With the exception of illuminated signs, illuminated name-plates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included, of heading 94.05, this heading covers base metal plates which bear (by enamelling, varnishing, printing, engraving, perforation, stamping, moulding, embossing, shaping or any other process) words, letters, numbers or designs giving all the essential information required for a sign-plate, name-plate, advertising plate, address-plate or other similar plate. It is a characteristic of such plates that they are normally designed to be permanent fixtures (e.g., road sign-plates, advertising plates, machine name-plates) or to be used many times (e.g., cloakroom tokens and tags).
Some plates may be designed for the subsequent insertion of details subsidiary to the information already on the plate (e.g., the insertion of the individual serial number on a plate showing all the essential information about a machine). The heading excludes, however, plates, "labels", tags and the like which bear printing, etc., that is merely incidental to the essential information which is to be added later in manuscript or otherwise. The heading includes :(1) Name-plates for districts, streets, etc.; number or name-plates for buildings, tombs, etc.; sign-plates for public services (police, fire-brigade, etc.), prohibitions ("No smoking", "Game Preserve", etc.); sign-post or traffic sign-plates, etc. (2) Symbols for inns, shops, factories. (3) Advertising sign-plates. (4) Address-plates for houses, doors, letter-boxes, vehicles, dog-collars, etc.; horticultural labels; tags for latch keys, tags and tokens for cloakrooms. (5) Similar plates and symbols for machines, meters, cars (e.g., number plates), etc. The heading also includes separate letters, numbers or designs (or sets thereof), employed to make up sign-plates as described above, for shop window displays, train-indicator sign boards, etc. Stencil plates are, however, classified according to their constituent metal. The heading does not include : (a) Plates not bearing letters, numbers or designs, or bearing only particulars incidental to the essential information which is to be added later (e.g., headings 73.25, 73.26, 76.16, 79.07). (b) Printers' type (heading 84.42); type for typewriters and plates for addressing machines (heading 84.73). (c) Signalling plates, discs and semaphores of heading 86.08.
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