Official chapter notes
Verbatim text published by HMRC. These are the legal basis for classification decisions in this chapter; the "General Rules of Interpretation" point at them directly.
1. This chapter does not cover: a. candles (heading [3406](/headings/3406)); b. fireworks or other pyrotechnic articles of heading [3604](/headings/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](/chapters/39), heading [4206](/headings/4206) or Section XI; d. sports bags or other containers of heading [4202](/headings/4202), [4303](/headings/4303) or [4304](/headings/4304); e. fancy dress of textiles, of Chapter [61](/chapters/61) or [62](/chapters/62); sports clothing and special articles of apparel of textiles, of Chapter [61](/chapters/61) or [62](/chapters/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](/chapters/63); g. sports footwear (other than skating boots with ice or roller skates attached) of Chapter [64](/chapters/64), or sports headgear of Chapter [65](/chapters/65); h. walking sticks, whips, riding-crops or the like (heading [6602](/headings/6602)), or parts thereof (heading [6603](/headings/6603)); ij. unmounted glass eyes for dolls or other toys, of heading [7018](/headings/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](/chapters/39)); l. bells, gongs or the like of heading [8306](/headings/8306); m. pumps for liquids (heading [8413](/headings/8413)), filtering or purifying machinery and apparatus for liquids or gases (heading [8421](/headings/8421)), electric motors (heading [8501](/headings/8501)), electric transformers (heading [8504](/headings/8504)), discs, tapes, solidstate non-volatile storage devices, 'smart cards' and other media for the recording of sound or of other phenomena, whether or not recorded (heading [8523](/headings/8523)), radio remote control apparatus (heading [8526](/headings/8526)) or cordless infrared remote-control devices (heading [8543](/headings/8543)); n. sports vehicles (other than bobsleighs, toboggans and the like) of Section XVII; o. children's bicycles (heading [8712](/headings/8712)); p. Unmanned aircraft (heading [8806](/headings/8806)); q. sports craft such as canoes and skiffs (Chapter [89](/chapters/89)), or their means of propulsion (Chapter [44](/chapters/44) for such articles made of wood); r. spectacles, goggles or the like, for sports or outdoor games (heading [9004](/headings/9004)); s. decoy calls or whistles (heading [9208](/headings/9208)); t. arms or other articles of Chapter [93](/chapters/93); u. lighting strings of all kinds (heading [9405](/headings/9405)); v. monopods, bipods, tripods and similar articles (heading [9620](/headings/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, bedlinen, 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 provision of note 1 above, heading [9503](/headings/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 rule of interpretation 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. Heading [9503](/headings/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 heading [9508](/headings/9508): - a. the expression “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. the expression “water park amusements” means a device or combination of devices or equipment that are characterized by a defined area involving water, with no purposes built path. Water park amusements only include equipment designed specifically for water parks; and - c. The expression “fairground amusements” means games of chance, strength or skill, which commonly employ an operator or attendant and may be installed in permanent buildings or in-dependent concession stalls. Fairground amusements do not include equipment of heading [9504](/headings/9504). This heading does not include equipment more specifically classified elsewhere in the nomenclature. ### Subheading notes 1. Subheading [9504 50](/commodities/9504500000) 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, bankcards, tokens or by any other means of payment (subheading [9504 30](/subheadings/9504300000-80)).