Appendix II — Preferential import tariff

Toys, games and sports requisites; parts

and accessories thereof

Notes.

1. This Chapter does not cover:

(a) Candles (heading 34.06);

(b) Fireworks or other pyrotechnic articles of heading 36.04;

(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 42.06 or Section XI;

(d) Sports bags or other containers of heading 42.02, 43.03 or 43.04;

(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 sailboats, 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 66.02), or parts thereof (heading 66.03);

(ij) Unmounted glass eyes for dolls or other toys, of heading 70.18;

(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 83.06;

(m) Pumps for liquids (heading 84.13), filtering or purifying machinery and apparatus for liquids or gases (heading 84.21), electric motors (heading 85.01), electric transformers (heading 85.04), 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 85.23), radio remote control apparatus (heading 85.26) or infra-red remote control apparatus (heading 85.43);

(n) Sports vehicles (other than sledges, bobsleighs and the like) of Section XVII;

(o) Children's bicycles (heading 87.12);

(p) Unmanned aircraft (heading 88.06);

(q) Sports craft such as canoes and skiffs (Chapter 89), or their means of propulsion (Chapter 44 for articles of wood);

(r) Spectacles, goggles or the like, for sports or outdoor games (heading 90.04);

(s) Decoy calls or game calls (heading 92.08);

(t) Arms or other articles of Chapter 93;

(u) Lighting strings of all kinds (heading 94.05);

(v) Monopods, bipods, tripods and similar articles (heading 96.20);

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

(x) 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).

2. 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.

3. 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.

4. Subject to Note 1 above, heading 95.03 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 combination has the essential character of toys.

5. Heading 95.03 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" (classified according to their appropriate heading).

6. For the purposes of heading 95.08:

(a) The expression "amusement park rides" means a device or combination of devices or machines that carries, conveys or otherwise directs one or more persons over or through a fixed or restrained course or within a defined area, including a course over water, for the primary purpose of amusement or entertainment. Such rides may be incorporated into an amusement park, theme park, water park or fairground. This term does not include equipment of the type ordinarily installed in residential areas or playgrounds;

(b) The expression "water park amusements" means a device or combination of devices or machines characterised by a specific water feature, with no purpose-built path. Water park amusements comprise only those devices specially designed for water parks; and

(c) The expression "fairground amusements" means games of chance, strength or skill, usually staffed or attended, and which may be installed in permanent buildings or independent concession stalls. Fairground amusements do not include equipment of heading 95.04.

This heading does not cover equipment more specifically described elsewhere in the Nomenclature.

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 coin, banknote, bank card, token or by any other means of payment (subheading 9504.30).

(*) Nets for games such as tennis, badminton, volleyball, football and basketball, other than fencing netting, ball nets for football, tennis balls and the like of heading 56.08.