Chapter notes
Chapter 42 - NOTES
1. This Chapter does not cover:
(a) Sterile surgical catgut or similar sterile suture materials (heading
No. 30.06);
(b) Articles of apparel or clothing accessories (except gloves), lined
with furskin or artificial fur or to which furskin or artificial fur is
attached on the outside except as mere trimming (head. No. 43.03 or 43.04);
(c) Made up articles of netting (heading No. 56.08);
(d) Articles of Chapter 64;
(e) Headgear or parts thereof of Chapter 65;
(f) Whips, riding-crops or other articles of heading No. 66.02;
(g) Cuff-links, bracelets or other imitation jewellery (head. No. 71.17);
(h) Fittings or trimmings for harness, such as stirrups, bits, horse
brasses and buckles, separately presented (generally section XV);
(ij) Strings, skins for drums or the like, or other parts of musical
instruments (heading No. 92.09);
(k) Articles of Chapter 94 (for example, furniture, lamps and lighting
fittings);
(l) Articles of Chapter 95 (for example, toys, games, sports requisites);
or
(m) Buttons, press-fasteners, snap-fasteners, press-studs, button moulds
or other parts of these articles, button blanks, of heading No. 96.06.
2. In addition to the provisions of Note 1 above, heading No. 42.02 does
not cover:
(a) Bags made of sheeting of plastics, whether or not printed, with
handles, not designed for prolonged use (heading No. 39.23);
(b) Articles of plaiting materials (heading No.46.02);
(c) Articles of precious metal, of metal clad with precious metal, of
natural or cultured pearls or of precious or semi-precious stones (natural,
synthetic or reconstructed) Chapter 71).
3. For the purposes of heading No. 42.03, the expression "articles of
apparel and clothing accessories" applies, inter alia, to gloves (including
sports gloves), aprons and other protective clothing, braces, belts,
bandoliers and wrist straps, but excluding watch straps (heading No.91.13).