- Section 17
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Section notes
Notes
1. This Section does not cover articles of heading 95.01,
95.03 or 95.08, or bobsleighs, toboggans or the like of
heading 95.06.
2. The expressions "parts" and "parts and accessories" do
not apply to the following articles, whether or not they
are identifiable as for the goods of this Section:
(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; articles of heading 84.81 or 84.82 or,
provided they constitute integral parts of engines or
motors, articles of heading 84.83;
(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.
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86
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Railway or tramway locamotives, rolling-stock and parts thereof; railwayor tramway track fixtures and fittings and parts thereof; mechanicalmechanical (including electro-mechanical) traffric signalling equipmen
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87
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Vehicles other than railway or tramway rolling-stock, and parts andaccessories thereof
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88
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Aircraft, spacecraft, and parts thereof.
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89
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Ships, Boats and Floating Structures