Section 17 : VEHICLES, AIRCRAFT, VESSELS AND ASSOCIATED TRANSPORT EQUIPMENT

(a) Joints, washers or the like of any material (classified according to their constituent material or in heading 84.84) or other articles of vulcanised rubber other than hard rubber (heading 40.16);

(b) Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39);

(c) Articles of Chapter 82 (tools);

(d) Articles of heading 83.06;

(e) Machines or apparatus of headings 84.01 to 84.79, or parts thereof, other than the radiators for the articles of this Section; articles of heading 84.81 or 84.82 or, provided they constitute integral parts of engines or motors, articles of heading 84.

(f) Electrical machinery or equipment (Chapter 85);

(g) Articles of Chapter 90;

(h) Articles of Chapter 91;

(ij) Arms (Chapter 93);

(k) Lamps or lighting fittings of heading 94.05; or

(l) Brushes of a kind used as parts of vehicles (heading 96.03).
3. References in Chapters 86 to 88 to "parts" or "accessories" do not apply to parts or accessories which are not suitable for use solely or principally with the articles of those Chapters. A part or accessory which answers to a description in two or more of the headings of those Chapters is to be classified under that heading which corresponds to the principal use of that part or accessory.
4. For the purposes of this Section :

(a) Vehicles specially constructed to travel on both road and rail are classified under the appropriate heading of Chapter 87;

(b) Amphibious motor vehicles are classified under the appropriate heading of Chapter 87;

(c) Aircraft specially constructed so that they can also be used as road vehicles are classified under the appropriate heading of Chapter 88.
5. Air‑cushion vehicles are to be classified within this Section with the vehicles to which they are most akin as follows :

(a) In Chapter 86 if designed to travel on a guide‑track (hovertrains);

(b) In Chapter 87 if designed to travel over land or over both land and water;

(c) In Chapter 89 if designed to travel over water, whether or not able to land on beaches or landing‑stages or also able to travel over ice.
Parts and accessories of air‑cushion vehicles are to be classified in the same way as those of vehicles of the heading in which the air‑cushion vehicles are classified under the above provisions.
Hovertrain track fixtures and fittings are to be classified as railway track fixtures and fittings, and signalling, safety or traffic control equipment for hovertrain transport systems as signalling, safety or traffic control equipment for railways.

GENERAL

(Ⅰ) GENERAL CONTENT OF THE SECTION
This Section covers railway vehicles of all types and hovertrains (Chapter 86), other land vehicles, including air‑cushion vehicles (Chapter 87), aircraft and spacecraft (Chapter 88) and ships, boats, hovercraft and floating structures (Chapter 89), except the following :

(a) Certain mobile machines (see Part (Ⅱ) below).

(b) Demonstrational models of heading 90.23.

(c) Toys, certain winter sports equipment, and vehicles for fairground use. The Section excludes, for example, toy cycles (other than bicycles), pedal cars, etc., designed to be ridden by children, toy boats and aircraft (heading 95.03); bobsleighs, toboggans and the like (heading 95.06); "dodge'em" cars (heading 95.08).

In addition, the Section includes certain specified items of associated transport equipment such as containers specially designed and equipped for carriage by one or more modes of transport, certain railway or tramway track fittings and fixtures, and mechanical (including electro‑mechanical) signalling equipment (Chapter 86) and parachutes, aircraft launching gear, deck‑arrestor or similar gear and ground flying trainers (Chapter 88).
Subject to the provisions of Part (Ⅲ) below, the Section also covers parts and accessories of the vehicles, aircraft, etc., of Chapters 86 to 88.

(Ⅱ) SELF‑PROPELLED OR OTHER MOBILE MACHINES
Many machines or equipment (in particular of the type falling in Section XVI) can be mounted on the vehicle chassis or on the floating bases of Section XVII; the classification of the resultant mobile machine depends on various factors, in particular on the type of base.
For example, all mobile machines, formed by mounting a machine on a floating base are classified in Chapter 89 (e.g., floating cranes, dredgers, grain elevators, etc.). For the classification of mobile machines formed by mounting equipment on a vehicle chassis of Chapter 86 or 87, see the Explanatory Notes to heading 86.04, 87.01, 87.05, 87.09 or 87.16.

(Ⅲ) PARTS AND ACCESSORIES
It should be noted that Chapter 89 makes no provision for parts (other than hulls) or accessories of ships, boats or floating structures. Such parts and accessories, even if identifiable as being for ships, etc., are therefore classified in other Chapters in their respective headings. The other Chapters of this Section each provide for the classification of parts and accessories of the vehicles, aircraft or equipment concerned.
It should, however, be noted that these headings apply only to those parts or accessories which comply with all three of the following conditions :

(a) They must not be excluded by the terms of Note 2 to this Section (see paragraph (A) below). and

(b) They must be suitable for use solely or principally with the articles of Chapters 86 to 88 (see paragraph (B) below). and

(c) They must not be more specifically included elsewhere in the Nomenclature (see paragraph (C) below).

(A) Parts and accessories excluded by Note 2 to Section XVII.
This Note excludes the following parts and accessories, whether or not they are identifiable as for the articles of this Section :

(1) Joints, gaskets, washers and the like, of any material (classified according to their constituent material or in heading 84.84) and other articles of vulcanised rubber other than hard rubber (e.g., mudguard‑flaps and pedal covers) (heading 40.16).

(2) Parts of general use as defined in Note 2 to Section XV, for example, cable and chain (whether or not cut to length or equipped with end fittings, other than brake cables, accelerator cables and similar cables suitable for use in vehicles of Chapter 87), nails, bolts, nuts, washers, cotters and cotter-pins, springs (including leaf springs for vehicles) (such goods of base metals fall in Chapters 73 to 76 and 78 to 81, and similar goods of plastics fall in Chapter 39), and locks, fittings or mountings for vehicle coachwork (e.g., made up ornamental beading strips, hinges, door handles, grip bars, foot rests, window opening mechanisms), number plates, nationality plates, etc. (such goods of base metals fall in Chapter 83, and similar goods of plastics fall in Chapter 39).

(3) Spanners, wrenches and other tools of Chapter 82.

(4) Bells (e.g., for cycles) and other articles of heading 83.06.

(5) Machines and mechanical appliances, and parts thereof, of headings 84.01 to 84.79, for example :

(a) Boilers and boiler equipment (heading 84.02 or 84.04).

(b) Producer gas generators (e.g., for cars) (heading 84.05).

(c) Steam turbines of heading 84.06.

(d) Engines of all kinds including engines fitted with gear boxes and parts thereof, falling in headings 84.07 to 84.12.

(e) Pumps, compressors and fans (heading 84.13 or 84.14).

(f) Air‑conditioning machines (heading 84.15).

(g) Mechanical appliances for projecting, dispersing or spraying liquids or powders; fire extinguishers (heading 84.24).

(h) Lifting, handling, loading or unloading machinery (e.g., hoists, jacks, derricks), moving, grading, levelling, scraping, excavating, tamping, compacting, extracting or boring machinery, for earth, minerals or ores (heading 84.25, 84.26, 84.28, 84.30 or 84.31).

(ij) Agricultural machinery of heading 84.32 or 84.33 (e.g., threshing, seed distributing, mowing, etc., attachments) constructed for mounting on vehicles.

(k) Machinery of a kind described in heading 84.74.

(l) Windscreen wiping mechanisms of heading 84.79.

(6) Certain other goods of Chapter 84, e.g. :

(a) Taps, cocks, valves and similar appliances (e.g., radiator drainage taps, inner‑tube valves) (heading 84.81).

(b) Ball or roller bearings (heading 84.82).

(c) Internal parts of engines or motors (crank shafts, cam shafts, flywheels, etc.) falling in heading 84.83.

(7) Electrical machinery or equipment of Chapter 85, for example :

(a) Electric motors, generators, transformers, etc., of heading 85.01 or 85.04.

(b) Electro‑magnets, electro‑magnetic clutches, brakes, etc., of heading 85.05.

(c) Electric accumulators (heading 85.07).

(d) Electrical ignition or starting equipment of a kind used for spark‑ignition or compression‑ignition internal combustion engines (sparking plugs, starter motors, etc.) (heading 85.11).

(e) Electrical lighting, signalling, windscreen wiping, defrosting, demisting, equipment for cycles or motor vehicles (heading 85.12); electrical signalling apparatus for other vehicles (e.g., trains) or for aircraft or ships (heading 85.31); electrical defrosters or demisters for such other vehicles, aircraft or ships (heading 85.43).

(f) Electric heating units for motor or railway vehicles, aircraft, etc. (heading 85.16).

(g) Microphones, loudspeakers and audio‑frequency electric amplifiers (heading 85.18).

(h) Radio transmitters and receivers (heading 85.25 or 85.27).

(ij) Electrical capacitors (heading 85.32).

(k) Pantographs and other current collectors for electric traction vehicles, and fuses, switches and other electrical apparatus of heading 85.35 or 85.36.

(l) Electric filament lamps and electric discharge lamps, including sealed beam lamp units, of heading 85.39.

(m) Other electrical fittings, such as insulated electric wire and cable (including wiring sets) and electrical articles of graphite or other carbon, whether or not fitted with terminals; insulators, insulating fittings (headings 85.44 to 85.48).

(8) Instruments and apparatus of Chapter 90, including those used on certain vehicles, such as :

(a) Photographic or cinematographic cameras (heading 90.06 or 90.07).

(b) Navigational instruments and appliances (heading 90.14).

(c) Instruments and appliances used in medical, surgical, dental or veterinary sciences (heading 90.18).

(d) Apparatus based on the use of X‑rays and other apparatus of heading 90.22.

(e) Manometers (heading 90.26).

(f) Revolution counters, taximeters, speed indicators and tachometers and other instruments and apparatus of heading 90.29.

(g) Measuring or checking instruments, appliances and machines of heading 90.31.

(9) Clocks (e.g., instrument panel clocks) (Chapter 91).

(10) Arms (Chapter 93).

(11) Lamps and lighting fittings (e.g., headlamps for aircraft or trains) of heading 94.05.

(12) Brushes (e.g., for road sweeper lorries) (heading 96.03).

(B) Criterion of sole or principal use.

(1) Parts and accessories classifiable both in Section XVII and in another Section.
Under Section Note 3, parts and accessories which are not suitable for use solely or principally with the articles of Chapters 86 to 88 are excluded from those Chapters.
The effect of Note 3 is therefore that when a part or accessory can fall in one or more other Sections as well as in Section XVII, its final classification is determined by its principal use. Thus the steering gear, braking systems, road wheels, mudguards, etc., used on many of the mobile machines falling in Chapter 84, are virtually identical with those used on the lorries of Chapter 87, and since their principal use is with lorries, such parts and accessories are classified in this Section.

(2) Parts and accessories classifiable in two or more headings of the Section.
Certain parts and accessories are suitable for use on more than one type of vehicle (motor cars, aircraft, motorcycles, etc.); examples of such goods include brakes, steering systems, wheels, axles, etc. Such parts and accessories are to be classified in the heading relating to the parts and accessories of the vehicles with which they are principally used.

(C) Parts and accessories covered more specifically elsewhere in the Nomenclature.
Parts and accessories, even if identifiable as for the articles of this Section, are excluded if they are covered more specifically by another heading elsewhere in the Nomenclature, e.g. :

(1) Profile shapes of vulcanised rubber other than hard rubber, whether or not cut to length (heading 40.08).

(2) Transmission belts of vulcanised rubber (heading 40.10).

(3) Rubber tyres, interchangeable tyre treads, tyre flaps and inner tubes (headings 40.11 to 40.13).

(4) Tool bags of leather or of composition leather, of vulcanised fibre, etc. (heading 42.02).

(5) Bicycle or balloon nets (heading 56.08).

(6) Towing ropes (heading 56.09).

(7) Textile carpets (Chapter 57).

(8) Unframed safety glass consisting of toughened or laminated glass, whether or not shaped (heading 70.07).

(9) Rear‑view mirrors (heading 70.09 or Chapter 90 ‑ see the corresponding Explanatory Notes).

(10) Unframed glass for vehicle headlamps (heading 70.14) and, in general, the goods of Chapter 70.

(11) Flexible shafts for speed indicators, revolution counters, etc. (heading 84.83).

(12) Vehicle seats of heading 94.01.

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