sub-chapter II

Statistical codes for certain specific movements of goods

Additional notes

• 1. Commission Regulation (EU) No 113/2010 οf 9 February 2010 implementing Regulation (EC) No 471/2009 of the European Parliament and of the Council on Community statistics relating to external trade with non-member countries, as regards trade coverage, definition of the data, compilation of statistics on trade by business characteristics and by invoicing currency, and specific goods or movements ⁸³ and Commission Regulation (EC) No 1982/2004 of 18 November 2004 implementing Regulation (EC) No 638/2004 of the European Parliament and of the Council on Community statistics relating to the trading of goods between Member States and repealing Commission Regulations (EC) No 1901/2000 and (EEC) No 3590/92 ⁸⁴ allow the Member States to use a simplified coding system for some goods in the extra-EU and intra-EU trade statistics.

• 1. The codes set out in this sub-chapter are subject to the conditions laid down in Regulation (EU) No 113/2010 and Regulation (EC) No 1982/2004.

CN code	Description
(1)	(2)
9930	Goods delivered to vessels and aircraft
9930 24 00	–  Goods of CN Chapters 1 to 24
9930 27 00	–  Goods of CN Chapter 27
9930 99 00	–  Goods classified elsewhere
9931	Goods delivered for the crew of the offshore installation or for the operation of the engines, machines and other equipment of the offshore installation
9931 24 00	–  Goods of CN Chapters 1 to 24
9931 27 00	–  Goods of CN Chapter 27
9931 99 00	–  Goods classified elsewhere
9950 00 00	Code used only in trading of goods between Member States for individual transactions whose value is less than € 200 and for reporting residual products in some cases

PART THREE

TARIFF ANNEXES

SECTION I

AGRICULTURAL ANNEXES

ANNEX 1

AGRICULTURAL COMPONENTS (EA), ADDITIONAL DUTIES FOR SUGAR (AD S/Z) AND ADDITIONAL DUTIES FOR FLOUR (AD F/M)

Where reference is made to this Annex, the agricultural component (EA) as well as, where appropriate, the additional duty on sugar (AD S/Z) or the additional duty on flour (AD F/M), is to be determined on the basis of the content of:

• — milkfat,

• — milk protein,

• — sucrose/invert sugar/isoglucose,

• — starch/glucose on the product concerned.

A corresponding additional code for these goods can be obtained from Table 1, below.

When calculating the sucrose/invert sugar/isoglucose content for the determination of the correct agricultural component within the concerned subheadings in cases where no sucrose or glucose is declared and/or found to be present, the amount to be included in the calculation set out in footnote (³) to Table 1 shall be the amount of fructose expressed as sucrose.

The agricultural component (in euro per 100 kilograms net) to be applied to the goods is set out in column 2 of Table 2. The additional duty on sugar (‘AD S/Z’) (in euro per 100 kilograms net) given in column 3 of Table 2 shall not apply in full, unless the tariff schedule makes reference to Annex 1 by means of the symbol ‘AD S/Z’; the additional duty on flour (‘AD F/M’) (in euro per 100 kilograms net), set out in column 4, shall not apply in full, unless the tariff schedule makes reference to Annex 1 by means of the symbol ‘AD F/M’.

Table 1

Additional code (by composition)