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 8710);

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

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

(f) collectors' pieces or antiques (heading 9705 or 9706).

2. In heading 9306, the reference to ‘parts thereof’ does not include radio or radar apparatus of heading 8526.