Customs Tariff Act 1995

SCHEDULES

SCHEDULE 3  

View history reference

Note 1: See sections 15 and 16 .

Note 2: The text in this Schedule is based on the wording in the Harmonized Commodity Description and Coding System that is referred to in the International Convention on the Harmonized Commodity Description and Coding System done at Brussels on 14 June 1983.

Note 3: The text of the Convention is set out in Australian Treaty Series 1988 No 30. In 2006, the text of a Convention in the Australian Treaty Series was accessible through the Australian Treaties Library on the AustLII website (www.austlii.edu.au).

CLASSIFICATION OF GOODS AND GENERAL AND SPECIAL RATES OF DUTY

SECTION XX  

Miscellaneous manufactured articles
94 CHAPTER 94
Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; luminaires and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates 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 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 8303.00.00;
  • (e) Furniture specially designed as parts of refrigerating or freezing equipment of 8418; furniture specially designed for sewing machines (8452);
  • (f) Lamps or light sources and parts thereof of Chapter 85;
  • (g) Furniture specially designed as parts of apparatus of 8518 (8518), of 8519 or 8521 (8522) or of 8525 to 8528 (8529);
  • (h) Articles of 8714;
  • (ij) Dentists' chairs incorporating dental appliances of 9018 or dentists' spittoons (9018);
  • (k) Articles of Chapter 91 (for example, clocks and clock cases);
  • (l) Toy furniture or toy luminaires and lighting fittings (9503), billiard tables or other furniture specially constructed for games (9504), furniture for conjuring tricks or decorations (other than lighting strings) such as Chinese lanterns (9505); or
  • (m) Monopods, bipods, tripods and similar articles (9620).
  • 2. - The articles (other than parts) referred to in 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 above-mentioned headings 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.
  • 3. -
  • (A) In 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 9404, presented separately, are not to be classified in 9401, 9402 or 9403 as parts of goods.
  • 4.- For the purposes of 9406, " 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.
     
    Prefabricated buildings include " modular building units " of steel, normally presented in the size and shape of a standard shipping container, but substantially or completely pre-fitted internally. Such modular building units are normally designed to be assembled together to form permanent buildings.
    •
  • 1. - Heading 9403 does not include plates, rods, angles, shapes, sections, tubes, pipes and the like, requiring further modification before use, including, but not limited to, cutting, drilling and bending (Section XV).


    • 9401 SEATS (OTHER THAN THOSE OF 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 5%
      From 1 January 2005 10%
    DC:5%
      From 1 January 2010 5%
    9401.3 -Swivel seats with variable height adjustment:
    9401.31.00 --Of wood 5%
    CA:Free
    9401.39.00 --Other 5%
    CA:Free
    9401.4 -Seats other than garden seats or camping equipment, convertible into beds:  
    9401.41.00 --Of wood Free
    9401.49.00 --Other Free
    9401.5 -Seats of cane, osier, bamboo or similar materials:  
    9401.52.00 --Of bamboo 5%
    9401.53.00 --Of rattan Free
    9401.59.00 --Other 5%
    9401.6 -Other seats, with wooden frames:
    9401.61.00 --Upholstered 5%
    9401.69.00 --Other 5%
    9401.7 -Other seats, with metal frames:
    9401.71.00 --Upholstered 5%
    CV:Free
    9401.79.00 --Other 5%
    CV:Free
    9401.80.00 -Other seats 5%
    9401.9 -Parts:
    9401.91.00 --Of wood 5%
    CA:Free
    9401.99 --Other:  
    9401.99.10 ---Of seats of a kind used for aircraft Free
    9401.99.20 ---Of seats of a kind used for motor vehicles 5%
    9401.99.90 ---Other 5%
    CA:Free
    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 5%
    9403 OTHER FURNITURE AND PARTS THEREOF:
    9403.10.00 -Metal furniture of a kind used in offices 5%
    CV:Free
    9403.20.00 -Other metal furniture 5%
    CV:Free
    9403.30.00 -Wooden furniture of a kind used in offices 5%
    9403.40.00 -Wooden furniture of a kind used in the kitchen 5%
    9403.50.00 -Wooden furniture of a kind used in the bedroom 5%
    CV:Free
    9403.60.00 -Other wooden furniture 5%
    9403.70.00 -Furniture of plastics 5%
    9403.8 -Furniture of other materials, including cane, osier, bamboo or similar materials:  
    9403.82.00 --Of bamboo Free
    9403.83.00 --Of rattan Free
    9403.89.00 --Other 5%
    9403.9 -Parts:
    9403.91.00 --Of wood 5%
    CA:Free
    9403.99.00 --Other 5%
    CA:Free
    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 Free
    9404.2 -Mattresses:
    9404.21.00 --Of cellular rubber or plastics, whether or not covered Free
    9404.29.00 --Of other materials Free
    9404.30.00 -Sleeping bags Free
    9404.40.00 -Quilts, bedspreads, eiderdowns and duvets (comforters) 5%
    9404.90.00 -Other 5%
      From 1 July 1997 13%
    DC:8%
      From 1 July 1998 12%
    DC:7%
      From 1 July 1999 11%
    DC:6%
      From 1 July 2000 10%
    DC:5%
      From 1 January 2005 7.5%
    DC:2.5%
      From 1 January 2010 5%
    9405 LUMINAIRES AND LIGHTING FITTINGS INCLUDING SEARCHLIGHTS AND SPOTLIGHTS AND PARTS THEREOF, NOT ELSEWHERE SPECIFIED OR INCLUDED; ILLUMINATED SIGNS, ILLUMINATED NAME-PLATES AND THE LIKE, HAVING A PERMANENTLY FIXED LIGHT SOURCE, AND PARTS THEREOF NOT ELSEWHERE SPECIFIED OR INCLUDED:
    9405.1 -Chandeliers and other electric ceiling or wall lighting fittings, excluding those of a kind used for lighting public open spaces or thoroughfares:
    9405.11.00 --Designed for use solely with light-emitting diode (LED) light sources 5%
    CA:Free
    9405.19.00 --Other 5%
    CA:Free
    9405.2 -Electric table, desk, bedside or floor-standing luminaires:  
    9405.21.00 --Designed for use solely with light-emitting diode (LED) light sources 5%
    CA:Free
    9405.29.00 --Other 5%
    CA:Free
    9405.3 -Lighting strings of a kind used for Christmas trees:  
    9405.31.00 --Designed for use solely with light-emitting diode (LED) light sources Free
    9405.39.00 --Other 5%
    CA:Free
    9405.4 -Other electric luminaires and lighting fittings:  
    9405.41.00 --Photovoltaic, designed for use solely with light-emitting diode (LED) light sources 5%
    CA:Free
    9405.42.00 --Other, designed for use solely with light-emitting diode (LED) light sources 5%
    CA:Free
    9405.49.00 --Other 5%
    CA:Free
    9405.50 -Non-electrical luminaires and lighting fittings:  
    9405.50.10 ---Candlesticks of glass Free
    9405.50.90 ---Other 5%
    9405.6 -Illuminated signs, illuminated name-plates and the like:  
    9405.61.00 --Designed for use solely with light-emitting diode (LED) light sources 5%
    9405.69.00 --Other 5%
    9405.9 -Parts:
    9405.91.00 --Of glass 5%
    9405.92.00 --Of plastics 5%
    CV:Free
    9405.99.00 --Other 5%
    9406 PREFABRICATED BUILDINGS:  
    9406.10.00 -Of wood 5%
    CA:Free
    9406.20.00 -Modular building units, of steel 5%
    CA:Free
    9406.90.00 -Other 5%
    CA:Free

     View history note
    95 CHAPTER 95
    Toys, games and sports requisites; parts and accessories thereof
    Notes.
  • 1. - This Chapter does not cover:
  • (a) 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, 4206.00.00 or Section XI;
  • (d) Sports bags or other containers of 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 (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) Pumps for liquids (8413), filtering or purifying machinery and apparatus for liquids or gases (8421), electric motors (8501), electric transformers (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 (8523), radio remote control apparatus (8526) or cordless infrared remote control devices (8543);
  • (n) Sports vehicles (other than bobsleighs, toboggans and the like) of Section XVII;
  • (o) Children's bicycles (8712.00.00);
  • (p) Unmanned aircraft (8806);
  • (q) Sports craft such as canoes and skiffs (Chapter 89), or their means of propulsion (Chapter 44 for such articles made of wood);
  • (r) Spectacles, goggles or the like, for sports or outdoor games (9004);
  • (s) Decoy calls or whistles (9208);
  • (t) Arms or other articles of Chapter 93;
  • (u) Lighting strings of all kinds (9405);
  • (v) Monopods, bipods, tripods and similar articles (9620);
  • (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 the provisions of Note 1 above, 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.
  • 5. - 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).
  • 6.- For the purposes of 9508:
  • (a) " Amusement park rides " means a device or combination of devices or equipment that carry, convey, or direct a person or persons over or through a fixed or restricted course, including watercourses, or within a defined area for the primary purposes of amusement or entertainment. Such rides may be combined within an amusement park, theme park, water park or fairground. These amusement park rides do not include equipment of a kind commonly installed in residences or playgrounds;
  • (b) " Water park amusements " means a device or combination of devices or equipment that are characterised by a defined area involving water, with no purpose built path. Water park amusements only include equipment designed specifically for water parks; and
  • (c) " Fairground amusements " means games of chance, strength or skill, which commonly employ an operator or attendant and may be installed in permanent buildings or independent concession stalls. Fairground amusements do not include equipment of 9504.
    •  
    9508 does not include equipment more specifically classified elsewhere in this Schedule.
    •  Subheading Note.
  • 1. - 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 (9504.30).
    •


    9503 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 ---Wheeled toys designed to be ridden by children (for example, tricycles, scooters and pedal cars) and similar wheeled toys; dolls ' carriages Free
    9503.00.20 ---Dolls representing only human beings, including parts and accessories for those dolls 5%
    CA:Free
    9503.00.30 ---Toys representing animals or non-human creatures 5%
    9503.00.40 ---Goods, as follows:
    (a) toy musical instruments and apparatus;
    (b) books    		 Free
    9503.00.50 ---Puzzles, other than books Free
    9503.00.60 ---Goods, as follows:
    (a) electric trains, including tracks, signals and other accessories therefor;
    (b) reduced-size ( " scale " ) model assembly kits, whether or not working models     		Free
    9503.00.70 ---Other goods, as follows:
    (a) construction sets and constructional toys;
    (b) toys put up in sets or outfits     		Free
    9503.00.80 ---Other toys and models, incorporating a motor Free
    9503.00.9 ---Other:  
    9503.00.91 ----Of metal Free
    9503.00.99 ----Other 5%
    9504 VIDEO GAME CONSOLES AND MACHINES, TABLE OR PARLOUR GAMES, INCLUDING PINTABLES, BILLIARDS, SPECIAL TABLES FOR CASINO GAMES AND AUTOMATIC BOWLING EQUIPMENT, AMUSEMENT MACHINES OPERATED BY COINS, BANKNOTES, BANK CARDS, TOKENS OR BY ANY OTHER MEANS OF PAYMENT:  
    9504.20.00 -Articles and accessories for billiards of all kinds 5%
    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 of chance that immediately return a monetary award 5%
    9504.30.90 ---Other Free
    9504.40.00 -Playing cards 5%
    9504.50 -Video game consoles and machines, other than those of 9504.30:  
    9504.50.10 ---Video games of a kind used with a television receiver Free
    9504.50.90 ---Other Free
    9504.90 -Other:  
    9504.90.10 ---Books Free
    9504.90.90 ---Other 5%
    9505 FESTIVE, CARNIVAL OR OTHER ENTERTAINMENT ARTICLES, INCLUDING CONJURING TRICKS AND NOVELTY JOKES:  
    9505.10.00 -Articles for Christmas festivities Free
    9505.90.00 -Other 5%
    CA:Free
    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:  
    9506.1 -Snow-skis and other snow-ski equipment:  
    9506.11.00 --Skis Free
    9506.12.00 --Ski-fastenings (ski-bindings) Free
    9506.19.00 --Other 5%
    9506.2 -Water-skis, surf-boards, sailboards and other water-sport equipment:  
    9506.21.00 --Sailboards 5%
    9506.29.00 --Other 5%
    9506.3 -Golf clubs and other golf equipment:  
    9506.31.00 --Clubs, complete Free
    9506.32.00 --Balls Free
    9506.39.00 --Other Free
    9506.40.00 -Articles and equipment for table-tennis Free
    9506.5 -Tennis, badminton or similar rackets, whether or not strung:  
    9506.51.00 --Lawn-tennis rackets, whether or not strung Free
    9506.59.00 --Other Free
    9506.6 -Balls, other than golf balls and table-tennis balls:  
    9506.61.00 --Lawn-tennis balls Free
    9506.62.00 --Inflatable 5%
    9506.69.00 --Other 5%
    9506.70.00 -Ice skates and roller skates, including skating boots with skates attached 5%
    CA:Free
    9506.9 -Other:
    9506.91.00 --Articles and equipment for general physical exercise, gymnastics or athletics 5%
    CA:Free
    9506.99 --Other:
    9506.99.10 ---Children's playground equipment 5%
    CA:Free
    9506.99.90 ---Other 5%
    9507 FISHING RODS, FISH-HOOKS AND OTHER LINE FISHING TACKLE; FISH LANDING NETS, BUTTERFLY NETS AND SIMILAR NETS; DECOY " BIRDS " (OTHER THAN THOSE OF 9208 OR 9705) AND SIMILAR HUNTING OR SHOOTING REQUISITES:  
    9507.10.00 -Fishing rods 5%
    9507.20.00 -Fish-hooks, whether or not snelled Free
    9507.30.00 -Fishing reels Free
    9507.90.00 -Other 5%
    9508 TRAVELLING CIRCUSES AND TRAVELLING MENAGERIES; AMUSEMENT PARK RIDES AND WATER PARK AMUSEMENTS; FAIRGROUND AMUSEMENTS, INCLUDING SHOOTING GALLERIES; TRAVELLING THEATRES:
    9508.10.00 -Travelling circuses and travelling menageries 5%
    9508.2 -Amusement park rides and water park amusements:  
    9508.21.00 --Roller coasters Free
    9508.22.00 --Carousels, swings and roundabouts 5%
    9508.23.00 --Dodge ' em cars Free
    9508.24.00 --Motion simulators and moving theatres Free
    9508.25.00 --Water rides Free
    9508.26.00 --Water park amusements 5%
    9508.29.00 --Other 5%
    9508.30.00 -Fairground amusements Free
    9508.40.00 -Travelling theatres Free

     View history note
    96 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 (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; 9601 or 9602 applies, however, to separately presented handles or other parts of such articles;
  • (f) Articles of Chapter 90 (for example, spectacle frames (9003), mathematical drawing pens (9017), brushes of a kind specialised for use in dentistry or for medical, surgical or veterinary purposes (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, 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 9602 " 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 9603 " 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, other than those of 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, 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.


    • 9601 WORKED IVORY, BONE, TORTOISE-SHELL, 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 Free
    9601.90.00 -Other 5%
    9602 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 3503) AND ARTICLES OF UNHARDENED GELATIN:  
    9602.00.10 ---Empty gelatin capsules Free
    9602.00.90 ---Other Free
    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 5%
    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:
    9603.21.00 --Tooth brushes, including dental-plate brushes Free
    9603.29.00 --Other 5%
    9603.30.00 -Artists' brushes, writing brushes and similar brushes for the application of cosmetics 5%
    9603.40.00 -Paint, distemper, varnish or similar brushes (other than brushes of 9603.30.00); paint pads and rollers Free
    9603.50.00 -Other brushes constituting parts of machines, appliances or vehicles 5%
    9603.90.00 -Other 5%
    9604.00.00 HAND SIEVES AND HAND RIDDLES Free
    9605.00.00 TRAVEL SETS FOR PERSONAL TOILET, SEWING OR SHOE OR CLOTHES CLEANING Free
    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 5%
    9606.2 -Buttons:
    9606.21.00 --Of plastics, not covered with textile material 5%
    9606.22.00 --Of base metal, not covered with textile material Free
    9606.29.00 --Other 5%
    9606.30.00 -Button moulds and other parts of buttons; button blanks Free
    9607 SLIDE FASTENERS AND PARTS THEREOF:
    9607.1 -Slide fasteners:
    9607.11.00 --Fitted with chain scoops of base metal 5%
    9607.19.00 --Other 5%
    9607.20.00 -Parts 5%
    9608 BALL POINT 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 9609:
    9608.10.00 -Ball point pens Free
    9608.20.00 -Felt tipped and other porous-tipped pens and markers Free
    9608.30 -Fountain pens, stylograph pens and other pens:  
    9608.30.10 ---Indian ink drawing pens Free
    9608.30.90 ---Other 5%
    9608.40.00 -Propelling or sliding pencils 5%
    9608.50.00 -Sets of articles from two or more of the foregoing subheadings Free
    9608.60.00 -Refills for ball point pens, comprising the ball point and ink-reservoir 5%
    9608.9 -Other:
    9608.91.00 --Pen nibs and nib points Free
    9608.99.00 --Other 5%
    9609 PENCILS (OTHER THAN PENCILS OF 9608), CRAYONS, PENCIL LEADS, PASTELS, DRAWING CHARCOALS, WRITING OR DRAWING CHALKS AND TAILORS' CHALKS:
    9609.10.00 -Pencils and crayons, with leads encased in a sheath Free
    9609.20.00 -Pencil leads, black or coloured Free
    9609.90.00 -Other Free
    9610.00.00 SLATES AND BOARDS, WITH WRITING OR DRAWING SURFACES, WHETHER OR NOT FRAMED Free
    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 Free
    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:
    9612.10.00 -Ribbons 5%
    CA:Free
    9612.20.00 -Ink-pads 5%
    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 Free
    9613.20.00 -Pocket lighters, gas fuelled, refillable Free
    9613.80 -Other lighters:
    9613.80.10 ---Table lighters Free
    9613.80.90 ---Other 5%
      From 1 January 2005 10%
    DC:5%
      From 1 January 2010 5%
    9613.90.00 -Parts Free
    9614.00.00 SMOKING PIPES (INCLUDING PIPE BOWLS) AND CIGAR OR CIGARETTE HOLDERS, AND PARTS THEREOF Free
    9615 COMBS, HAIR-SLIDES AND THE LIKE; HAIR PINS, CURLING PINS, CURLING GRIPS, HAIR-CURLERS AND THE LIKE, OTHER THAN THOSE OF 8516, AND PARTS THEREOF:
    9615.1 -Combs, hair-slides and the like:
    9615.11.00 --Of hard rubber or plastics Free
    9615.19.00 --Other Free
    9615.90.00 -Other 5%
    9616 SCENT SPRAYS AND SIMILAR TOILET SPRAYS, AND MOUNTS AND HEADS THEREFOR; POWDER-PUFFS AND PADS FOR THE APPLICATION OF COSMETICS OR TOILET PREPARATIONS:
    9616.10.00 -Scent sprays and similar toilet sprays, and mounts and heads therefor Free
    9616.20.00 -Powder-puffs and pads for the application of cosmetics or toilet preparations Free
    9617.00.00 VACUUM FLASKS AND OTHER VACUUM VESSELS, COMPLETE; PARTS THEREOF OTHER THAN GLASS INNERS Free
    9618.00.00 TAILORS' DUMMIES AND OTHER LAY FIGURES; AUTOMATA AND OTHER ANIMATED DISPLAYS USED FOR SHOP WINDOW DRESSING Free
    9619 SANITARY TOWELS (PADS) AND TAMPONS, NAPKINS (DIAPERS), NAPKIN LINERS AND SIMILAR ARTICLES, OF ANY MATERIAL:  
    9619.00.10 ---Goods, of paper pulp, paper, cellulose wadding or webs of cellulose fibres or of textile wadding, as follows:
    (a) incontinence pads, whether or not having an adhesive strip;
    (b) pants or napkins for adults    		 Free
    9619.00.2 ---Goods, NSA, of paper pulp, paper, cellulose wadding or webs of cellulose fibres or of textile wadding:  
    9619.00.21 ----Tampons Free
    9619.00.29 ----Other Free
    9619.00.30 ---Sanitary articles, NSA, being women ' s or girls ' briefs or panties or men ' s or boys ' underpants or briefs Free
      From 1 January 2015 5%
    9619.00.4 ---Garments, NSA:  
    9619.00.41 ----For babies 5%
      From 1 January 2015 5%
    9619.00.49 ----Other 5%
      From 1 January 2015 5%
    9619.00.50 ---Clothing accessories Free
    9619.00.60 ---Sanitary articles of plastics, NSA Free
    9619.00.90 ---Other textile articles 5%
    9620 MONOPODS, BIPODS, TRIPODS AND SIMILAR ARTICLES:
    9620.00.10 ---Solely or principally for machines of 8471 Free
    9620.00.20 ---For other machines of Chapter 84 5%
    9620.00.30 ---Solely or principally for apparatus of 8519 to 8521 or 8524 to 8528 Free
      From 1 July 2018 3.75%
      From 1 July 2019 Free
    9620.00.40 ---For goods of Chapter 90 or 92 Free
    9620.00.9 ---Other:  
    9620.00.91 ----Of plastics 5%
    CA:Free
    9620.00.92 ----Of iron or steel 5%
    CA:Free
    9620.00.93 ----Of wood or of graphite or other carbon 5%
    DCS:4%
    DCT:5%
    9620.00.94 ----Of nickel or tin Free
    9620.00.99 ----Other 5%

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