1. -
This Section does not cover :
(a)
Transmission or conveyor belts or belting, of plastics of Chapter 39, or
of vulcanised rubber (heading 40.10), or other articles of a kind used
in machinery or mechanical or electrical appliances or for other
technical uses, of vulcanised rubber other than hard rubber (heading
40.16);
(b)
Articles of leather or of composition leather (heading 42.05) or of
furskin (heading 43.03), of a kind used in machinery or mechanical
appliances or for other technical uses;
(c)
Bobbins, spools, cops, cones, cores, reels or similar supports, of any
material (for example, Chapter 39, 40, 44 or 48 or Section XV);
(d)
Perforated cards for Jacquard or similar machines (for example, Chapter
39 or 48 or Section XV);
(e)
Transmission or conveyor belts or belting, of textile material (heading
59.10) or other articles of textile material for technical uses (heading
59.11);
(f)
Precious or semi-precious stones (natural, synthetic or reconstructed)
of headings 71.02 to 71.04, or articles wholly of such stones of heading
71.16, except unmounted worked sapphires and diamonds for styli (heading
85.22);
(g)
Parts of general use, as defined in Note 2 to Section XV, of base metal
(Section XV), or similar goods of plastics (Chapter 39);
(h)
Drill pipe (heading 73.04);
(ij)
Endless belts of metal wire or strip (Section XV);
(k)
Articles of Chapter 82 or 83;
(l)
Articles of Section XVII;
(m)
Articles of Chapter 90;
(n)
Clocks, watches or other articles of Chapter 91;
(o)
Interchangeable tools of heading 82.07 or brushes of a kind used as
parts of machines (heading 96.03); similar interchangeable tools are to
be classified according to the constituent material of their working
part (for example, in Chapter 40, 42, 43, 45 or 59 or heading 68.04 or
69.09);
(p)
Articles of Chapter 95; or
(q)
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), or monopods,
bipods, tripods and similar articles, of heading 96.20.
2. -
Subject to Note 1 to this Section, Note 1 to Chapter 84 and to Note 1 to
Chapter 85, parts of machines (not being parts of the articles of
heading 84.84, 85.44, 85.45, 85.46 or 85.47) are to be classified
according to the following rules :
(a)
Parts which are goods included in any of the headings of Chapter 84 or
85 (other than headings 84.09, 84.31, 84.48, 84.66, 84.73, 84.87, 85.03,
85.22, 85.29, 85.38 and 85.48) are in all cases to be classified in
their respective headings;
(b)
Other parts, if suitable for use solely or principally with a particular
kind of machine, or with a number of machines of the same heading
(including a machine of heading 84.79 or 85.43) are to be classified
with the machines of that kind or in heading 84.09, 84.31, 84.48, 84.66,
84.73, 85.03,
85.22, 85.29 or 85.38 as appropriate. However, parts which are equally
suitable for use principally with the goods of headings 85.17 and 85.25
to 85.28 are to be classified in heading 85.17;
(c)
All other parts are to be classified in heading 84.09, 84.31, 84.48,
84.66, 84.73, 85.03, 85.22, 85.29 or 85.38 as appropriate or, failing
that, in heading 84.87 or 85.48.
3. -
Unless the context otherwise requires, composite machines consisting of
two or more machines fitted together to form a whole and other machines
designed for the purpose of performing two or more complementary or
alternative functions are to be classified as if consisting only of that
component or as being that machine which performs the principal function.
4. -
Where a machine (including a combination of machines) consists of
individual components (whether separate or interconnected by piping, by
transmission devices, by electric cables or by other devices) intended
to contribute together to a clearly defined function covered by one of
the headings in Chapter 84 or Chapter 85, then the whole falls to be
classified in the heading appropriate to that function.
5. -
For the purposes of these Notes, the expression “machine” means any
machine, machinery, plant, equipment, apparatus or appliance cited in
the headings of Chapter 84 or 85.