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With the exception of the tools of Chapter 82 and subject to the general provisions regarding the classification of parts (see the General Explanatory Note to Section XVI), this heading covers :
(A) Parts of the machines of headings 84.56 to 84.65. (B) Accessories for these machines, that is, subsidiary devices used in connection with the machines, such as interchangeable devices which modify the machine so that it can perform a wider range of operations; devices to increase precision; devices which perform a particular service relative to the main function of the machine. (C) Tool holders for any type of tool for working in the hand.
The very wide range of parts and accessories classified here includes : (1) Tool holders which hold, guide or operate the working tool and which permit the interchange of such tool-pieces. They are of very varied types, e.g. :
Chucks; tap and drill collets; lathe tool posts; self-opening dieheads; grinding wheel holders; honing bodies for use in honing machines; boring bars; turrets for turret lathes, etc.
This heading also includes tool holders for any type of tool designed for operation in the hand. Such holders are usually designed for the tools of heading 82.05 or 84.67, but this heading also includes tool holders for flexible shaft outfits. (See also the provisions of the Explanatory Notes to headings 84.67 and 85.01). (2) Work holders designed to hold and sometimes manipulate (as required for a particular operation) the part being worked by the machine. These include :
Lathe centres; mechanical or pneumatic lathe chucks of all kinds and their clamping jaws; work holding plates and tables (whether or not with a micrometer adjusting or setting device); clamps and angle plates; chocks and wedges; fixed, revolving or adjustable machine vices; steady rests (ring-shaped devices designed to support long parts during turning, in order to prevent buckling and overcome vibrations set up by the pressure of the tool). (3) Auxiliary attachments for notching, for spherical turning, etc. (4) Copying attachments (including those which are electrically or electronically operated) for the automatic reproduction of work according to a pattern. (5) Surface-finishing attachments for lathes, planing, shaping, etc., machines. (6) Mechanical or pneumatic attachments used to automatically control the progress of the work or the tool in the course of working. (7) Other special auxiliary attachments, designed to increase the precision of the machine without actually entering into its operation. They include centring or levelling attachments; dividing heads; indexing tables; micrometer carriage stops; carriage spacing attachments, etc. Such attachments remain in the heading even if incorporating an optical device to assist in reading the scale or in carrying out adjustments (e.g., "optical" dividing heads). However the heading excludes apparatus which are in themselves essentially optical apparatus, e.g., centring microscopes (heading 90.11), alignment or levelling telescopes and image projecting test apparatus (heading 90.31), etc. The heading also excludes : (a) Grinding wheels and similar abrasive tools of heading 68.04. (b) Magnetic or electro-magnetic oil filters (heading 84.21). (c) Auxiliary devices for lifting or handling (e.g., levelling jacks sometimes used to support very large or heavy work during machining) (heading 84.25, etc). (d) Gear-boxes and other speed changers, clutches and similar transmission equipment (heading 84.83). (e) Parts and accessories, including work or tool holders and other special attachments for machine-tools or water-jet cutting machines, suitable for use solely or principally with the machines and apparatus of heading 84.86 (heading 84.86). (f) Electric (including electronic) parts and accessories (e.g., magnetic chucks and numerical control panels) (Chapter 85). (g) Measuring or checking apparatus (heading 90.31). (h) Revolution counters and production counters (heading 90.29). (ij) Brushes for mounting on machines (heading 96.03).
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