Customs - Tariff Book

parings or similar waste, of raw hides or skins (heading 05.11);

birdskins or parts of birdskins, with their feathers or down, of heading 05.05 or 67.01; or

hides or skins, with the hair or wool on, raw, tanned or dressed (Chapter 43); the following are, however, to be classified in Chapter 41, namely, raw hides and skins with the hair or wool on, of bovine animals (including buffalo), of equine animals, of sheep or lambs (except Astrakhan, Broadtail, Caracul, Persian or similar lambs, Indian, Chinese, Mongolian or Tibetan lambs), of goats or kids (except Yemen, Mongolian or Tibetan goats and kids), of swine (including peccary), of chamois, of gazelle, of camels (including dromedaries), of reindeer, of elk, or deer, roebucks or of dogs.

sterile surgical catgut or similar sterile suture materials (heading 30.06);

articles of apparel or clothing accessories (except gloves, mittens and mitts), lined with furskin or artificial fur or to which furskin or artificial fur is attached on the outside except as mere trimming (heading 43.03 or 43.04);

made up articles of netting (heading 56.08);

articles of Chapter 64;

headgear or parts thereof of Chapter 65;

whips, riding-crops or other articles of heading 66.02;

cuff-links, bracelets or other imitation jewellery (heading 71.17);

fittings or trimmings for harness, such as stirrups, bits, horse brasses and buckles, separately presented (generally Section XV);

strings, skins for drums or the like, or other parts of musical instruments (heading 92.09);

articles of Chapter 94 (for example, furniture, luminaires and lighting fittings);

articles of Chapter 95 (for example, toys, games, sports requisites); or

buttons, press-fasteners, snap-fasteners, press-studs, button moulds or other parts of these articles, button blanks, of heading 96.06.

In addition to the provisions of Note 2 above, heading 42.02 does not cover:

Articles of headings 42.02 and 42.03 which have parts of precious metal or metal clad with precious metal, of natural or cultured pearls, of precious or semi-precious stones (natural synthetic or reconstructed) remain classified in those headings even if such parts constitute more than minor fittings or minor ornamentation, provided that these parts do not give the articles their essential character. If, on the other hand, the parts give the articles their essential character, the articles are to be classified in Chapter 71.

For the purposes of heading 42.03, the expression "articles of apparel and clothing accessories" applies, inter alia, to gloves, mittens and mitts (including those for sport or for protection), aprons and other protective clothing, braces, belts, bandoliers and wrist straps, but excluding watch straps (heading 91.13).

birdskins or parts of birdskins, with their feathers or down (heading 05.05 or 67.01);

raw hides or skins, with the hair or wool on, of Chapter 41 (see Note 1 (c) to that Chapter);

gloves, mittens and mitts, consisting of leather and furskin or of leather and artificial fur (heading 42.03);

articles of Chapter 64;

headgear or parts thereof of Chapter 65; or

articles of Chapter 95 (for example, toys, games, sports requisites).