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With the exception of the goods mentioned in the exclusions below, this heading covers walking-sticks, canes, whips (including whip-leads), riding-crops and similar articles irrespective of the materials of which they are made.
(A) Walking-sticks, seat-sticks and similar articles.
In addition to ordinary walking-sticks, this group also includes seat-sticks (with handles designed to open out to form a seat), walking-sticks specially designed for disabled persons and senior citizens, boy scouts' poles, shepherds' crooks.
The group also includes unfinished walking-sticks of cane or wood which have been turned, bent or otherwise worked; but it excludes cane or wood suitable for the manufacture of walking-sticks which has been simply roughly trimmed or rounded (heading 14.01 or Chapter 44). The heading also excludes blanks identifiable as unfinished handles (heading 66.03).
The handle and shaft (stick) portions of walking-sticks, etc., may be made of various materials and may incorporate precious metal or metal clad with precious metal, precious or semi-precious stones (natural, synthetic or reconstructed). They may also be wholly or partly covered with leather or other materials. (B) Whips, riding-crops and similar articles.
This group includes : (1) Whips of all kinds generally consisting of combined stocks and lashes. (2) Riding-crops consisting of stocks with, generally, a short leather loop in place of a lash. All these articles may be fitted with sword-knots or other accessories of any material.
This heading excludes : (a) Measure walking-sticks, gauging sticks and the like (heading 90.17). (b) Crutches and crutch sticks (heading 90.21). (c) Firearm-sticks, sword-sticks, loaded walking-sticks and the like (Chapter 93). (d) Articles of Chapter 95 (e.g., golf clubs, hockey sticks, ski sticks, alpine ice-axes).
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