শুল্ক তফসিল রুলিংস D-মেমোরেন্ডা বাণিজ্য প্রতিকার PGA প্রয়োজনীয়তা নিষেধাজ্ঞা ব্যবস্থাসমূহ

Heading 9613

Cigarette lighters and other lighters, whether or not mechanical or electrical, and parts thereof other than flints and wicks.

4 subheadings

উপশিরোনামসমূহ

সংশ্লিষ্ট অগ্রিম রুলিং

ব্যাখ্যামূলক নোট

13 which reads, "Cigarette lighters and other lighters, whether or not mechanical or electrical, and parts thereof other than flints and wicks". Consideration is given to the Explanatory Notes of Heading 96.13 which reads in pertinent part, "The lighters classified in this heading may be of the pocket or table types, or may be designed for fixing on the wall, fitting to gas stoves, etc." In...

Source: advance_ruling (C-2015-002489)

Cigarette lighters and other lighters, whether or not mechanical or electrical, and parts thereof other than flints and wicks This heading includes lighters incorporating an electronic mini-calculator and/or an electronic timepiece.

Source: eu_cn_en (EUR-Lex 02019XC0329(02)-20250113)

Chapter 96 Notes (4)
1. 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, ...
2. 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. 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. 4. Articles of this Chapter, other than 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...

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