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SCHEDULES

[F1SCHEDULE 3AU.K.Luxury goods

PART 2U.K.

Luxury itemsU.K.

2.  Horses, meaning any thing which falls within the commodity codes set out in the following table, provided that the sales price exceeds £250 per animal—

Commodity codeDescription
0101 21 00Pure-bred breeding animals
0101 29 90Other

3.  Caviar and caviar substitutes, meaning any thing which falls within the commodity codes set out in the following table, provided that the sales price exceeds £250 per 1.5kg, or equivalent per item—

Commodity codeDescription
1604 31 00Caviar
1604 32 00Caviar substitutes

4.  Truffles and preparations thereof falling within the commodity codes set out in the following table, provided that the sales price exceeds £250 per 1.5kg, or equivalent per item—

Commodity codeDescription
0709 56 00Truffles
0710 80 69Other
0711 59 00Other
0712 39 00Other
2001 90 97Other
2003 90 10Truffles
2103 90 90Other
2104 10 00Soups and broths and preparations therefor
2104 20 00Homogenised composite food preparations
2106 00 00Food preparations not elsewhere specified or included

5.  Wines (including sparkling wines), beers, spirits and spirituous beverages, meaning any thing which falls within the commodity codes set out in the following table, provided that the sales price per item exceeds £250—

Commodity codeDescription
2203 00 00Beer made from malt
2204 10 11Champagne
2204 10 91Asti spumante
2204 10 93Other
2204 10 94With a protected geographical indication (PGI)
2204 10 96Other varietal wines
2204 10 98Other
2204 21 00In containers holding 2 litres or less
2204 29 00Other
2205 00 00Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances
2206 00 00Other fermented beverages (for example, cider, perry, mead, saké); mixtures of fermented beverages and mixtures of fermented beverages with non-alcoholic beverages, not elsewhere specified or included
2207 10 00Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol or higher
2208 00 00Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol; spirits, liqueurs and other spirituous beverages

6.  Cigars or cigarillos falling within the commodity codes set out in the table below, provided that the sales price per item exceeds £10—

Commodity codeDescription
2402 10 00Cigars, cheroots and cigarillos, containing tobacco
2402 90 00Other

7.  Perfumes, toilet waters and cosmetics, including beauty and make-up products, meaning any thing which falls within the following commodity codes, provided that the sales price exceeds the price corresponding to that code set out in the third column of the table—

Commodity codeDescriptionSales price
3303Perfumes and toilet waters£250 per 6.25 litres
3304 00 00Beauty or make-up preparations and preparations for the care of the skin (other than medicaments), including sunscreen or suntan preparations; manicure or pedicure preparations£250 per item or 6.25 litres if liquid
3305 00 00Preparations for use on the hair£250 per item or 6.25 litres if liquid
3307 00 00Pre-shave, shaving or aftershave preparations, personal deodorants, bath preparations, depilatories and other perfumery, cosmetic or toilet preparations, not elsewhere specified or included; prepared room deodorisers, whether or not perfumed or having disinfectant properties£250 per item or 6.25 litres if liquid
6704 00 00Wigs, false beards, eyebrows and eyelashes, switches and the like, of human or animal hair or of textile materials; articles of human hair not elsewhere specified or included£250 per item

8.  Leather, saddlery, travel goods, handbags or similar articles, meaning any thing which falls within the commodity codes set out in the following table, provided that the sales price per item exceeds £250—

Commodity codeDescription
4201 00 00Saddlery and harness for any animal (including traces, leads, knee pads, muzzles, saddle-cloths, saddlebags, dog coats and the like), of any material
4202 00 00Trunks, suitcases, vanity cases, executive-cases, briefcases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; travelling-bags, insulated food or beverages bags, toilet bags, rucksacks, handbags, shopping-bags, wallets, purses, map-cases, cigarette-cases, tobacco-pouches, tool bags, sports bags, bottle-cases, jewellery boxes, powder boxes, cutlery cases and similar containers, of leather or of composition leather, of sheeting of plastics, of textile materials, of vulcanised fibre or of paperboard, or wholly or mainly covered with such materials or with paper
4205 00 90Other
9605 00 00Travel sets for personal toilet, sewing or shoe or clothes cleaning

9.  Garments, clothing, accessories or shoes, meaning any thing which falls within the following commodity codes or chapters, provided that the sales price per item exceeds £250 —

Commodity codeDescription
4203 00 00Articles of apparel and clothing accessories, of leather or of composition leather
4303 00 00Articles of apparel, clothing accessories and other articles of furskin
6101 00 00Men’s or boys’ overcoats, car coats, capes, cloaks, anoraks (including ski jackets), windcheaters, wind-jackets and similar articles, knitted or crocheted, other than those of heading 6103
6102 00 00Women’s or girls’ overcoats, car coats, capes, cloaks, anoraks (including ski jackets), windcheaters, wind-jackets and similar articles, knitted or crocheted, other than those of heading 6104
6103 00 00Men’s or boys suits, ensembles, jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted
6104 00 00Women’s or girls’ suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted
6105 00 00Men’s or boys’ shirts, knitted or crocheted
6106 00 00Women’s or girls’ blouses, shirts and shirt-blouses, knitted or crocheted
6107 00 00Men’s or boys’ underpants, briefs, nightshirts, pyjamas, bathrobes, dressing gowns and similar articles, knitted or crocheted
6108 00 00Women’s or girls’ slips, petticoats, briefs, panties, nightdresses, pyjamas, négligés, bathrobes, dressing gowns and similar articles, knitted or crocheted
6109 00 00T-shirts, singlets and other vests, knitted or crocheted
6110 00 00Jerseys, pullovers, cardigans, waistcoats and similar articles, knitted or crocheted
6111 00 00Babies’ garments and clothing accessories, knitted or crocheted
6112 11 00Of cotton
6112 12 00Of synthetic fibres
6112 19 00Of other textile materials
6112 20 00Ski suits
6112 31 00Of synthetic fibres
6112 39 00Of other textile materials
6112 41 00Of synthetic fibres
6112 49 00Of other textile materials
6113 00 10Of knitted or crocheted fabrics of heading 5906
6113 00 90Other
6114 00 00Other garments, knitted or crocheted
6115 00 00Pantyhose, tights, stockings, socks and other hosiery, including graduated compression hosiery (for example, stockings for varicose veins) and footwear without applied soles, knitted or crocheted
6116 00 00Gloves, mittens and mitts, knitted or crocheted
6117 00 00Other made-up clothing accessories, knitted or crocheted; knitted or crocheted parts of garments or of clothing accessories
6201 00 00Men’s or boys’ overcoats, car coats, capes, cloaks, anoraks (including ski jackets), windcheaters, wind-jackets and similar articles, other than those of heading 6203
6202 00 00Women’s or girls overcoats, car coats, capes, cloaks, anoraks (including ski jackets), windcheaters, wind-jackets and similar articles, other than those of heading 6204
6203 00 00Men’s or boys’ suits, ensembles, jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear)
6204 00 00Women’s or girls’ suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear)
6205 00 00Men’s or boys’ shirts
6206 00 00Women’s or girls’ blouses, shirts and shirt-blouses
6207 00 00Men’s or boys singlets and other vests, underpants, briefs, nightshirts, pyjamas, bathrobes, dressing gowns and similar articles
6208 00 00Women’s or girls’ singlets and other vests, slips, petticoats, briefs, panties, nightdresses, pyjamas, négligés, bathrobes, dressing gowns and similar articles
6209 00 00Babies’ garments and clothing accessories
6210 10 00Of fabrics of heading 5602 or 5603
6210 20 00Other garments, of the type described in subheadings 6201 11 to 6201 19
6210 30 00Other garments, of the type described in subheadings 6202 11 to 6202 19
6210 40 00Other men’s or boys’ garments
6210 50 00Other women’s or girls’ garments
6211 11 00Men’s or boys’
6211 12 00Women’s or girls’
6211 20 00Ski suits
6211 32 00Of cotton
6211 33 00Of man-made fibres
6211 39 00Of other textile materials
6211 42 00Of cotton
6211 43 00Of man-made fibres
6211 49 00Of other textile materials
6212 00 00Brassières, girdles, corsets, braces, suspenders, garters and similar articles and parts thereof, whether or not knitted or crocheted
6213 00 00Handkerchiefs
6214 00 00Shawls, scarves, mufflers, mantillas, veils and the like
6215 00 00Ties, bow ties and cravats
6216 00 00Gloves, mittens and mitts
6217 00 00Other made-up clothing accessories; parts of garments or of clothing accessories, other than those of heading 6212
6401 00 00Waterproof footwear with outer soles and uppers of rubber or of plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes
6402 20 00Footwear with upper straps or thongs assembled to the sole by means of plugs
6402 91 00Covering the ankle
6402 99 00Other
6403 19 00Other
6403 20 00Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe
6403 40 00Other footwear, incorporating a protective metal toecap
6403 51 00Covering the ankle
6403 59 00Other
6403 91 00Covering the ankle
6403 99 00Other
6404 19 10Slippers and other indoor footwear
6404 20 00Footwear with outer soles of leather or composition leather
6405 00 00Other footwear
6504 00 00Hats and other headgear, plaited or made by assembling strips of any material, whether or not lined or trimmed
6505 00 10Of fur felt or of felt of wool and fur, made from the hat bodies, hoods or plateaux of heading 6501 00 00
6505 00 30Peaked caps
6505 00 90Other
6506 99 00Of other materials
6601 91 00Having a telescopic shaft
6601 99 00Other
6602 00 00Walking sticks, seat-sticks, whips, riding-crops and the like
9619 00 81Napkins and napkin liners for babies

10.  Carpets, rugs and tapestries, hand-made or not, meaning any thing which falls within the commodity codes set out in the following table, provided that the sales price per item exceeds £250—

Commodity codeDescription
5701 00 00Carpets and other textile floor coverings, knotted, whether or not made up
5702 10 00‘Kelem’, ‘Schumacks’, ‘Karamanie’ and similar hand-woven rugs
5702 20 00Floor coverings of coconut fibres (coir)
5702 31 80Other
5702 32 00Of man-made textile materials
5702 39 00Of other textile materials
5702 41 90Other
5702 42 00Of man-made textile materials
5702 50 00Other, not of pile construction, not made up
5702 91 00Of wool or fine animal hair
5702 92 00Of man-made textile materials
5702 99 00Of other textile materials
5703 00 00Carpets and other textile floor coverings, tufted, whether or not made up
5704 00 00Carpets and other textile floor coverings, of felt, not tufted or flocked, whether or not made up
5705 00 00Other carpets and other textile floor coverings, whether or not made up
5805 00 00Hand-woven tapestries of the type Gobelins, Flanders, Aubusson, Beauvais and the like, and needle-worked tapestries (for example, petit point, cross stitch), whether or not made up

11.  Pearls, precious and semi-precious stones, articles of pearls, jewellery, gold- or silversmith articles falling within the commodity codes set out in the following table—

Commodity codeDescription
7101 00 00Pearls, natural or cultured, whether or not worked or graded but not strung, mounted or set; pearls, natural or cultured, temporarily strung for convenience of transport
7102 00 00Diamonds, whether or not worked, but not mounted or set, excluding for industrial use
7103 00 00Precious stones (other than diamonds) and semi-precious stones, whether or not worked or graded but not strung, mounted or set; ungraded precious stones (other than diamonds) and semi-precious stones, temporarily strung for convenience of transport
7104 91 00Diamonds, excluding for industrial use
7105 00 00Dust and powder of natural or synthetic precious or semi-precious stones
7106 00 00Silver (including silver plated with gold or platinum), unwrought or in semi-manufactured forms, or in powder form
7107 00 00Base metals clad with silver, not further worked than semi-manufactured
7108 00 00Gold (including gold plated with platinum), unwrought or in semi-manufactured forms, or in powder form
7109 00 00Base metals or silver, clad with gold, not further worked than semi-manufactured
7110 11 00Unwrought or in powder form
7110 19 00Other
7110 21 00Unwrought or in powder form
7110 29 00Other
7110 31 00Unwrought or in powder form
7110 39 00Other
7110 41 00Unwrought or in powder form
7110 49 00Other
7111 00 00Base metals, silver or gold, clad with platinum, not further worked than semi-manufactured
7113 00 00Articles of jewellery and parts thereof, of precious metal or of metal clad with precious metal
7114 00 00Articles of goldsmiths’ or silversmiths’ wares and parts thereof, of precious metal or of metal clad with precious metal
7115 00 00Other articles of precious metal or of metal clad with precious metal
7116 00 00Articles of natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed)

12.  Coins and banknotes, meaning any thing which falls within the commodity codes set out in the following table, provided that such items are not legal tender, —

Commodity codeDescription
4907 00 30Banknotes
7118 10 00Coin (other than gold coin), not being legal tender
7118 90 00Other

13.  Any item of cutlery, bladed or edged instruments and tools falling within the commodity codes set out in the following table, provided such items are comprised of precious metal or plated or clad with precious metal —

Commodity codeDescription
7114 00 00Articles of goldsmiths’ or silversmiths’ wares and parts thereof, of precious metal or of metal clad with precious metal
7115 00 00Other articles of precious metal or of metal clad with precious metal
8214 00 00Other articles of cutlery (for example, hair clippers, butchers’ or kitchen cleavers, choppers and mincing knives, paperknives); manicure or pedicure sets and instruments (including nail files)
8215 00 00Spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware
9307 00 00Swords, cutlasses, bayonets, lances and similar arms and parts thereof and scabbards and sheaths therefor

14.  Tableware of porcelain, china, stoneware or earthenware or fine pottery falling within within the commodity codes set out in the following table, provided that the sales price per item exceeds £250—

Commodity codeDescription
6911 00 00Tableware, kitchenware, other household articles and toilet articles, of porcelain or china
6912 00 23Stoneware
6912 00 25Earthenware or fine pottery
6912 00 83Stoneware
6912 00 85Earthenware or fine pottery
6914 10 00Of porcelain or china
6914 90 00Other

15.  Items of lead crystal falling within the commodity codes set out in the following table, provided that the sales price per item exceeds £250—

Commodity codeDescription
7009 91 00Unframed
7009 92 00Framed
7010 00 00Carboys, bottles, flasks, jars, pots, phials, ampoules and other containers, of glass, of a kind used for the conveyance or packing of goods; preserving jars of glass; stoppers, lids and other closures, of glass
7013 22 00Of lead crystal
7013 33 00Of lead crystal
7013 41 00Of lead crystal
7013 91 00Of lead crystal
7018 10 00Glass beads, imitation pearls, imitation precious or semi-precious stones and similar glass smallwares
7018 90 00Other
7020 00 80Other
9405 50 00Non-electrical lamps and lighting fittings
9405 91 00Of glass

16.  Electronic items for domestic use, meaning any thing which falls within the commodity codes set out in the following table, provided that the sales price per item exceeds £630—

Commodity codeDescription
8414 51Table, floor, wall, window, ceiling or roof fans, with a self-contained electric motor of an output not exceeding 125 watts
8414 59 00Other
8414 60 00Hoods having a maximum horizontal side not exceeding 120 cm
8415 10 00Window or wall types, self-contained or ‘split-system’
8418 10 00Combined refrigerator-freezers, fitted with separate external doors
8418 21 00Compression-type
8418 29 00Other
8418 30 00Freezers of the chest type, not exceeding 800 litres capacity
8418 40 00Freezers of the upright type, not exceeding 900 litres capacity
8419 81 00For making hot drinks or for cooking or heating food
8422 11 00Of the household type
8423 10 00Personal weighing machines, including baby scales; household scales
8443 12 00Offset printing machinery, sheet fed, office type (using sheets with one side not exceeding 22 cm and the other side not exceeding 36 cm in the unfolded state)
8443 31 00Machines which perform two or more of the functions of printing, copying or facsimile transmission, capable of connecting to an automatic data-processing machine or to a network
8443 32 00Other, capable of connecting to an automatic data-processing machine or to a network
8443 39 00Other
8450 11 00Fully-automatic machines
8450 12 00Other machines, with built-in centrifugal drier
8450 19 00Other
8451 21 00Each of a dry linen capacity not exceeding 10 kg
8452 10 00Sewing machines of the household type
8470 10 00Electronic calculators capable of operation without an external source of electric power and pocket-size data-recording, reproducing and displaying machines with calculating functions
8470 21 00Incorporating a printing device
8470 29 00Other
8470 30 00Other calculating machines
8471 00 00Automatic data-processing machines and units thereof; magnetic or optical readers, machines for transcribing data onto data media in coded form and machines for processing such data, not elsewhere specified or included
8472 90 80Other
8479 60 00Evaporative air coolers
8508 11 00Of a power not exceeding 1,500 watts and having a dust bag or other receptacle capacity not exceeding 20 litres
8508 19 00Other
8508 60 00Other vacuum cleaners
8509 80 00Other appliances
8516 31 00Hairdryers
8516 50 00Microwave ovens
8516 60 10Cookers (incorporating at least an oven and a hob)
8516 71 00Coffee or tea makers
8516 72 00Toasters
8516 79 00Other
8517 11 00Line telephone sets with cordless handsets
8517 13 00Smartphones
8517 18 00Other
8517 61 00Base stations
8517 62 00Machines for the reception, conversion and transmission or regeneration of voice, images or other data, including switching and routing apparatus
8517 69 00Other
8526 91 00Radio navigational aid apparatus
8529 10 65Inside aerials for radio or television broadcast receivers, including built-in types
8529 10 69Other
8531 10 00Burglar or fire alarms and similar apparatus
8543 70 10Electrical machines with translation or dictionary functions
8543 70 30Aerial amplifiers
8543 70 50Sunbeds, sunlamps and similar suntanning equipment
8543 70 90Other
9504 50 00Video game consoles and machines, other than those of subheading 9504 30
9504 90 80Other

17.  Electrical/electronic or optical apparatus for recording and reproducing sound and images, meaning any thing which falls within the commodity codes set out in the following table, provided that the sales price per item exceeds £840—

Commodity codeDescription
8519 00 00Sound recording or sound reproducing apparatus
8521 00 00Video recording or reproducing apparatus, whether or not incorporating a video tuner
8527 00 00Reception apparatus for radio-broadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock
8528 71 00Not designed to incorporate a video display or screen
8528 72 00Other, colour
9006 00 00Photographic (other than cinematographic) cameras; photographic flashlight apparatus and flashbulbs other than discharge lamps of heading 8539
9007 00 00Cinematographic cameras and projectors, whether or not incorporating sound recording or reproducing apparatus

18.  Vehicles, except ambulances, for the transport of persons on earth, air or sea, teleferics, chairlifts, ski-draglines, traction mechanisms for funiculars and motorbikes, as well as their accessories and spare parts, meaning any thing which falls within the commodity codes set out in the following table, provided that the sales price exceeds—

(a)£42,000 per vehicle,

(b)£4,200 per teleferic, chairlift, ski-dragline, traction mechanism for funiculars or motorbike, or

(c)£420 per accessory or spare part,

as applicable—

Commodity codeDescription
4011 10 00Of a kind used on motor cars (including station wagons and racing cars)
4011 20 00Of a kind used on buses or lorries
4011 30 00Of a kind used on aircraft
4011 40 00Of a kind used on motorcycles
4011 90 00Other
7009 10 00Rear-view mirrors for vehicles
8407 00 00Spark-ignition reciprocating or rotary internal combustion piston engines
8408 00 00Compression-ignition internal combustion piston engines (diesel or semi-diesel engines)
8409 00 00Parts suitable for use solely or principally with the engines of heading 8407 or 8408
8411 00 00Turbojets, turbopropellers and other gas turbines
8428 60 00Teleferics, chairlifts, ski-draglines, traction mechanisms for funiculars
8431 39 00Parts and acccessories of teleferics, chairlifts, ski-draglines, traction mechanisms for funiculars
8483 00 00Transmission shafts (including cam shafts and crank shafts) and cranks; bearing housings and plain shaft bearings; gears and gearing; ball or roller screws; gear boxes and other speed changers, including torque converters; flywheels and pulleys, including pulley blocks; clutches and shaft couplings (including universal joints)
8511 00 00Electrical ignition or starting equipment of a kind used for spark-ignition or compression-ignition internal combustion engines (for example, ignition magnetos, magneto-dynamos, ignition coils, sparking plugs and glow plugs, starter motors); generators (for example, dynamos, alternators) and cut-outs of a kind used in conjunction with such engines
8512 20 00Other lighting or visual signalling equipment
8512 30 10Burglar alarms of a kind used for motor vehicles
8512 30 90Other
8512 40 00Windscreen wipers, defrosters and demisters
8544 30 00Ignition wiring sets and other wiring sets of a kind used in vehicles, aircraft or ships
8603 00 00Self-propelled railway or tramway coaches, vans and trucks, other than those of heading 8604
8605 00 00Railway or tramway passenger coaches, not self-propelled; luggage vans, post office coaches and other special purpose railway or tramway coaches, not self-propelled (excluding those of heading 8604 )
8607 00 00Parts of railway or tramway locomotives or rolling stock
8702 00 00Motor vehicles for the transport of ten or more persons, including the driver
8703 00 00Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702), including station wagons and racing cars, including snowmobiles
8706 00 00Chassis fitted with engines, for the motor vehicles of headings 8701 to 8705
8707 00 00Bodies (including cabs), for the motor vehicles of headings 8701 to 8705
8708 00 00Parts and accessories of the motor vehicles of headings 8701 to 8705
8711 00 00Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars; side-cars
8712 00 00Bicycles and other cycles (including delivery tricycles), not motorised
8714 00 00Parts and accessories of vehicles of headings 8711 to 8713
8716 10 00Trailers and semi-trailers of the caravan type, for housing or camping
8716 40 00Other trailers and semi-trailers
8716 90 00Parts
8901 10 00Cruise ships, excursion boats and similar vessels principally designed for the transport of persons; ferry-boats of all kinds
8901 90 00Other vessels for the transport of goods and other vessels for the transport of both persons and goods
8903 00 00Yachts and other vessels for pleasure or sports; rowing boats and canoes

19.  Clocks and watches and their parts, meaning any thing which falls within the commodity codes set out in the following table, provided that the sales price per item exceeds £250—

Commodity codeDescription
9101 00 00Wristwatches, pocket-watches and other watches, including stopwatches, with case of precious metal or of metal clad with precious metal
9102 00 00Wristwatches, pocket-watches and other watches, including stopwatches, other than those of heading 9101
9103 00 00Clocks with watch movements, excluding clocks of heading 9104
9104 00 00Instrument panel clocks and clocks of a similar type for vehicles, aircraft, spacecraft or vessels
9105 00 00Other clocks
9108 00 00Watch movements, complete and assembled
9109 00 00Clock movements, complete and assembled
9110 00 00Complete watch or clock movements, unassembled or partly assembled (movement sets); incomplete watch or clock movements, assembled; rough watch or clock movements
9111 00 00Watch cases and parts thereof
9112 00 00Clock cases and cases of a similar type for other goods of this chapter, and parts thereof
9113 00 00Watch straps, watch bands and watch bracelets, and parts thereof
9114 00 00Other clock or watch parts

20.  Musical instruments, meaning any thing which falls within the commodity codes set out in the following table, provided that the sales price per item exceeds £1260—

Commodity codeDescription
9201 00 00Pianos, including automatic pianos; harpsichords and other keyboard stringed instruments
9202 00 00Other string musical instruments (for example, guitars, violins, harps)
9205 00 00Wind musical instruments (for example, keyboard pipe organs, accordions, clarinets, trumpets, bagpipes), other than fairground organs and mechanical street organs
9206 00 00Percussion musical instruments (for example, drums, xylophones, cymbals, castanets, maracas)
9207 00 00Musical instruments, the sound of which is produced, or must be amplified, electrically (for example, organs, guitars, accordions)

21.  Works of art, collectors’ pieces and antiques, meaning any thing which falls within chapter 97.

22.  Articles and equipment for sports, including skiing, golf, diving and water sports, meaning any thing which falls within the commodity codes set out in the following table, provided that the sales price per item exceeds £250—

Commodity codeDescription
4015 19 00Other
4015 90 00Other
6210 40 00Other men’s or boys’ garments
6210 50 00Other women’s or girls’ garments
6211 11 00Men’s or boys’
6211 12 00Women’s or girls’
6211 20 00Ski suits
6216 00 00Gloves, mittens and mitts
6402 12 00Ski-boots, cross-country ski footwear and snowboard boots
6402 19 00Other
6403 12 00Ski-boots, cross-country ski footwear and snowboard boots
6403 19 00Other
6404 11 00Sports footwear; tennis shoes, basketball shoes, gym shoes, training shoes and the like
6404 19 90Other
9004 90 00Other
9020 00 00Other breathing appliances and gas masks, excluding protective masks having neither mechanical parts nor replaceable filters
9506 11 00Skis
9506 12 00Ski-fastenings (ski-bindings)
9506 19 00Other
9506 21 00Sailboards
9506 29 00Other
9506 31 00Clubs, complete
9506 32 00Golf balls
9506 39 00Other
9506 40 00Articles and equipment for table tennis
9506 51 00Lawn-tennis rackets, whether or not strung
9506 59 00Other
9506 61 00Lawn-tennis balls
9506 69 10Cricket and polo balls
9506 69 90Other
9506 70Ice skates and roller skates, including skating boots with skates attached
9506 91Articles and equipment for general physical exercise, gymnastics or athletics
9506 99 10Cricket and polo equipment, other than balls
9506 99 90Other
9507 00 00Fishing rods, fish-hooks and other line fishing tackle; fish landing nets, butterfly nets and similar nets; decoy ‘birds’ (other than those of heading 9208 or 9705) and similar hunting or shooting requisites

23.  Articles and equipment for billiards, automatic bowling, casino games and games operated by coins, banknotes, bank cards, tokens or by any other means of payment, video games consoles and amusement machines, meaning any thing which falls within the commodity codes set out in the following table, provided that the sales price per item exceeds £250—

Commodity codeDescription
9504 20 00Articles and accessories for billiards of all kinds
9504 30 00Other games, operated by coins, banknotes, bank cards, tokens or by any other means of payment, other than automatic bowling alley equipment
9504 40 00Playing cards
9504 30 00Video game consoles and machines, other than those of subheading 9504 50
9504 90 80Other]