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. pencils for cosmetic or toilet uses (Chapter [33](/chapters/33)); b. articles of Chapter [66](/chapters/66) (for example, parts of umbrellas or walking sticks); c. imitation jewellery (heading [7117](/headings/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](/chapters/39)); e. cutlery or other articles of Chapter [82](/chapters/82) with handles or other parts of carving or moulding materials; heading [9601](/headings/9601) or [9602](/headings/9602) applies, however, to separately presented handles or other parts of such articles; f. articles of Chapter [90](/chapters/90) (for example, spectacle frames (heading [9003](/headings/9003)), mathematical drawing pens (heading [9017](/headings/9017)), brushes of a kind specialised for use in dentistry or for medical, surgical or veterinary purposes (heading [9018](/headings/9018))); g. articles of Chapter [91](/chapters/91) (for example, clock or watch cases); h. musical instruments or parts or accessories thereof (Chapter [92](/chapters/92)); ij. articles of Chapter [93](/chapters/93) (arms and parts thereof); k. articles of Chapter [94](/chapters/94) (for example, furniture, luminaires and lighting fittings); l. articles of Chapter [95](/chapters/95) (toys, games, sports requisites); or m. works of art, collectors' pieces or antiques (Chapter [97](/chapters/97)). 2. In heading [9602](/headings/9602), the expression '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 heading [9603](/headings/9603), the expression '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 heading [9601](/headings/9601) to [9606](/headings/9606) or [9615](/headings/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, heading [9601](/headings/9601) to [9606](/headings/9606) and [9615](/headings/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. ### Additional chapter notes 1. Codes [9619 00 71](/commodities/9619007100) to [9619 00 89](/commodities/9619008900) include goods of paper pulp, paper, cellulose wadding or webs of cellulose fibres. Those subheadings also include composite goods consisting of the following: a. an inner layer (for example, of nonwovens) designed to wick fluid from the wearer's skin and thereby prevent chafing; b. an absorbent core for collecting and storing the fluid until the product can be disposed of; c. an outer layer (for example, of plastics) to prevent leakage of the fluid from the absorbent core.