Customs Tariff Act 1987
Part 95
Start here
Get a plain-English read of Part 95
Turn the raw legal text into a practical explanation grounded in Customs Tariff Act 1987.
Chapter 95
Toys, games and sports requisites; parts and accessories thereof
(a) Christmas tree candles (3406.00.00);
(b) Fireworks or other pyrotechnic articles of 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, 4206 or Section XI;
(d) Sports bags or other containers of 4202, 4303 or 4304;
(e) Sports clothing or fancy dress, of textiles, of Chapter 61 or 62;
(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 (6602.00.00), or parts thereof (6603); (ij) Unmounted glass eyes for dolls or other toys, of 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 8306;
(m) Electric motors (8501), electric transformers (8504) or radio remote control apparatus (8526);
(n) Sports vehicles (other than bobsleighs, toboggans and the like) of Section XVII;
(o) Children’s bicycles (8712.00.00);
(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 (9004);
(r) Decoy calls or whistles (9208);
(s) Arms or other articles of Chapter 93;
(t) Electric garlands of all kinds (9405); or
(u) Racket strings, tents or other camping goods, or gloves (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.
1.- In 9506, “Articles and equipment for gymnastics” includes equipment which provides a means of exercising the human body.
| 9501.00.00 | WHEELED TOYS DESIGNED TO BE RIDDEN BY CHILDREN (FOR EXAMPLE, TRICYCLES, SCOOTERS, PEDAL CARS); DOLLS’ CARRIAGES | 25%DC:20% |
|---|