Section notes
Notes
1. This Section does not cover:
(a) Transmission or c7onveyor 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 42.04) 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 XV11;
(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).
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, 84.85, 8503.00, 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, 8503.00, 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 84.85 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 i