WCO Explanatory Notes reproduced for reference. © World Customs Organization. Verify against official WCO publication.
96.02 - 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 heading 35.03) and articles of unhardened gelatin. For the d e f ~ t i o nof the term " worked ', the second paragraph of the Ex Ianatory Note to heading 96.01 a lies, mutatis mutandis, to this headin (see also the Exp anatory Notes to headings 14.04, f?.21,25.30,27.14, 34.04,34.07,35.03, k r example). P (I) WORKED VEGETABLE OR MINERAL CARVING MATERIAL AND ARTICLES OF THESE MATERIALS (A) Worked vegetable caning materials. This group covers worked vegetable to this Chapter. These include dom alrn and similar nuts of the anna indica tree), date stones, olive of the kind mentioned in Note 2 a) as " vegetable ivory "), the nuts of e Palmyra, etc.), coconut shell, seeds of of the Abrus precatorius (or bead palm and locust beans. It also covers articles produced by moulding powders of vegetable carving materials. (B) Worked mineral carving materials. This group covers mineral carving materials of the kind mentioned in Note 2 (b) to this Chapter. The heading does not cover the following products which fall in heading 25.30 : (i) Rough blocks or lumps of meerschaum or amber; (ii) Agglomerated meerschaum and a glomerated amber obtained h r n waste of natural meerschaum and amber scrap by aggfomerafing or moulding, in the form of plates, rods, sticks and similar shapes, not worked after moulding. (C) Articles of vegetable or mineral carving materials. Subject to the exclusions set out below, this group includes articles of vegetable or mineral carvlng materials, such as : (i) Small ornaments (e.g., statuettes). (ii) Small articles such as boxes and caskets. (iii) Discs, whether or not polished (other than button blanks, see the Explanatory Note to heading 96.06). (10 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 AND ARTICLES OF UNHARDENED GELATIN r oup includes, on the one hand, moulded and carved articles of various materials, This rovi ed those articles are not specified or included in other headings of the Nomenclature re.g., articles of plastics - Chapter 39, or of ebonite - Cha ter 40). It also covers worked unhardened gelatin and articles thereof (other than goods o heading 35.03 or Chapter 49). F For the purposes of these materials, the expressioh " moulded articles " means articles which have been moulded to a shape appro riate to their intended use. On the other hand, materials moulded in the shape of blocks, cu es, plates, bars, sticks, etc., whether or not impressed during moulding, are not included. g Subject to the exclusions mentioned below, this group includes : (1) Moulded or carved articles of wax : (i) Artificial honeycombs. (ii) Moulding shapes for electroplating. (iii) Imitation flowers, folia e or fruit, moulded in one piece, or assembled otherwise than b the processes (e.g.,%inding, glueing or similar methods) which make the goods c&ssifiable in heading 67.02. (iv) Busts, heads, f i es or statuettes (other than articles of a kind used as tailors' dummies - see e Explanatory Note to heading 96.18, and original sculptures and statuary - see heading 97.03). tF (v) Wax pearls. (vi) T-shaped tubes made from a preparation based on wax, and used in certain surgical operations. (vii) Imitation sweets, bars of chocolate and other imitation articles made of wax for window dressing. (viii) Earplugs of wax on a cotton wool support. (ix) Strips of wax enclosed in textile material used to fill in the gaps in wooden foundry shapes. (2) Moulded or carved articles of paraffin wax (especially containers for hydrofluoric acid). (3) Moulded or carved articles of stearin. (4) Moulded or carved articles of rosin (e.g., rosin for violin bows). (5) Moulded or carved articles of copal (usually imitations of articles of amber). (6) Moulded or carved articles of modelling wax (e.g., flowers or plants moulded in one piece, figures, statuettes and similar ornaments). (7) Moulded or carved articles made with a basis of flour or starch, agglomerated with gum and lacquered (imitation flowers or fruit, moulded in one piece, statuettes, etc.). (8) Sheets of unhardened gelatin cut to shape other than square or rectan ular. Sheets cut to rectan lar (including square) shape, whether or not surface worked, fa 1 in heading 35.03 or in $apter 49 (e.g., postcards) (see the Explanatory Note to heading 35.03). Amcles of unhardened gelatin include, for example : g (i) Small discs for sticking billiard cue tips. (ii) Capsules for pharmaceutical products and for mechanical lighter hel. Articles overlaid or inlaid with vegetable or mineral czwing materials or with moulding materials are classified in this heading, provided the overlayin or inlaying forms the main characteristic of the finished article. This may be so in the case o wooden boxes, caskets, etc., overlaid or inlaid with materials described in this heading. The revisions of the Ex lanatory Note to heading 96.01 as regards the products excluded from !eading are also appkable to this headhg. that I The heading also excludes : (a) Sealing wax, including bottle-sealing wax (heading 32.14 or 34.04). (b) Candles, tapers and the like of paraffin or other waxes, stearin, etc. (heading 34.06). (c) Modelling pastes, including those put up for children's amusement, and reparations known as " dental wax ' a as " dental impressmn compounds ",put up in sets, in for retail sale or in plates, horseshoe shapes, sticks or similar forms (heading 34.07). (d) Copying pastes with a basis of gelatin (heading 38.24). (e) Moulded articles of peat (heading 68.15). (f) Demonstrational models (heading 90.23).
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 (heading 71.17); (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; heading 96.01 or 96.02 applies, however, to separately presented handles or other parts of such articles; (f) Articles of Chapter 90 (for example, spectacle frames (heading 90.03), mathematical drawing pens (heading 90.17), brushes of a kind specialised for use in dentistry or for medical, surgical or veterinary purposes (heading 90.18)); (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 heading 96.02 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 96.03 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 headings 96.01 to 96.06 or 96.15, 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, headings 96.01 to 96.06 and 96.15 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.