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Heading 8473 : Parts and accessories (other than covers, carrying cases and the like) suitable for use solely or principally with machines of headings 84.69 to 84.72.
Subject to the general provisions regarding the classification of parts (see the General Explanatory Note to Section XVI), this heading covers parts and accessories suitable for use solely or principally with the machines of headings 84.69 to 84.72.
The accessories covered by this heading are interchangeable parts or devices designed to adapt a machine for a particular operation, or to perform a particular service relative to the main function of the machine, or to increase its range of operations.
The heading includes :(1) Form feed devices for the continuous feeding of stationery into typewriters, accounting machines, etc. (2) Automatic spacing devices for typewriters, accounting machines, etc. (3) Listing devices for attachment to addressing machines. (4) Auxiliary printing devices for tabulating machines. (5) Copy holders for attachment to typewriters. (6) Metal address plates, whether or not cut or embossed, identifiable as for use in addressing machines. (7) Calculating devices for incorporation in typewriters, accounting machines, calculating machines, etc. (8) Diskettes for cleaning disk drives in ADP machines, etc. (9) Electronic memory modules (e.g., SIMMs (Single In-line Memory Modules) and DIMMs (Dual In-line Memory Modules)) suitable for use solely or principally with automatic data processing machines, not consisting of discrete components as required by Note 8 (b) (ⅱ) to Chapter 85, and not having an individual function. But the heading excludes covers, carrying cases and felt pads; these are classified in their appropriate headings. It also excludes articles of furniture (e.g., cupboards and tables) whether or not specially designed for office use (heading 94.03). However, stands for machines of headings 84.69 to 84.72 not normally usable except with the machines in question, remain in this heading. The heading also excludes : (a) Spools or similar supports, suitable for use with machines of a kind falling in heading 84.69, 84.70, 84.71 or 84.72 (classified according to their constituent material, for example, in heading 39.23 or Section XV). (b) Duplicator stencils of paper (heading 48.16) or of other materials (classified according to constituent material). (c) Printed statistical cards (heading 48.23). (d) Magnetic disc packs and other media prepared for magnetic recording (heading 85.23). (e) Electronic integrated circuits (heading 85.42). (f) Revolution counters (e.g., for attachment to typewriters to check speed) (heading 90.29). (g) 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).
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