chhatramani/nepal_legal_acts_corpus_english huggingface dataset:
Provisional Tax Collection Act, 1955

5 5
 90.17 Instruments for drawing, marking, or mathematical calculation (for example, drafting machines, pantographs, protractors, drawing sets, slide rules, disc calculators); instruments for measuring length, for use in the hand (for example, measuring rods and tapes or micrometers, callipers), not specified or included elsewhere in this Chapter. 9017.10.00 -Drafting tables and machines, whether or not automatic 5 5
 9017.20.00 -Other drawing, marking and mathematical calculating instruments Exempt Exempt
 9017.30.00 -Micrometers, callipers and gauges 5 5
 9017.80.00 -Other instruments 5 5
 9017.90.00 -Parts and accessories Exempt Exempt

 Heading Subheading Description of Goods Import Duty Rate Import Duty Rate

 From SAARC Countries From Other Countries
 1 2 3 4 5
 90.18 Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scientific instruments, other electro-medical appliances and sight-testing instruments.
 -Electro-diagnostic apparatus (including apparatus for functional exploratory examination or for checking physiological parameters):
 9018.11.0 --Electro-cardiographs 5 5
 9018.12.0 --Ultrasonic scanning apparatus 5 5
 9018.13.0 --Magnetic resonance imaging apparatus 5 5
 9018.14.0 --Scientific instruments 5 5
 --Other:
 9018.19.1 Pulse oximeter 5 5
 9018.19.2 ICU monitor 5 5

 Heading Subheading Description of Goods Import Duty Rate Import Duty Rate

 From SAARC Countries From Other Countries
 1 2 3 4 5
 9018.19.9 Other 5 5
 9018.20.0 -Ultra-violet or infra-red ray apparatus 5 5
 -Syringes, needles, catheters, cannulae and the like:
 9018.31.0 --Syringes, with or without needles 5 5
 9018.32.0 --Tubular metal needles and needles for sutures 5 5
 9018.39.0 --Other 5 5
 -Other instruments and appliances used in dental sciences:
 9018.41.0 --Dental drill engines, whether or not combined on a single base with other dental appliances 5 5
 9018.49.0 --Other 5 5
 9018.50.0 -Other instruments and appliances used in ophthalmology 5 5
 -Other instruments and appliances:

 Heading Subheading Description of Goods Import Duty Rate Import Duty Rate

 From SAARC Countries From Other Countries
 1 2 3 4 5
 9018.90.1 Stethoscopes 5 5
 9018.90.2 Plastic blood bags 5 5
 9018.90.3 PCR machine 5 5
 9018.90.9 Other 5 5
 90.19 Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus; ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus.
Provisional Tax Collection Act, 1955

5 5
 9021 Orthopaedic appliances, including crutches, surgical belts and trusses; splints and other fracture appliances; artificial parts of the body; appliances for correcting bodily defects or disabilities; hearing aids and other appliances which are worn, carried or implanted in the body to compensate for a defect or disability. Heading Subheading Description of Goods Import Duty Rate Import Duty Rate

 From SAARC Countries From Other Countries
 1 2 3 4 5
 9021.10.00 -Orthopaedic or fracture appliances Exempt Exempt
 -Artificial teeth and dental fittings:
 9021.21.00 --Artificial teeth 5 5
 9021.29.00 --Other 5 5
 -Other artificial parts of the body:
 9021.31.00 --Artificial joints Exempt Exempt
 9021.39.00 --Other Exempt Exempt
 9021.40.00 -Hearing aids, excluding parts and accessories Exempt Exempt
 9021.50.00 -Heart pacemakers, excluding parts and accessories 5 5
 -Other:
 9021.90.1 Crutches Exempt Exempt
 9021.90.2 Parts of hearing aids Exempt Exempt

 Heading Subheading Description of Goods Import Duty Rate Import Duty Rate

 From SAARC Countries From Other Countries
 1 2 3 4 5
 9021.90.3 Heart valves and stents for implantation Exempt Exempt
 9021.90.9 Other 5 5
 9022 Apparatus based on the use of X-rays or of alpha, beta, gamma or other ionising radiations, whether or not for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus, X-ray tubes and other X-ray generators, high tension generators, control panels and desks, screens, examination or treatment tables, chairs and the like.
 -Apparatus based on the use of X-rays, whether or not for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus:
 9022.12.0 --Computed tomography apparatus 5 5
 9022.13.0 --Other, for dental uses 5 5

 Heading Subheading Description of Goods Import Duty Rate Import Duty Rate

 From SAARC Countries From Other Countries
 1 2 3 4 5
 9022.14.0 --Other, for medical, surgical or veterinary uses 5 5
 9022.19.0 --For other uses 5 5
 -Apparatus based on the use of alpha, beta, gamma or other ionising radiations, whether or not for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus:
 9022.21.0 --For medical, surgical, dental or veterinary uses 5 5
 9022.29.0 --For other uses 5 5
 9022.30.0 -X-ray tubes 5 5
 9022.90.0 -Other, including parts and accessories 5 5
 9023 9023.00.0 Instruments, apparatus and models, designed for demonstrational purposes (for example, in education or exhibitions), unsuitable for other uses.
Provisional Tax Collection Act, 1955

5 5

 Heading Subheading Description of Goods Import Duty Rate Import Duty Rate

 From SAARC Countries From Other Countries
 1 2 3 4 5
 9024 Machines and appliances for testing the hardness, strength, compressibility, elasticity or other mechanical properties of materials (for example, metals, wood,

 Heading Subheading Description of Goods Import Duty Rate Import Duty Rate

 1 2 3 SAARC Countries (4) Other Countries (5)
 9030.10.00 -Instruments and apparatus for measuring or detecting ionising radiations 5 5
 9030.20.00 -Oscilloscopes and oscillographs 5 5
 -Other instruments and apparatus for measuring or checking voltage, current, resistance or power (excluding instruments for measuring or checking semiconductor wafers or devices):
 9030.31.00 --Multimeters without a recording device 5 5
 9030.32.00 --Multimeters with a recording device 5 5
 9030.33.00 --Other, without a recording device 5 5
 9030.39.00 --Other, with a recording device 5 5
 9030.40.00 -Instruments and apparatus specially designed for telecommunications (for example, cross-talk meters, gain measuring instruments, distortion factor meters, psophometers) Exempted Exempted
 -Other instruments and apparatus:

 Heading Subheading Description of Goods Import Duty Rate Import Duty Rate

 From SAARC Countries From Other Countries
 1 2 3 4 5
 9030 9030.82.0 --For measuring or checking semiconductor wafers or devices (including integrated circuits) 5 5
 9030.84.0 --Other, with a recording device 5 5
 9030.89.0 --Other 5 5
 9030.90.0 -Parts and accessories Exempted Exempted
 9031 Measuring or checking instruments, appliances and machines, not specified or included elsewhere in this Chapter; profile projectors. 9031.10.0 -Machines for balancing mechanical parts 5 5
 9031.20.0 -Test benches 5 5
 -Other optical instruments and appliances:
 9031.41.0 --For inspecting semiconductor wafers or devices (including integrated circuits) or for inspecting photomasks or reticles used in manufacturing semiconductor devices (including integrated circuits) Exempted Exempted

 Heading Subheading Description of Goods Import Duty Rate Import Duty Rate

 From SAARC Countries From Other Countries
 1 2 3 4 5
 9031.49.0 --Other 5 5
 9031.80.0 -Other instruments, appliances and machines 5 5
 9031.90.0 -Parts and accessories 5 5
 9032 Automatic regulating or controlling instruments and apparatus. 9032.10.0 -Thermostats 7.25 15
 9032.20.0 -Manostats 7.25 15
 -Other instruments and apparatus:
 9032.81.0 --Hydraulic or pneumatic 5 5
 9032.89.0 --Other 7.25 15
 9032.90.0 -Parts and accessories 5 5
 9033 9033.00.0 Parts and accessories for machines, appliances, instruments or apparatus of Chapter 90, not specified or included elsewhere in this Chapter. 5 5

CHAPTER 91

CLOCKS AND WATCHES AND PARTS THEREOF

Notes:

1.
Provisional Tax Collection Act, 1955

5 5

CHAPTER 91

CLOCKS AND WATCHES AND PARTS THEREOF

Notes:

1. This Chapter does not cover:

(a) Clock or watch glasses or weights (classified according to their constituent material);

(b) Watch chains (heading 71.13 or 71.17, as the case may be);

(c) Parts of general use defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39) or of precious metal or metal clad with precious metal (generally heading 71.12); however, clock or watch springs are to be classified as parts of clocks or watches (heading 91.14);

(d) Bearing balls (heading 73.26 or 84.82, as the case may be);

(e) Articles of heading 84.12 constructed to work without an escapement;

(f) Ball bearings (heading 84.82); or

(g) Articles of Chapter 84 (Chapter 84), not yet assembled together or with other components into a watch movement or into a sub-assembly, or not yet assembled into articles suitable for use wholly or principally as parts of such sub-assemblies. 2. Heading 91.01 covers only watches with cases wholly of precious metal or of metal clad with precious metal, or of the same materials combined with natural or cultured pearls or precious or semi-precious stones (natural, synthetic or reconstructed) of headings 71.01 to 71.04. Watches with cases of base metal inlaid with precious metal fall in heading 91.02. 3. For the purposes of this Chapter, the expression "watch movement" means devices regulated by a balance wheel and hairspring, quartz crystal or any other system capable of determining intervals of time, with a display or a mechanical display which may include a system. The thickness of such watch movements shall not exceed 12 mm and their width, length or diameter shall not exceed 50 mm. 4. Except as provided in Note 1, movements and other parts suitable for use both in clocks or watches and in other articles (for example, precision instruments) are to be classified in this Chapter.
Provisional Tax Collection Act, 1955

4. Except as provided in Note 1, movements and other parts suitable for use both in clocks or watches and in other articles (for example, precision instruments) are to be classified in this Chapter. Heading Subheading Description of Goods Import Duty Rate Import Duty Rate

 From SAARC Countries From Other Countries
 1 2 3 4 5
 91.01 Wrist-watches, pocket-watches and other watches, including stop-watches, with cases of precious metal or of metal clad with precious metal.
 -Wrist-watches, electrically operated, whether or not incorporating a stop-watch facility:
 9101.11.0 --With mechanical display only 7.25 15
 9101.19.0 --Other 7.25 15
 -Other wrist-watches, whether or not incorporating a stop-watch facility:
 9101.21.0 --With automatic winding 7.25 15
 9101.29.0 --Other 7.25 15
 -Other:

 Heading Subheading Description of Goods Import Duty Rate Import Duty Rate

 From SAARC Countries From Other Countries
 1 2 3 4 5
 91.01 9101.91.0 --Electrically operated 7.25 15
 9101.99.0 --Other 7.25 15
 91.02 Wrist-watches, pocket-watches and other watches, including stop-watches, other than those of heading 91.01.
 -Wrist-watches, electrically operated, whether or not incorporating a stop-watch facility:
 9102.11.0 --With mechanical display only 7.25 15
 9102.12.0 --With opto-electronic display only 7.25 15
 9102.19.0 --Other 7.25 15
 -Other wrist-watches, whether or not incorporating a stop-watch facility:
 9102.21.0 --With automatic winding 7.25 15
 9102.29.0 --Other 7.25 15
 -Other:
 9102.91.0 --Electrically operated 7.25 15
 9102.99.0 --Other 7.25 15
 91.03 Clocks with watch movements, excluding clocks of heading 91.04. 9103.10.0 -Electrically operated 6 10
 9103.90.0 -Other 6 10
 91.04 9104.00.0 Instrument panel clocks and clocks of a similar type for vehicles, aircraft, spacecraft or vessels. 6 10
 91.05 Other clocks.
 -Alarm clocks:
 9105.11.0 --Electrically operated 6 10
 9105.19.0 --Other 6 10
 -Wall clocks:
 9105.21.0 --Electrically operated 6 10
 9105.29.0 --Other 6 10
 -Other:
 9105.91.0 --Electrically operated 6 10
 9105.99.0 --Other 6 10
 91.06 Time of day recording apparatus and apparatus for measuring, recording or otherwise indicating intervals of time, with clock or watch movement or with synchronous motor (for example, time-registers, time-recorders). 9106.10.0 -Time-registers; time-recorders 6 10
 9106.90.0 -Other 6 10
 91.07 9107.00.0 Time switches with clock or watch movement or with synchronous motor. 6 10
 91.08 Watch movements, complete and assembled.
 -Electrically operated:
 9108.11.0 --With mechanical display only or with a device to which a mechanical display can be incorporated 6 10
 9108.12.0 --With opto-electronic display only 6 10
 9108.19.0 --Other 6 10
 9108.20.0 -With automatic winding 6 10
 9108.90.0 -Other 6 10
 91.09 Clock movements, complete and assembled.
Provisional Tax Collection Act, 1955

9109.10.0 -Electrically operated 6 10
 9109.90.0 -Other 6 10
 91.10 Complete movements, unassembled or partly assembled (movement sets); incomplete movements, assembled; rough movements.
 -Of watches:
 9110.11.0 --Complete movements, unassembled or partly assembled (movement sets) 6 10
 9110.12.0 --Incomplete movements, assembled 6 10
 9110.19.0 --Rough movements 6 10
 9110.90.0 -Other 6 10
 91.11 Watch cases and parts thereof. 9111.10.0 -Cases of precious metal or of metal clad with precious metal 6 10
 9111.20.0 -Cases of base metal, whether or not gold- or silver-plated 6 10
 9111.80.0 -Other cases 6 10
 9111.90.0 -Parts thereof 6 10
 91.12 Clock cases and cases of a similar type for other goods of this Chapter, and parts thereof. 9112.20.0 -Cases 6 10
 9112.90.0 -Parts thereof 6 10
 91.13 Watch straps, watch bands and watch bracelets, and parts thereof. 9113.10.0 -Of precious metal or of metal clad with precious metal 6 10

 Heading Subheading Description of Goods Import Duty Rate Import Duty Rate

 From SAARC Countries From Other Countries
 1 2 3 4 5
 91.14 9113.20.00 -Of base metal, whether or not gold- or silver-plated 6 10
 9113.90.00 -Other 6 10
 Clock or watch parts. 9114.30.00 -Dials 6 10
 9114.40.00 -Plates and bridges 6 10
 9114.90.00 -Other 6 10

CHAPTER 92

MUSICAL INSTRUMENTS; PARTS AND ACCESSORIES OF SUCH ARTICLES

Notes:

1. This Chapter does not cover:

(a) Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39);

(b) Microphones, amplifiers, loudspeakers, headphones, switches, stroboscopes or other accessory instruments, apparatus or equipment of Chapter 85 or 90, for use with but not incorporated in or housed in the same cabinet as the instruments of this Chapter;

(c) Toy instruments or apparatus (heading 95.03);

(d) Brushes for cleaning musical instruments (heading 96.03), or monopods, bipods, tripods and similar articles (heading 96.20); or

(e) Collectors' pieces or antiques (heading 97.05 or 97.06). 2. Bows and sticks and similar devices used in playing the musical instruments of heading 92.02 or 92.06, presented with such instruments in numbers corresponding thereto and clearly intended for use therewith, are to be classified with the relevant instrument. Cards, discs and rolls of heading 92.09 presented with an instrument are to be treated as separate articles and not as forming part of such instrument. Heading Subheading Description of Goods Import Duty Rate Import Duty Rate

 From SAARC Countries From Other Countries
 1 2 3 4 5
 92.01 Pianos, including automatic pianos; harpsichords and other keyboard stringed instruments. 9201.10.00 -Upright pianos 5 15
 9201.20.00 -Grand pianos 5 15
 9201.90.00 -Other 5 15
 92.02 Other string musical instruments (for example, guitars, violins, harps).
Provisional Tax Collection Act, 1955

9201.10.00 -Upright pianos 5 15
 9201.20.00 -Grand pianos 5 15
 9201.90.00 -Other 5 15
 92.02 Other string musical instruments (for example, guitars, violins, harps). 9202.10.00 -Played with a bow 5 15
 9202.90.00 -Other 5 15
 92.03
 92.04

 Heading Subheading Description of Goods Import Duty Rate Import Duty Rate

 From SAARC Countries From Other Countries
 1 2 3 4 5
 92.05 Wind musical instruments (for example, keyboard pipe organs, accordions, clarinets, trumpets, bagpipes), other than fairground organs and mechanical street organs. 9205.10.00 -Brass-wind instruments 5 15
 9205.90.00 -Other 5 15
 92.06 9206.00.00 Percussion musical instruments (for example, drums, xylophones, cymbals, castanets, maracas). 5 15
 92.07 Musical instruments, the sound of which is produced, or must be amplified, electrically (for example, organs, guitars, accordions). 9207.10.00 -Keyboard instruments, other than accordions 5 15
 9207.90.00 -Other 5 15

 Heading Subheading Description of Goods Import Duty Rate Import Duty Rate

 From SAARC Countries From Other Countries
 1 2 3 4 5
 92.08 Musical boxes, fairground organs, mechanical street organs, mechanical singing birds, musical saws and other musical instruments not falling within any other heading of this Chapter; decoy calls of all kinds; whistles, call horns and other mouth-blown sound signalling instruments. 9208.10.00 -Musical boxes 5 15
 9208.90.00 -Other 5 15
 92.09 Parts (for example, mechanisms for musical boxes) and accessories (for example, cards, discs and rolls for mechanical instruments) of musical instruments; metronomes, tuning forks and pitch pipes of all kinds. 9209.30.00 -Musical instrument strings 5 5
 -Other:
 9209.91.00 --Parts and accessories for pianos 5 5

 Heading Subheading Description of Goods Import Duty Rate Import Duty Rate

 From SAARC Countries From Other Countries
 1 2 3 4 5
 9209.92.00 --Parts and accessories for the musical instruments of heading 92.02 5 5
 9209.94.00 --Parts and accessories for the musical instruments of heading 92.07 5 5
 9209.99.00 --Other 5 5

SECTION XIX

ARMS AND AMMUNITION; PARTS AND ACCESSORIES THEREOF

CHAPTER 93

ARMS AND AMMUNITION; PARTS AND ACCESSORIES THEREOF

Notes:

1. This Chapter does not cover:

(a) Goods of Chapter 36 (for example, percussion caps, detonators, signalling flares);

(b) Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39);

(c) Armoured fighting vehicles (heading 87.10);

(d) Telescopic sights or other optical devices suitable for use with arms, unless mounted on a firearm or presented with the firearm for which they are designed (Chapter 90);

(e) Bows, arrows, fencing foils or toys (Chapter 95); or

(f) Collectors' pieces or antiques (heading 97.05 or 97.06). 2. In heading 93.06, the reference to "parts thereof" does not include radio or radar apparatus of heading 85.26.
Provisional Tax Collection Act, 1955

2. In heading 93.06, the reference to "parts thereof" does not include radio or radar apparatus of heading 85.26. Heading Subheading Description of Goods Import Duty Rate

 1 2 3 4

 Heading Subheading Description of Goods Import Duty Rate Import Duty Rate

 From SAARC Countries From Other Countries
 1 2 3 4 5
 93.01 Military weapons, other than revolvers, pistols and the arms of heading 93.07. 9301.10.00 -Artillery weapons (for example, guns, howitzers and mortars) 11.25 80
 9301.20.00 -Rocket launchers, flame throwers, grenade launchers, torpedo tubes and similar projectors 11.25 80
 9301.90.00 -Other 11.25 80
 93.02 9302.00.00 Revolvers and pistols, other than those of heading 93.03 or 93.04. 11.25 80
 93.03 Other firearms and similar devices which operate by the firing of an explosive charge (for example, sporting shotguns and rifles, muzzle-loading firearms, Very pistols and other devices designed to project only signal flares, pistols and revolvers for firing blank ammunition, captive-bolt humane killers, line-throwing guns). 9303.10.00 -Muzzle-loading firearms 11.25 80

 Heading Subheading Description of Goods Import Duty Rate Import Duty Rate

 From SAARC Countries From Other Countries
 1 2 3 4 5
 9303.20.00 -Other sporting, hunting or target-shooting shotguns, including combination shotgun-rifles 11.25 80
 9303.30.00 -Other sporting, hunting or target-shooting rifles 11.25 80
 9303.90.00 -Other 11.25 80
 93.04 9304.00.00 Other arms (for example, spring, air or gas guns and pistols, truncheons), other than those of heading 93.07. 11.25 80
 93.05 Parts and accessories of articles of headings 93.01 to 93.04. 9305.10.00 -Of revolvers or pistols 11.25 80
 9305.20.00 -Of shotguns or rifles of heading 93.03 11.25 80
 -Other:
 9305.91.00 --Of military weapons of heading 93.01 11.25 80
 9305.99.00 --Other 11.25 80
 93.06 Bombs, grenades, torpedoes, mines, missiles and similar munitions of war and parts thereof; cartridges and other ammunition and projectiles and parts thereof, including shot and cartridge wads. Heading Subheading Description of Goods Import Duty Rate Import Duty Rate

 From SAARC Countries From Other Countries
 1 2 3 4 5
 -Shotgun cartridges and parts thereof; air gun pellets
 9306.21.00 --Cartridges 11.25 80
 9306.29.00 --Other 11.25 80
 9306.30.00 -Other cartridges and parts thereof 11.25 80
 9306.90.00 -Other 11.25 80
 93.07 9307.00.00 Swords, cutlasses, bayonets, lances and similar arms and parts thereof and scabbards and sheaths therefor. 11.25 80

SECTION XX

MISCELLANEOUS MANUFACTURED ARTICLES

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.
Provisional Tax Collection Act, 1955

11.25 80

SECTION XX

MISCELLANEOUS MANUFACTURED ARTICLES

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 heading 70.09;

(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 heading 83.03;

(e) Furniture specially designed as parts of refrigerating or freezing equipment of heading 84.18; furniture specially designed for sewing machines (heading 84.52);

(f) Lamps or light sources and parts thereof of Chapter 85;

(g) Furniture specially designed as parts of apparatus of heading 85.18 (heading 85.18), of heading 85.19 or 85.21 (heading 85.22) or of headings 85.25 to 85.28 (heading 85.29);

(h) Articles of heading 87.14;

(i) Dentists' chairs incorporating dental appliances of heading 90.18 or dentists' spittoons (heading 90.18);

(j) Articles of Chapter 91 (for example, clocks and clock cases); or

(k) Toy furniture or toy luminaires and lighting fittings (heading 95.03), billiard tables or other furniture specially constructed for games (heading 95.04), furniture for conjuring tricks or decorations (other than lighting strings) such as Chinese lanterns (heading 95.05); or

(l) Monopods, bipods, tripods and similar articles (heading 96.20). 2. The articles (other than parts) referred to in headings 94.01 to 94.03 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 for hanging, fixing to the wall or stacking:

(a) Cupboards, bookcases, other shelved furniture (including single shelves presented with supports for fixing to the wall) and unit furniture;

(b) Seats and beds. 3. (a) Reference to parts of articles of headings 94.01 to 94.03 does 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) Articles of heading 94.04, if presented separately, are not to be classified as parts of articles of heading 94.01, 94.02 or 94.03. 4. For the purposes of heading 94.06, the expression "prefabricated buildings" means buildings which are prefabricated or presented as components, put together, to be assembled on site, being dwellings or shelters for work, offices, schools, shops, sheds, garages or similar buildings.
Provisional Tax Collection Act, 1955

4. For the purposes of heading 94.06, the expression "prefabricated buildings" means buildings which are prefabricated or presented as components, put together, to be assembled on site, being dwellings or shelters for work, offices, schools, shops, sheds, garages or similar buildings. Prefabricated buildings include modular "building units" made of steel, presented in the size and shape of standard shipping containers but pre-installed internally, essentially or wholly, and which are typically designed to be joined together to form permanent buildings. Heading Subheading Description of Goods Import Duty Rate Import Duty Rate

 From SAARC Countries From Other Countries
 1 2 3 4 5
 94.01 Seats (other than those of heading 94.02), whether or not convertible into beds, and parts thereof. 9401.10.00 -Seats of a kind used for aircraft 9.5 15
 9401.20.00 -Seats of a kind used for motor vehicles 9.5 30
 9401.31.00 -Swivel seats with variable height adjustment: --Of wood 9.5 30
 9401.39.00 --Other 9.5 30
 -Seats other than garden seats or camping equipment, convertible into beds:
 9401.41.00 --Of wood 9.5 30
 9401.49.00 --Other 9.5 30
 -Seats of cane, osier, bamboo or similar materials:
 9401.52.00 --Of bamboo 9.5 30
 9401.53.00 --Of rattan 9.5 30
 9401.59.00 --Other 9.5 30
 -Seats with wooden frames:
 9401.61.00 --Upholstered 9.5 30
 9401.69.00 --Other 9.5 30
 -Other seats with metal frames:
 9401.71.00 --Upholstered 9.5 30
 9401.79.00 --Other 9.5 30
 -Other seats:
 9401.80.10 Commode chairs for use by persons with disabilities Exempted Exempted
 9401.80.90 Other 9.5 30
 -Parts:
 9401.91.00 --Of wood 9.5 30
 9401.99.00 --Other 9.5 30
 94.02 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.
 -Dentists', barbers' or similar chairs and parts thereof:
 9402.10.10 Dental chairs 5 5

 Heading Subheading Description of Goods Import Duty Rate Import Duty Rate

 From SAARC Countries From Other Countries
 1 2 3 4 5
 94.02 9402.10.20 Barbers' or similar chairs 5 5
 9402.10.90 Parts thereof 5 5
 -Other:
 9402.90.10 ICU beds 5 5
 9402.90.20 Other beds for hospital use 5 5
 9402.90.90 Other, including parts 5 5
 94.03 Other furniture and parts thereof.
Provisional Tax Collection Act, 1955

9403.10.00 -Metal furniture of a kind used in offices 11.25 30
 -Other metal furniture:
 9403.20.10 Walkers for use by persons with disabilities Exempted Exempted
 9403.20.90 Other 11.25 30
 9403.30.00 -Wooden furniture of a kind used in offices 11.25 30
 9403.40.00 -Wooden furniture of a kind used in the kitchen 11.25 30
 9403.50.00 -Wooden furniture of a kind used in the bedroom 11.25 30

 Heading Subheading Description of Goods Import Duty Rate Import Duty Rate

 From SAARC Countries From Other Countries
 1 2 3 4 5
 9403.60.00 -Other wooden furniture 11.25 30
 -Furniture of plastics:
 9403.70.10 Walkers for use by persons with disabilities Exempted Exempted
 9403.70.20 Baby walkers 11.25 30
 9403.70.90 Other 11.25 30
 -Furniture of other materials, including cane, osier, bamboo or similar materials:
 9403.82.00 --Of bamboo 11.25 30
 9403.83.00 --Of rattan 11.25 30
 9403.89.00 --Other 11.25 30
 -Parts:
 9403.91.

(ब) Tableware, kitchenware, toilet articles, carpets and other floor coverings of textile materials, apparel, bed linen, table linen, toilet linen, kitchen linen and similar articles of a kind used for useful purposes (classified according to their constituent material). 2. Articles containing natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed), precious metal or metal clad with precious metal as a minor constituent are covered by this Section. 3. Subject to Note 1 above, parts and accessories suitable for use solely or principally with articles of this Section shall be classified with those articles. 4. Subject to Note 1 above, articles combined with one or more articles, not solely as a set under Rule 3(b) of the General Rules for Interpretation, and which would be classified under other headings if presented separately, if they are put up together for retail sale and the combination has the essential character of a toy, then, among other things, heading 95.03 applies to such articles. 5. Articles which, by reason of their design, shape or constituent material, are identifiable as intended exclusively for animals, for example, "pet toys", are not classified in heading 95.03 (they are classified in their own appropriate headings). 6. For the purposes of heading 95.08:

(a) The expression "amusement park rides" means a means or combination of means or devices for carrying, conveying or directing a person or persons along or through a fixed or determined route or within a designated area, including a waterway, primarily for the purpose of amusement or entertainment. Such rides may be combined within an amusement park, theme park, water park or fairground.
Provisional Tax Collection Act, 1955

Such rides may be combined within an amusement park, theme park, water park or fairground. These amusement park rides do not normally cover equipment of the kind installed in residential homes or playgrounds;

(b) The expression "water park amusements" means a means or combination of means or devices having the characteristic of a designated water area without a purpose-built route. Water park amusements cover only equipment specially designed for water parks; and

(c) The expression "fairground amusements" means games of chance, strength or skill, which usually have an operator or attendant for operation and these games may be installed in permanent buildings or independent concession stalls. Fairground amusements do not include equipment of heading 95.04. Equipment not specifically classified elsewhere in this Schedule are not covered by this heading. Subheading Notes:

1. Subheading 9504.50 covers:

(a) Video game consoles that reproduce images on a television receiver, monitor or other external screen or surface; or

(b) Video game devices, whether portable or not, with a built-in video screen. This subheading does not cover video game consoles or devices operated by coin, banknote, bank card, token or any other means of payment (subheading 9504.30). Heading Subheading Description of Goods Import Duty Rate Import Duty Rate

 From SAARC Countries From Other Countries
 1 2 3 4 5
 95.01
 95.02

 Heading Subheading Description of Goods Import Duty Rate Import Duty Rate

 From SAARC Countries From Other Countries
 1 2 3 4 5
 95.03 9503.00.00 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. 5 10
 95.04 Video game consoles and devices, tables for special games, including table and parlour games, pin-tables, billiards, casino games and automatic bowling equipment, operated by coin, banknote, bank card, token or any other means of payment. 9504.20.00 --Articles and accessories for billiards of all kinds 5 10
 9504.30.00 --Other games, operated by coin, banknote, bank card, token or any other means of payment, other than automatic bowling alley equipment 5 10
 9504.40.00 --Playing cards 7.25 30
 9504.50.00 --Video game consoles and devices, other than those of subheading 9504.30 5 10
 9504.90.00 --Other 5 10

 Heading Subheading Description of Goods Import Duty Rate Import Duty Rate

 From SAARC Countries From Other Countries
 1 2 3 4 5
 95.05 Festive or other entertainment articles, including novelty jokes.
Provisional Tax Collection Act, 1955

9505.10.1 --Christmas festival articles: Of felt 5 20
 9505.10.9 Other 5 20
 9505.90.0 -Other 5 10
 95.06 Articles and equipment for general physical exercise, gymnastics, athletics, other sports (including table-tennis) or outdoor games, not specified or included elsewhere in this Section; swimming pools and paddling pools.
 -Snow-skis and other snow-ski equipment:
 9506.11.0 --Skis 5 10
 9506.12.0 --Ski bindings 5 10
 9506.19.0 --Other 5 10
 -Water-skis, surf-boards, sailboards and other water-sport equipment:

 Heading Subheading Description of Goods Import Duty Rate Import Duty Rate

 From SAARC Countries From Other Countries
 1 2 3 4 5
 9506.21.0 --Sailboards 5 10
 9506.29.0 --Other 5 10
 -Golf clubs and other golf equipment:
 9506.31.0 --Clubs, complete 5 10
 9506.32.0 --Balls 5 10
 9506.39.0 --Other 5 10
 9506.40.0 -Table-tennis articles and equipment 5 10
 -Tennis, badminton or similar rackets, whether or not strung:
 9506.51.0 --Lawn-tennis rackets, whether or not strung 5 10
 9506.59.0 --Other 5 10
 -Balls, other than golf balls and table-tennis balls:
 9506.61.0 --Lawn-tennis balls 5 10

 Heading Subheading Description of Goods Import Duty Rate Import Duty Rate

 From SAARC Countries From Other Countries
 1 2 3 4 5
 9506.62.0 --Inflatable 5 10
 9506.69.0 --Other 5 10
 9506.70.0 -Ice skates and roller skates, including skating boots with skates attached 5 10
 -Other:
 9506.91.0 --Articles and equipment for general physical exercise, gymnastics or athletics 5 10
 9506.99.0 --Other 5 10
 95.07 Fishing rods, fish-hooks and other line fishing tackle; fish landing nets, butterfly nets and similar nets; decoy "birds" (other than those of heading 92.08 or 97.05) and similar hunting requisites. 9507.10.0 -Fishing rods 5 5
 9507.20.0 -Fish-hooks, whether or not snelled 5 5
 9507.30.0 -Fishing reels 5 5

 Heading Subheading Description of Goods Import Duty Rate Import Duty Rate

 From SAARC Countries From Other Countries
 1 2 3 4 5
 9507.90.00 -Other 5 5
 95.08 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 10
 -Amusement park rides and water park amusements:
 9508.21.00 --Roller coasters 5 10
 9508.22.00 --Carousels, swings and roundabouts 5 10
 9508.23.00 --Dodgem cars 5 10
 9508.24.00 --Motion simulators and moving theatres 5 10
 9508.25.00 --Water rides 5 10
 9508.26.00 --Water park amusements 5 10

 Heading Subheading Description of Goods Import Duty Rate Import Duty Rate

 From SAARC Countries From Other Countries
 1 2 3 4 5
 9508.29.00 --Other 5 10
 9508.30.00 -Fairground amusements 5 10
 9508.40.00 -Travelling theatres 5 10

Section 96

Miscellaneous Manufactured Articles

Notes:

1.
Provisional Tax Collection Act, 1955

This Section does not cover:

(a) Pencils for cosmetic or toilet use (Section 33);

(b) Articles of Section 66 (for example, parts of umbrellas or walking-sticks);

(c) Imitation jewellery (heading 71.17);

(d) Parts of general use defined in Note 2 to Section 15, of base metal (Section 15), or similar goods of plastics (Section 39);

(e) Cutlery or other articles of Section 82 with handles or other parts of carved or moulded materials; but handles or other parts of such articles presented separately are classified in heading 96.01 or 96.02;

(f) Articles of Section 90 (for example, spectacle frames (heading 90.03), mathematical drawing pens (heading 90.17), brushes of a kind used in dentistry, medicine, surgery or veterinary science (heading 90.18));

(g) Articles of Section 91 (for example, watch cases);

(h) Musical instruments or parts or accessories thereof (Section 92);

(i) Articles of Section 93 (arms and ammunition and parts thereof);

(j) Articles of Section 94 (for example, furniture, luminaires and lighting fittings);

(k) Articles of Section 95 (toys, games, sports requisites); or

(l) Works of art, collectors' pieces or antiques (Section 97). 2. In heading 96.02, "vegetable or mineral carving material" means the following:

(a) Hard seeds, pips, husks 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, "prepared knots and tufts for broom or brush making" applies only to unmounted knots and tufts of animal hair, vegetable fibre or other materials, which are ready for incorporation into brooms or brushes without division, or which require only minor processes such as trimming to shape at the tip for such incorporation. 4. Articles of this Section, other than those of headings 96.01 to 96.06 or 96.15, are classified in this Section whether or not they are made wholly or partly of precious metal or metal clad with precious metal, natural or cultured pearls, or precious or semi-precious stones (natural, synthetic or reconstructed). However, articles containing natural or cultured pearls, or precious or semi-precious stones (natural, synthetic or reconstructed), precious metal or metal clad with precious metal as a minor constituent are classified in headings 96.01 to 96.06 and 96.15. Heading Subheading Description of Goods Import Duty Rate Import Duty Rate

 From SAARC Countries From Other Countries
 1 2 3 4 5
 96.01 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).
Provisional Tax Collection Act, 1955

Heading Subheading Description of Goods Import Duty Rate Import Duty Rate

 From SAARC Countries From Other Countries
 1 2 3 4 5
 96.01 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 9.5 20
 9601.90.00 -Other 9.5 20
 96.02 9602.00.00 Worked vegetable or mineral carving material and articles of those materials; moulded or carved articles of wax, stearin, natural gums or natural resins or of modelling pastes; worked unhardened gelatin (other than gelatin of heading 35.03) and articles of unhardened gelatin. 9.5 20

 Heading Subheading Description of Goods Import Duty Rate Import Duty Rate

 From SAARC Countries From Other Countries
 1 2 3 4 5
 96.03 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 7.25 15
 -Tooth brushes, shaving brushes, hair brushes, nail brushes, eyelash brushes and other toilet brushes for personal use, including such brushes constituting parts of appliances:
 9603.21.00 --Tooth brushes, including dental-plate brushes 15 15
 9603.29.00 --Other 7.25 15
 9603.30.00 -Artists' brushes, writing brushes and similar brushes for cosmetic application 7.25 15

 Heading Subheading Description of Goods Import Duty Rate Import Duty Rate

 From SAARC Countries From Other Countries
 1 2 3 4 5
 9603.40.00 -Paint, distemper, varnish or similar brushes (other than brushes of subheading 9603.30); paint pads and rollers 7.25 15
 9603.50.00 -Other brushes constituting parts of machines, appliances or vehicles 7.25 15
 9603.90.00 -Other 7.25 15
 96.04 9604.00.00 Hand sieves and hand riddles. 5 5
 96.05 9605.00.00 Travel sets for personal toilet, sewing or shoe or clothes cleaning. 9.5 15
 96.06 Buttons, press-fasteners, snap-fasteners and press-studs, button moulds and other parts of these articles; button blanks.
Provisional Tax Collection Act, 1955

5 5
 96.05 9605.00.00 Travel sets for personal toilet, sewing or shoe or clothes cleaning. 9.5 15
 96.06 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 thereof 7.25 15
 -Buttons:
 9606.21.00 --Of plastics, not covered with textile material 7.25 15
 9606.22.00 --Of base metal, not covered with textile material 7.25 15
 9606.29.00 --Other 7.25 15

 Heading Subheading Description of Goods Import Duty Rate Import Duty Rate

 From SAARC Countries From Other Countries
 1 2 3 4 5
 9606.30.00 -Button moulds and other parts of buttons; button blanks 7.25 15
 96.07 Slide fasteners and parts thereof
 -Slide fasteners:
 9607.11.00 --Fitted with chain-scoops of base metal 9.5 15
 9607.19.00 --Other 9.5 15
 9607.20.00 -Parts 5 5
 96.08 Ball point pens; felt tipped and other porous-tipped pens and markers; fountain pens, stylograph pens and other pens; duplicating styles; propelling or sliding pencils; pen-holders, pencil-holders and similar holders; parts (including caps and clips) of the foregoing articles, other than those of heading 96.09. 9608.10.00 -Ball point pens 15 15

 Heading Subheading Description of Goods Import Duty Rate Import Duty Rate

 From SAARC Countries From Other Countries
 1 2 3 4 5
 -Felt tipped and other porous-tipped pens and markers:
 9608.20.1 Felt tipped and other porous-tipped 5 5
 9608.20.9 Other, including markers 5 5
 9608.30.00 -Fountain pens, stylograph pens and other pens 5 5
 9608.40.00 -Propelling or sliding pencils 5 5
 9608.50.00 -Sets of articles from two or more of the foregoing subheadings 5 5
 9608.60.00 -Refills for ball point pens, comprising the ball point and the ink-reservoir 5 5
 -Other:
 9608.91.00 --Pen nibs and nib points 5 5
 9608.99.00 --Other 5 5

 Heading Subheading Description of Goods Import Duty Rate Import Duty Rate

 From SAARC Countries From Other Countries
 1 2 3 4 5
 96.09 Pencils (other than pencils of heading 96.08), crayons, pencil leads, pastels, drawing charcoals, writing or drawing chalks and tailors' chalks. 9609.10.00 -Pencils and crayons, with leads encased in a rigid sheath 5 5
 9609.20.00 -Pencil leads, black or coloured 5 5
 9609.90.00 -Other 5 5
 96.10 9610.00.00 Slates and boards, with writing or drawing surfaces, whether or not framed. 5 5
 96.11 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. 5 5

 Heading Subheading Description of Goods Import Duty Rate Import Duty Rate

 From SAARC Countries From Other Countries
 1 2 3 4 5
 96.12 Typewriter or similar ribbons, whether or not on spools or in cartridges; ink-pads, whether or not inked, with or without boxes.
Provisional Tax Collection Act, 1955

5 5

 Heading Subheading Description of Goods Import Duty Rate Import Duty Rate

 From SAARC Countries From Other Countries
 1 2 3 4 5
 96.12 Typewriter or similar ribbons, whether or not on spools or in cartridges; ink-pads, whether or not inked, with or without boxes. 9612.10.00 -Ribbons 5 5
 9612.20.00 -Ink-pads 5 5
 96.13 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 7.25 30
 9613.20.00 -Pocket lighters, gas-fuelled, refillable 7.25 30
 9613.80.00 -Other lighters 7.25 30
 9613.90.00 -Parts 7.25 10
 96.14 9614.00.00 Smoking pipes (including pipe bowls) and cigar or cigarette holders, and parts thereof. 9.5 30

 Heading Subheading Description of Goods Import Duty Rate Import Duty Rate

 From SAARC Countries From Other Countries
 1 2 3 4 5
 96.15 Combs, hair-slides and the like; hairpins, curling pins, curling grips, hair-curlers and the like, other than those of heading 85.16, and parts thereof.
 -Combs, hair-slides and the like:
 9615.11.00 --Of hard rubber or plastics 7.25 20
 9615.19.00 --Other 7.25 20
 9615.90.00 -Other 7.25 20
 96.16 Scent sprays and similar toilet sprays, and mounts and heads therefor; powder-puffs and pads for the application of cosmetic or toilet preparations. 9616.10.00 -Scent sprays and similar toilet sprays, and mounts and heads therefor 9.5 15
 9616.20.00 -Powder-puffs and pads for the application of cosmetic or toilet preparations 9.5 15

 Heading Subheading Description of Goods Import Duty Rate Import Duty Rate

 From SAARC Countries From Other Countries
 1 2 3 4 5
 96.17 Vacuum flasks and other vacuum vessels, complete; parts thereof other than glass inners. 9617.00.10 Vacuum flasks, complete 7.25 15
 9617.00.20 Other vacuum vessels, complete 7.25 15
 9617.00.90 Parts thereof, other than glass inners 7.25 15
 96.18 9618.00.00 Tailors' dummies and other lay figures; automata and other animated displays used for shop window dressing. 7.25 15
 96.19 Sanitary towels (pads) and tampons, napkins (diapers), napkin liners and similar articles, of any material. 9619.00.10 Sanitary towels (pads) 5 5
 9619.00.20 Napkins (diapers) 15 15
 9619.00.30 Napkin liners 15 15

 Heading Subheading Description of Goods Import Duty Rate Import Duty Rate

 From SAARC Countries From Other Countries
 1 2 3 4 5
 9619.00.40 Tampons and menstrual cups 5 5
 9619.00.90 Other 15 15
 96.20 Monopods, bipods, tripods and similar articles. 9620.00.10 Selfie sticks suitable for smart phones 15 15
 9620.00.90 Other 15 15

Chapter 21
Works of art, collectors' pieces and antiques

Section 97
Works of art, collectors' pieces and antiques

Notes:

1.
Provisional Tax Collection Act, 1955

9620.00.10 Selfie sticks suitable for smart phones 15 15
 9620.00.90 Other 15 15

Chapter 21
Works of art, collectors' pieces and antiques

Section 97
Works of art, collectors' pieces and antiques

Notes:

1. This Section does not cover:

(a) Unused postage or revenue stamps, postal stationery (stamped paper) or the like of heading 49.07;

(b) Printed canvases, stage scenery, studio back-cloths or the like (heading 59.07), other than those which may be classified in heading 97.06; or

(c) Natural or cultured pearls, or precious or semi-precious stones (headings 71.01 to 71.03). 2. Heading 97.01 does not apply to mosaics, reproductions, casts or works of traditional craftsmanship, even if designed or created by an artist, which are mass-produced commercially. 3. For the purposes of heading 97.02, "original engravings, prints and lithographs" means impressions produced directly from one or more plates wholly executed by hand by the artist, irrespective of the process or material employed by the artist, but not including any mechanical or photomechanical processes. 4. Heading 97.03 does not apply to reproductions, casts or works of traditional craftsmanship, even if designed or created by an artist, which are mass-produced commercially. 5. (a) Subject to Notes 1 to 4 above, articles of this Section are to be classified in this Section and not in any other Section of this Schedule.

(b) Heading 97.06 does not apply to articles of the preceding headings of this Section. 6. Frames around paintings, drawings, pastels, collages or similar decorative plaques, engravings, prints or lithographs are to be classified with those articles, provided they are of a kind and of a value normal to those articles. Frames of a kind or value not normal to the articles mentioned in this Note are to be classified separately. Heading Subheading Description of Goods Import Duty Rate Import Duty Rate

 From SAARC Countries From Other Countries
 1 2 3 4 5
 97.01 Paintings, drawings and pastels, executed entirely by hand, other than drawings of heading 49.06 and other than hand-painted or hand-decorated manufactured articles; collages, mosaics and similar decorative plaques.
 -Over 100 years old:
 9701.100 --Paintings, drawings and pastels 10 10
 9701.220 --Mosaics 10 10
 9701.290 --Other 10 10
 -Other:
 9701.9100 --Paintings, drawings and pastels 10 10
 9701.9200 --Mosaics 10 10
 9701.9900 --Other 10 10
 97.02 Original engravings, prints and lithographs. 9702.1000 -Over 100 years old 10 10
 9702.9000 -Other 10 10
 97.03 Original sculptures and statuary, in any material. 9703.1000 -Over 100 years old 10 10
 9703.9000 -Other 10 10
 97.04 9704.00 Postage or revenue stamps, stamp-postmarks, first-day covers, postal stationery (stamped paper) and the like, used or unused, other than those of heading 49.07.