1.- This Section does not cover
articles of heading 95.03 or 95.08, or bobsleighs, toboggans or the like
of heading 95.06.
2.- The expressions “parts” and
“parts and accessories” do not apply to the following articles, whether
or not they are identifiable as for the goods of this Section :
(a) Joints, washers or the like
of any material (classified according to their constituent material or in
heading 84.84) or other
articles of vulcanised rubber other than hard rubber (heading 40.16);
(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);