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This heading covers all parts and accessories for machines, appliances, instruments or apparatus of this Chapter, other than :
(1) Those mentioned in Chapter Note 1, e.g. : (a) Optical elements of glass, not optically worked (Chapter 70). (b) Articles of a kind used in machines, appliances, instruments or apparatus, of vulcanised rubber other than hard rubber (e.g., rubber gaskets, washers and the like) (heading 40.16), of leather or of composition leather (e.g., leather diaphragms for gas meters) (heading 42.05) or of textile material (heading 59.11). (c) Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV) or similar goods of plastics (Chapter 39). (2) Those covered by Chapter Note 2 (a), which constitute in themselves machines, appliances, instruments or apparatus of any particular heading of Chapter 90 or of Chapter 84, 85 or 91 (other than the residual headings 84.87, 85.48 or 90.33). It therefore follows that separately presented articles of this type must be classified in their respective headings. Examples of such goods include : (a) Vacuum pumps (heading 84.14), taps or valves (heading 84.81), gears (heading 84.83). (b) Electrical motors (heading 85.01), transformers (heading 85.04), permanent magnets and electro‑magnets (heading 85.05), primary cells (heading 85.06), audio‑frequency electric amplifiers (heading 85.18), capacitors of heading 85.32, resistors (heading 85.33), relays (heading 85.36), tubes or valves (heading 85.40), photocells of heading 85.41, high or intermediate frequency amplifiers (heading 85.43). (c) Optical elements of heading 90.01 or 90.02. (d) Photographic cameras (heading 90.06), thermometers and hygrometers (heading 90.25). (e) Clock or watch movements (heading 91.08 or 91.09). (3) Those identifiable as suitable for use solely or principally with a particular kind of machine, appliance, instrument or apparatus, or with a number of machines, appliances, instruments or apparatus of the same heading of this Chapter; these are classifiable, by application of Chapter
Note 2 (b), in the same heading as the relevant machines, appliances, instruments or apparatus.
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