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Notes.

1. This Chapter does not cover :

(a) Millstones, grindstones or other articles of Chapter 68;

(b) Machinery or appliances (for example, pumps) of ceramic material and ceramic parts of machinery or appliances of any material (Chapter 69);

(c) Laboratory glassware (heading 70.17); machinery, appliances or other articles for technical uses or parts thereof, of glass (heading 70.19 or 70.20);

(d) Articles of heading 73.21 or 73.22 or similar articles of other base metals (Chapters 74 to 76 or 78 to 81);

(e) Vacuum cleaners of heading 85.08;

(f) Electro-mechanical domestic appliances of heading 85.09; digital cameras of heading 85.25; or

(g) Hand-operated mechanical floor sweepers, not motorised (heading 96.03).

2. Subject to the operation of Note 3 to Section XVI and subject to Note 9 to this Chapter, a machine or appliance which answers to a description in one or more of the headings 84.01 to 84.24, or heading 84.86 and at the same time to a description in one or other of the headings 84.25 to 84.80 is to be classified under the appropriate heading of the former group or under heading 84.86, as the case may be, and not the latter group.
Heading 84.19 does not, however, cover :

(a) Germination plant, incubators or brooders (heading 84.36);

(b) Grain dampening machines (heading 84.37);

(c) Diffusing apparatus for sugar juice extraction (heading 84.38);

(d) Machinery for the heat-treatment of textile yarns, fabrics or made up textile articles (heading 84.51); or

(e) Machinery or plant, designed for a mechanical operation, in which a change of temperature, even if necessary, is subsidiary.
Heading 84.22 does not cover :

(a) Sewing machines for closing bags or similar containers (heading 84.52); or

(b) Office machinery of heading 84.72.
Heading 84.24 does not cover :

(a) Ink-jet printing machines (heading 84.43); or

(b) Water-jet cutting machines (heading 84.56).

3. A machine-tool for working any material which answers to a description in heading 84.56 and at the same time to a description in heading 84.57, 84.58, 84.59, 84.60, 84.61, 84.64 or 84.65 is to be classified in heading 84.56.

4. Heading 84.57 applies only to machine-tools for working metal, other than lathes (including turning centres), which can carry out different types of machining operations either :

(a) by automatic tool change from a magazine or the like in conformity with a machining programme (machining centres),

(b) by the automatic use, simultaneously or sequentially, of different unit heads working on a fixed position workpiece (unit construction machines, single station), or

(c) by the automatic transfer of the workpiece to different unit heads (multi-station transfer machines).

5. (A) For the purposes of heading 84.71, the expression "automatic data processing machines" means machines capable of :

(¥¡) Storing the processing program or programs and at least the data immediately necessary for the execution of the program;

(¥¢) Being freely programmed in accordance with the requirements of the user;

(¥£) Performingarithmetical computations specified by the user; and

(¥¤) Executing, without human intervention, a processing program which requires them to modify their execution, by logical decision during the processing run.

(B) Automatic data processing machines may be in the form of systems consisting of a variable number of separate units.

(C) Subject to paragraphs (D) and (E) below, a unit is to be regarded as being part of an automatic data processing system if it meets all of the following conditions :

(¥¡) It is of a kind solely or principally used in an automatic data processing system;

(¥¢) It is connectable to the central processing unit either directly or through one or more other units; and

(¥£) It is able to accept or deliver data in a form (codes or signals) which can be used by the system.
Separately presented units of an automatic data processing machine are to be classified in heading 84.71.
However, keyboards, X-Y co-ordinate input devices and disk storage units which satisfy the conditions of paragraphs (C) (¥¢) and (C) (¥£) above, are in all cases to be classified as units of heading 84.71.

(D) Heading 84.71 does not cover the following when presented separately, even if they meet all of the conditions set forth in Note 5 (C) above :

(¥¡) Printers, copying machines, facsimile machines, whether or not combined;

(¥¢) Apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network);

(¥£) Loudspeakers and microphones;

(¥¤) Television cameras, digital cameras and video camera recorders;

(¥¥) Monitors and projectors, not incorporating television reception apparatus.

(E) Machines incorporating or working in conjunction with an automatic data processing machine and performing a specific function other than data processing are to be classified in the headings appropriate to their respective functions or, failing that, in residual headings.

6. Heading 84.82 applies, inter alia, to polished steel balls, the maximum and minimum diameters of which do not differ from the nominal diameter by more than 1 % or by more than 0.05 mm, whichever is less.
Other steel balls are to be classified in heading 73.26.

7. A machine which is used for more than one purpose is, for the purposes of classification, to be treated as if its principal purpose were its sole purpose.
Subject to Note 2 to this Chapter and Note 3 to Section XVI, a machine the principal purpose of which is not described in any heading or for which no one purpose is the principal purpose is, unless the context otherwise requires, to be classified in heading 84.79. Heading 84.79 also covers machines for making rope or cable (for example, stranding, twisting or cabling machines) from metal wire, textile yarn or any other material or from a combination of such materials.

8. For the purposes of heading 84.70, the term "pocket-size" applies only to machines the dimensions of which do not exceed 170 mm x 100 mm x 45 mm.

9. (A) Notes 8 (a) and 8 (b) to Chapter 85 also apply with respect to the expressions "semiconductor devices" and "electronic integrated circuits", respectively, as used in this Note and in heading 84.86. However, for the purposes of this Note and of heading 84.86, the expression "semiconductor devices" also covers photosensitive semiconductor devices and light emitting diodes.

(B) For the purposes of this Note and of heading 84.86, the expression "manufacture of flat panel displays" covers the fabrication of substrates into a flat panel. It does not cover the manufacture of glass or the assembly of printed circuit boards or other electronic components onto the flat panel. The expression "flat panel display" does not cover cathode-ray tube technology.

(C) Heading 84.86 also includes machines and apparatus solely or principally of a kind used for :

(¥¡) the manufacture or repair of masks and reticles;

(¥¢) assembling semiconductor devices or electronic integrated circuits;

(¥£) lifting, handling, loading or unloading of boules, wafers, semiconductor devices, electronic integrated circuits and flat panel displays.

(D) Subject to Note 1 to Section XVI and Note 1 to Chapter 84, machines and apparatus answering to the description in heading 84.86 are to be classified in that heading and in no other heading of the Nomenclature.

Subheading Notes.

1. For the purposes of subheading 8471.49, the term "systems" means automatic data processing machines whose units satisfy the conditions laid down in Note 5 (C) to Chapter 84 and which comprise at least a central processing unit, one input unit (for example, a keyboard or a scanner), and one output unit (for example, a visual display unit or a printer).

2. Subheading 8482.40 applies only to bearings with cylindrical rollers of a uniform diameter not exceeding 5 mm and having a length which is at least three times the diameter. The ends of the rollers may be rounded.

GENERAL

(A) GENERAL CONTENT OF THE CHAPTER
Subject to the provisions of the General Explanatory Note to Section XVI, this Chapter covers all machinery and mechanical appliances, and parts thereof, not more specifically covered by Chapter 85, and not being :

(a) Articles of textile material, for technical uses (heading 59.11).

(b) Articles of stone, etc., of Chapter 68.

(c) Ceramic articles of Chapter 69.

(d) Laboratory glassware of heading 70.17; machinery and appliances and parts thereof, of glass (heading 70.19 or 70.20).

(e) Stoves, central heating radiators and other goods of heading 73.21 or 73.22, and similar articles of other base metals.

(f) Electro-mechanical domestic appliances of heading 85.09; digital cameras of heading 85.25.

(g) Hand-operated mechanical floor sweepers, not motorised (heading 96.03).

In general, Chapter 84 covers machinery and mechanical apparatus and Chapter 85 electrical goods. However, certain machines are specified in headings of Chapter 85 (e.g., electro-mechanical domestic appliances) while Chapter 84 on the other hand covers certain non-mechanical apparatus (e.g., steam generating boilers and their auxiliary apparatus, and filtering apparatus).
It should also be noted that machinery and apparatus of a kind covered by Chapter 84 remain in this Chapter even if electric, for example :

(1) Machinery powered by electric motor.

(2) Electrically heated machinery, for example, electric central heating boilers of heading 84.03, machinery of heading 84.19 and other machinery (e.g., calenders, textile washing or bleaching machines or presses) incorporating electrical heating elements.

(3) Machines operated electro-magnetically (e.g., electro-magnetic valves) or incorporating electro-magnetic devices (e.g., textile looms with electrical automatic stop motions, cranes with electro-magnetic lifting heads and lathes with electro-magnetic chucks).

(4) Machines operated electronically (e.g., electronic calculating or automatic data processing machines) or incorporating photoelectric or electronic devices (e.g., rolling mills with photo-electric apparatus and machine-tools incorporating a variety of electronic control devices).
Since machinery or appliances (for example, pumps) of ceramic material and ceramic parts of machinery or appliances of any material (Chapter 69), laboratory glassware (heading 70.17) and machinery and appliances and parts thereof, of glass (heading 70.19 or 70.20) are excluded from this Chapter, it follows that even if a machine or mechanical appliance is covered, because of its description or nature, by a heading of this Chapter it is not to be classified therein if it has the character of an article of ceramic materials or of glass.
This applies, for example, to articles of ceramic material or of glass, incorporating components of minor importance of other materials, such as stoppers, joints, taps, etc., clamping or tightening bands or collars or other fixing or supporting devices (stands, tripods, etc.).
On the other hand, the following are, as a rule, to be taken to have lost the character of ceramic articles, laboratory glassware, or machinery or appliances and parts thereof, of ceramic material or of glass :

(¥¡) Combinations of ceramic or glass components with a high proportion of components of other materials (e.g., of metal); also articles consisting of a high proportion of ceramic or glass components incorporated or permanently mounted in frames, cases or the like, of other materials.

(¥¢) Combinations of static components of ceramic material or glass with mechanical components such as motors, pumps, etc., of other materials (e.g., of metal).

(B) GENERAL ARRANGEMENT OF THE CHAPTER

(1) Heading 84.01 covers nuclear reactors, fuel elements (cartridges), non-irradiated, for nuclear reactors and machinery and apparatus for isotopic separation.

(2) Headings 84.02 to 84.24 cover the other machines and apparatus which are classified mainly by reference to their function, and regardless of the field of industry in which they are used.

(3) Headings 84.25 to 84.78 cover machines and apparatus which, with certain exceptions, are classified there by reference to the field of industry in which they are used, regardless of their particular function in that field.

(4) Heading 84.79 covers machines and mechanical appliances not covered by any preceding heading of the Chapter.

(5) Heading 84.80 covers, in addition to moulding boxes for metal foundry and moulding patterns, moulds (other than ingot moulds) used, by hand or in machines, for moulding certain materials.

(6) Headings 84.81 to 84.84 cover certain general-purpose goods suitable for use as machinery parts or as parts of goods of other Chapters.

(7) Heading 84.86 covers machines and apparatus of a kind used solely or principally for the manufacture of semiconductor boules or wafers, semiconductor devices, electronic integrated circuits or flat panel displays, and machines and apparatus specified in Note 9 (C) to this Chapter.

(8) Heading 84.87 covers non-electrical parts not classified elsewhere.

(C) PARTS
As regards parts in general, see the General Explanatory Note to Section XVI.
Separately presented electrical parts generally fall in one or other of the headings of Chapter 85, for example : electric motors (heading 85.01); electrical transformers (heading 85.04); electro-magnets, permanent magnets, electro-magnetic lifting heads for cranes and electro-magnetic chucks (heading 85.05); electrical starting equipment for internal combustion piston engines (heading 85.11); electrical switches, control panels, plugs, junction boxes, etc. (headings 85.35 to 85.37); electronic valves (heading 85.40); diodes, transistors and similar semiconductor devices (heading 85.41); electronic integrated circuits (heading 85.42); electrical carbons (heading 85.45); insulators (heading 85.46); and certain fittings of insulating material (heading 85.47). Unless incorporated with other parts of the machine, such goods are classified in those headings, even if designed for use solely or principally with a particular machine of this Chapter.
Other electrical parts are classified :

(1) In heading 84.09, 84.31, 84.48, 84.66 or 84.73, if they comply with the description in those headings.

(2) If not, in this Chapter in the same heading as the machine for which they are intended, provided they are designed for use solely or principally with that machine; when not so designed, they fall in heading 85.48.

(D) GOODS COVERED BY TWO OR MORE HEADINGS OF THE CHAPTER (Chapter Notes 2, 7 and 9 (D))
Subject to Note 1 to Section XVI and Note 1 to Chapter 84, machines and apparatus answering to the description in heading 84.86 are to be classified in that heading and in no other heading of the Nomenclature.
Headings 84.01 to 84.24 cover machinery and apparatus (described generally by reference to their function), which can be used in various branches of industry. In the other headings the machinery or apparatus is described, in most cases, by reference to the industry or other field of activity in which they are used. Under Chapter Note 2, machinery or apparatus falling in two or more headings one of which is within the first group (i.e., headings 84.01 to 84.24) is classified in that heading of the first group. Thus motors are always classified in headings 84.06 to 84.08 and 84.10 to 84.12 without regard to their use. The same principle of classification applies for pumps, even if specialised for a particular purpose (e.g., textile spinning pumps or agricultural pumps), centrifuges, calenders, filter presses, furnaces, steam generators, etc.
Certain exceptions (specified in Chapter Note 2) have been made to this general principle as regards headings 84.19, 84.22 and 84.24. Thus the following, although potentially covered by heading 84.19, are in fact classified in later headings of the Chapter :

(1) Agricultural germination plant, and poultry incubators and brooders (heading 84.36).

(2) Grain dampening machines (heading 84.37).

(3) Diffusing apparatus for sugar juice extraction (heading 84.38).

(4) Machinery for the heat-treatment of textile yarns, fabrics or made up textile articles (heading 84.51).

(5) Machinery or plant, in which the change of temperature, although necessary, is subsidiary to the main mechanical function.
Similarly the following, although potentially covered by heading 84.22, are in fact classified in later headings of the Chapter :

(1) Sewing machines (e.g., for the closing of sacks) (heading 84.52).

(2) Machines designed to insert documents or correspondence in wrappers or in envelopes and to seal them, and coin-counting or wrapping machines (heading 84.72).
Also the following, although potentially covered by heading 84.24, are in fact classified in later headings of the Chapter :

(1) Ink-jet printing machines (heading 84.43).

(2) Water-jet cutting machines (heading 84.56).
The rule of precedence for headings 84.01 to 84.24 applies only to machines considered as a whole. Composite machines or multi-function machines are classified in accordance with Note 3 to Section XVI and functional units in accordance with Note 4 to that Section (see Parts (¥µ) and (¥¶) of the General Explanatory Note to Section XVI).
Machines which fall in two or more headings, none of which is within headings 84.01 to 84.24, are classified in that heading which provides the most specific description of the goods, or according to the principal use of the machine. Multi-purpose machines which are used equally for a number of different purposes or industries (e.g., eyeletting machines used equally well in the paper, textile, leather, plastics, etc., industries) are classified in heading 84.79.

(E) MACHINES INCORPORATING OR WORKING IN CONJUNCTION WITH AN AUTOMATIC DATA PROCESSING MACHINE AND PERFORMING A SPECIFIC FUNCTION (Chapter Note 5 (E))
In accordance with the provisions of Note 5 (E) to Chapter 84, the following classification principles should be applied in the case of a machine incorporating or working in conjunction with an automatic data processing machine, and performing a specific function :

(1) A machine incorporating an automatic data processing machine and performing a specific function other than data processing is classifiable in the heading corresponding to the function of that machine or, in the absence of a specific heading, in a residual heading, and not in heading 84.71.

(2) Machines presented with an automatic data processing machine and intended to work in conjunction therewith to perform a specific function other than data processing, are to be classified as follows :
the automatic data processing machine must be classified separately in heading 84.71 and the other machines in the heading corresponding to the function which they perform unless, by application of Note 4 to Section XVI or Note 3 to Chapter 90, the whole is classified in another heading of Chapter 84, Chapter 85 or of Chapter 90.

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