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Notes.
1. This Section does not cover: (a) Transmission or conveyor belts or belting, of plastics of Chapter 39, or of vulcanised rubber (heading 40.10), or other articles of a kind used in machinery or mechanical or electrical appliances or for other technical uses, of vulcanised rubber other than hard rubber (heading 40.16); (b) Articles of leather or of composition leather (heading 42.05) or of furskin (heading 43.03), of a kind used in machinery or mechanical appliances or for other technical uses; (c) Bobbins, spools, cops, cones, cores, reels or similar supports, of any material (for example, Chapter 39, 40, 44 or 48 or Section XV); (d) Perforated cards for Jacquard or similar machines (for example, Chapter 39 or 48 or Section XV); (e) Transmission or conveyor belts or belting of textile material (heading 59.10) or other articles of textile material for technical uses (heading 59.11); (f) Precious or semi‑precious stones (natural, synthetic or reconstructed) of headings 71.02 to 71.04, or articles wholly of such stones of heading 71.16, except unmounted worked sapphires and diamonds for styli (heading 85.22); (g) Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39); (h) Drill pipe (heading 73.04); (ij) Endless belts of metal wire or strip (Section XV); (k) Articles of Chapter 82 or 83; (l) Articles of Section XVII; (m) Articles of Chapter 90; (n) Clocks, watches or other articles of Chapter 91; (o) Interchangeable tools of heading 82.07 or brushes of a kind used as parts of machines (heading 96.03); similar interchangeable tools are to be classified according to the constituent material of their working part (for example, in Chapter 40, 42, 43, 45 or 59 or heading 68.04 or 69.09); (p) Articles of Chapter 95 or (q) Typewriter or similar ribbons, whether or not on spools or in cartridges (classified according to their constituent material, or in heading 96.12 if inked or otherwise prepared for giving impressions). 2. Subject to Note 1 to this Section, Note 1 to Chapter 84 and Note 1 to Chapter 85, parts of machines (not being parts of the articles of heading 84.84, 85.44, 85.45, 85.46 or 85.47) are to be classified according to the following rules : (a) Parts which are goods included in any of the headings of Chapter 84 or 85 (other than headings 84.09, 84.31, 84.48, 84.66, 84.73, 84.87, 85.03, 85.22, 85.29, 85.38 and 85.48) are in all cases to be classified in their respective headings; (b) Other parts, if suitable for use solely or principally with a particular kind of machine, or with a number of machines of the same heading (including a machine of heading 84.79 or 85.43) are to be classified with the machines of that kind or in heading 84.09, 84.31, 84.48, 84.66, 84.73, 85.03, 85.22, 85.29 or 85.38 as appropriate. However, parts which are equally suitable for use principally with the goods of headings 85.17 and 85.25 to 85.28 are to be classified in heading 85.17. (c) All other parts are to be classified in heading 84.09, 84.31, 84.48, 84.66, 84.73, 85.03, 85.22, 85.29 or 85.38 as appropriate or, failing that, in heading 84.87 or 85.48. 3. Unless the context otherwise requires, composite machines consisting of two or more machines fitted together to form a whole and other machines designed for the purpose of performing two or more complementary or alternative functions are to be classified as if consisting only of that component or as being that machine which performs the principal function. 4. Where a machine (including a combination of machines) consists of individual components (whether separate or interconnected by piping, by transmission devices, by electric cables or by other devices) intended to contribute together to a clearly defined function covered by one of the headings in Chapter 84 or Chapter 85, then the whole falls to be classified in the heading appropriate to that function. 5. For the purposes of these Notes, the expression "machine" means any machine, machinery, plant, equipment, apparatus or appliance cited in the headings of Chapter 84 or 85. GENERAL (Ⅰ) GENERAL CONTENT OF THE SECTION (A) Subject to certain exclusions provided for in the Notes to this Section and to Chapters 84 and 85 and apart from goods covered more specifically in other Sections, this Section covers all mechanical or electrical machinery, plant, equipment, apparatus and appliances and parts thereof, together with certain apparatus and plant which is neither mechanical nor electrical (such as boilers and boiler house plant, filtering apparatus, etc.) and parts of such apparatus and plant.
The main exclusions from the Section are : (a) Spools, cops, bobbins, reels, etc., of any material (classified according to their constituent material). However, warp beams should not be regarded as bobbins, spools or similar supports and fall in heading 84.48. (b) Parts of general use as defined in Note 2 to Section XV, such as wire, chains, bolts, screws and springs, of iron or steel (heading 73.12, 73.15, 73.18 or 73.20) and similar articles of other base metals (Chapters 74 to 76 and 78 to 81), locks of heading 83.01, fittings and mountings for doors, windows, etc., of heading 83.02. Similar goods of plastics are also excluded from this Section and fall in Chapter 39. (c) Interchangeable tools of heading 82.07; other similar interchangeable tools are classified according to the constituent material of their working part (e.g., in Chapter 40 (rubber), Chapter 42 (leather), Chapter 43 (fur), Chapter 45 (cork) or Chapter 59 (textile) or in heading 68.04 (abrasive, etc.), or heading 69.09 (ceramics), etc.). (d) Other articles of Chapter 82 (e.g., tools, tool‑tips, knives and cutting blades, non‑electrical hair clippers, and certain mechanical domestic appliances) and articles of Chapter 83. (e) Articles of Section XVII. (f) Articles of Section XVIII. (g) Arms and ammunition (Chapter 93). (h) Machinery and apparatus having the character of toys, games or sports requisites and identifiable parts and accessories thereof (including non-electric motors and engines but excluding pumps for liquids and filtering or purifying machinery for liquids or gases, which fall in heading 84.13 or 84.21, respectively, and also excluding electric motors, electric transformers and radio remote control apparatus, which fall in heading 85.01, 85.04 or 85.26, respectively) which are suitable for use solely or principally with toys, games or sports requisites (Chapter 95). (ij) Brushes of a kind used as parts of machines (heading 96.03). (B) In general, the goods of this Section may be of any material. In the great majority of cases they are of base metal, but the Section also covers certain machinery of other materials (e.g., pumps wholly of plastics) and parts of plastics, of wood, precious metals, etc.
The Section does not, however, cover : (a) Transmission or conveyor belts or belting, of plastics (Chapter 39); articles of unhardened vulcanised rubber (e.g., transmission or conveyor belts or belting) (heading 40.10), rubber tyres, tubes, etc. (headings 40.11 to 40.13) and washers, etc. (heading 40.16). (b) Articles of leather or composition leather (e.g., pickers for textile looms) (heading 42.05), or of furskin (heading 43.03). (c) Textile articles, e.g., transmission or conveyor belts (heading 59.10), felt pads and polishing discs (heading 59.11). (d) Certain ceramic goods of Chapter 69 (see General Explanatory Notes to Chapters 84 and 85). (e) Certain glass articles of Chapter 70 (see General Explanatory Notes to Chapters 84 and 85). (f) Articles wholly of precious or semi‑precious stones (natural, synthetic or reconstructed) (heading 71.02, 71.03, 71.04 or 71.16), except unmounted worked sapphires or diamonds for styli (heading 85.22). (g) Endless belts of metal wire or strip (Section XV). (Ⅱ) PARTS (Section Note 2)
In general, parts which are suitable for use solely or principally with particular machines or apparatus (including those of heading 84.79 or heading 85.43), or with a group of machines or apparatus falling in the same heading, are classified in the same heading as those machines or apparatus subject, of course, to the exclusions mentioned in Part (Ⅰ) above. Separate headings are, however, provided for : (A) Parts of the engines of heading 84.07 or 84.08 (heading 84.09). (B) Parts of the machinery of headings 84.25 to 84.30 (heading 84.31). (C) Parts of the textile machines of headings 84.44 to 84.47 (heading 84.48). (D) Parts of the machines of headings 84.56 to 84.65 (heading 84.66). (E) Parts of the office machines of headings 84.69 to 84.72 (heading 84.73). (F) Parts of the machines of heading 85.01 or 85.02 (heading 85.03). (G) Parts of apparatus of headings 85.19 or 85.21 (heading 85.22). (H) Parts of apparatus of headings 85.25 to 85.28 (heading 85.29). (IJ) Parts of apparatus of heading 85.35, 85.36 or 85.37 (heading 85.38).
The above rules do not apply to parts which in themselves constitute an article covered by a heading of this Section (other than headings 84.87 and 85.48); these are in all cases classified in their own appropriate heading even if specially designed to work as part of a specific machine. This applies in particular to : (1) Pumps and compressors (headings 84.13 and 84.14). (2) Filtering machinery and apparatus of heading 84.21. (3) Lifting and handling machinery (heading 84.25, 84.26, 84.28 or 84.86). (4) Taps, cocks, valves, etc. (heading 84.81). (5) Ball or roller bearings, and polished steel balls of a tolerance not exceeding 1 % or 0.05 mm, whichever is less (heading 84.82). (6) Transmission shafts, cranks, bearing housings, plain shaft bearings, gears and gearing (including friction gears and gear‑boxes and other speed changers), flywheels, pulleys and pulley blocks, clutches and shaft couplings (heading 84.83). (7) Gaskets and similar joints of heading 84.84. (8) Electric motors of heading 85.01. (9) Electrical transformers and other machines and apparatus of heading 85.04. (10) Electric accumulators assembled into battery packs (heading 85.07). (11) Electric heating resistors (heading 85.16). (12) Electrical capacitors (heading 85.32). (13) Electrical apparatus for switching, protecting, etc., electrical circuits (switches, fuses, junction boxes, etc.) (headings 85.35 and 85.36). (14) Boards, panels, consoles, desks, cabinets and other apparatus for electric control or the distribution of electricity (heading 85.37). (15) Lamps of heading 85.39. (16) Valves and tubes of heading 85.40 and diodes, transistors, etc., of heading 85.41. (17) Electrical carbons (e.g., arc lamp carbons, carbon electrodes and carbon brushes) (heading 85.45). (18) Insulators of any material (heading 85.46). (19) Insulating fittings for electrical machines, etc., of heading 85.47.
Other parts which are recognisable as such, but are not suitable for use solely or principally with a particular machine or class of machine (i.e., which may be common to a number of machines falling in different headings), are classified in heading 84.87 (if not electrical) or in heading 85.48 (if electrical), unless they are excluded by the provisions set out above.
The above provisions for the classification of parts do not apply to parts of the goods falling in heading 84.84 (gaskets, etc.), 85.44 (insulated wire), 85.45 (electrical carbons), 85.46 (insulators) or 85.47 (conduit tubing); in general, such parts are classified in the appropriate materials Chapter.
Machinery parts remain classified in this Section whether or not finished ready for use. However, rough forgings of iron or steel are classified in heading 72.07. (Ⅲ) ACCESSORY APPARATUS (See General Interpretative Rules 2 (a) and 3 (b) and Section Notes 3 and 4)
Accessory instruments and apparatus (e.g., manometers, thermometers, level gauges or other measuring or checking instruments, output counters, clockwork switches, control panels, automatic regulators) presented with the machine or apparatus with which they normally belong are classified with that machine or apparatus, if they are designed to measure, check, control or regulate one specific machine or apparatus (which may be a combination of machines (see Part VI below) or a functional unit (see Part VII below)). However, accessory instruments and apparatus designed to measure, check, control or regulate several machines (whether or not of the same type) fall in their own appropriate heading. (Ⅳ) INCOMPLETE MACHINES (See General Interpretative Rule 2 (a))
Throughout the Section any reference to a machine or apparatus covers not only the complete machine, but also an incomplete machine (i.e., an assembly of parts so far advanced that it already has the main essential features of the complete machine). Thus a machine lacking only a flywheel, a bed plate, calender rolls, tool holders, etc., is classified in the same heading as the machine, and not in any separate heading provided for parts. Similarly a machine or apparatus normally incorporating an electric motor (e.g., electro‑mechanical hand tools of heading 84.67) is classified in the same heading as the corresponding complete machine even if presented without that motor (Ⅴ) UNASSEMBLED MACHINES (See General Interpretative Rule 2 (a))
For convenience of transport many machines and apparatus are transported in an unassembled state. Although in effect the goods are then a collection of parts, they are classified as being the machine in question and not in any separate heading for parts. The same applies to an incomplete machine having the features of the complete machine (see Part (Ⅳ) above), presented unassembled (see also in this connection the General Explanatory Notes to Chapters 84 and 85). However, unassembled components in excess of the number required for a complete machine or for an incomplete machine having the characteristics of a complete machine, are classified in their own appropriate heading. (Ⅵ) MULTI‑FUNCTION MACHINES AND COMPOSITE MACHINES (Section Note 3)
In general, multi-function machines are classified according to the principal function of the machine.
Multi-function machines are, for example, machine-tools for working metal using interchangeable tools, which enable them to carry out different machining operations (e.g., milling, boring, lapping).
Where it is not possible to determine the principal function, and where, as provided in Note 3 to the Section, the context does not otherwise require, it is necessary to apply General Interpretative Rule 3 (c); such is the case, for example, in respect of multi‑function machines potentially classifiable in several of the headings 84.25 to 84.30, in several of the headings 84.58 to 84.63 or in several of the headings 84.69 to 84.72.
Composite machines consisting of two or more machines or appliances of different kinds, fitted together to form a whole, consecutively or simultaneously performing separate functions which are generally complementary and are described in different headings of Section XVI, are also classified according to the principal function of the composite machine.
The following are examples of such composite machines: printing machines with a subsidiary machine for holding the paper (heading 84.43); a cardboard box making machine combined with an auxiliary machine for printing a name or simple design (heading 84.41); industrial furnaces combined with lifting or handling machinery (heading 84.17 or 85.14); cigarette making machinery combined with subsidiary packaging machinery (heading 84.78).
For the purposes of the above provisions, machines of different kinds are taken to be fitted together to form a whole when incorporated one in the other or mounted one on the other, or mounted on a common base or frame or in a common housing.
Assemblies of machines should not be taken to be fitted together to form a whole unless the machines are designed to be permanently attached either to each other or to a common base, frame, housing, etc. This excludes assemblies which are of a temporary nature or are not normally built as a composite machine.
The bases, frames or housings may be provided with wheels so that the composite machine can be moved about as required during use, provided it does not thereby acquire the character of an article (e.g., a vehicle) more specifically covered by a particular heading of the Nomenclature.
Floors, concrete bases, walls, partitions, ceilings, etc., even if specially fitted out to accommodate machines or appliances, should not be regarded as a common base joining such machines or appliances to form a whole.
Note 3 to Section XVI need not be invoked when the composite machine is covered as such by a particular heading, for example, some types of air conditioning machines (heading 84.15).
It should be noted that multi‑purpose machines (e.g., machine‑tools capable of working metals and other materials or eyeletting machines used equally well in the paper, textile, leather, plastics, etc., industries) are to be classified according to the provisions of Note 7 to Chapter 84. (Ⅶ) FUNCTIONAL UNITS (Section Note 4)
This Note applies when a machine (including a combination of machines) consists of separate components which are intended to contribute together to a clearly defined function covered by one of the headings in Chapter 84 or, more frequently, Chapter 85. The whole then falls to be classified in the heading appropriate to that function, whether the various components (for convenience or other reasons) remain separate or are interconnected by piping (carrying air, compressed gas, oil, etc.), by devices used to transmit power, by electric cables or by other devices.
For the purposes of this Note, the expression "intended to contribute together to a clearly defined function" covers only machines and combinations of machines essential to the performance of the function specific to the functional unit as a whole, and thus excludes machines or appliances fulfilling auxiliary functions and which do not contribute to the function of the whole.
The following are examples of functional units of this type within the meaning of Note 4 to this Section : (1) Hydraulic systems consisting of a hydraulic power unit (comprising essentially a hydraulic pump, an electric motor, control valves and an oil tank), hydraulic cylinders and the pipes or hoses needed to connect the cylinders to the hydraulic power unit (heading 84.12). (2) Refrigerating equipment consisting of components which are not fitted together to form a whole and are interconnected by means of piping through which the coolant circulates (heading 84.18). (3) Irrigation systems consisting of a control station comprising filters, injectors, metering valves, etc., underground distribution and branchlines, and a surface network (heading 84.24). (4) Milking machines with separate component parts (vacuum pump, pulsator, teat‑cups and pails) interconnected by hoses or piping (heading 84.34). (5) Brewhouse machinery comprising, inter alia, sprouting or germination machines, malt crushing machines, mashing vats, straining vats (heading 84.38). Auxiliary appliances (e.g., bottling machines, label‑printing machines), are however not included and should be classified in their own appropriate heading. (6) Letter sorting systems consisting essentially of coding desks, pre‑sorting channel systems, intermediate sorters and final sorters, the whole being controlled by an automatic data processing machine (heading 84.72). (7) Asphalt plant consisting of separate components, such as feed hoppers, conveyors, dryers, vibrating screens, mixers, storage bins and control units, placed side by side (heading 84.74). (8) Machinery for assembling electric filament lamps, of which the component parts are interconnected by conveyors, and which include equipment for the heat‑treatment of glass, pumps and lamp‑testing units (heading 84.75). (9) Welding equipment consisting of the welding head or tongs, with a transformer, generator or rectifier to supply the current (heading 85.15). (10) Portable radiotelephone transmitters and their associated hand microphone (heading 85.17). (11) Radar apparatus with the associated power packs, amplifiers, etc. (heading 85.26). (12) Satellite television reception systems consisting of a receiver, a parabolic aerial reflector dish, a control rotator for the reflector dish, a feed horn (wave guide), a polarizer, a low-noise-block (LNB) down converter and an infra-red remote control (heading 85.28). (13) Burglar alarms, comprising, e.g., an infra‑red lamp, a photoelectric cell and a bell (heading 85.31).
It should be noted that component parts not complying with the terms of Note 4 to Section XVI fall in their own appropriate headings. This applies, for example, to closed circuit video-surveillance systems, consisting of a combination of a variable number of television cameras and video monitors connected by coaxial cables to a controller, switchers, audio board/receivers and possibly automatic data processing machines (for saving data) and/or video recorders (for recording pictures). (Ⅷ) MOBILE MACHINERY
As regards self‑propelled or other mobile machines, reference should be made to the Explanatory Notes to the headings for the machines (e.g., lifting and handling machinery, headings 84.25 to 84.28, and excavating machinery, headings 84.29 and 84.30), and to the Explanatory Notes to the Chapters and headings of Section XVII. (Ⅸ) MACHINERY AND APPARATUS FOR USE IN LABORATORIES
Machinery and apparatus of a kind covered by this Section remain classified in the Section even if specialised for use in laboratories or in connection with scientific and measuring instruments, provided they do not constitute non‑industrial demonstrational apparatus of heading 90.23 nor measuring, checking, etc., instruments of Chapter 90. For example, small furnaces, distillation apparatus, grinders, mixers, electrical transformers and capacitors, for use in laboratories, remain classified in this Section.
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