84 NUCLEAR REACTORS, BOILERS, MACHINERY AND MECHANICAL APPLIANCES; PARTS THEREOF

1. This section does not cover: (a) transmission or conveyor belts or belting, of plastics of Chapter 39, or of vulcanised rubber (heading 4010 ), 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 4016 ); (b) articles of leather or of composition leather (heading 4205 ) or of furskin (heading 4303 ), 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 5910 ) or other articles of textile material for technical uses (heading 5911 ); (f) precious or semi-precious stones (natural, synthetic or reconstructed) of headings 7102 to 7104 , or articles wholly of such stones of heading 7116 , except unmounted worked sapphires and diamonds for styli (heading 8522 ); (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 7304 ); (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 8207 or brushes of a kind used as parts of machines (heading 9603 ); 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 6804 or 6909 ); (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 9612 if inked or otherwise prepared for giving impressions), or monopods, bipods, tripods and similar articles, of heading 9620 . 2. Subject to note 1 to this section, note 1 to Chapter 84 and note 1 to Chapter 85, parts of machines (not being parts of the articles of heading 8484 , 8544 , 8545 , 8546 or 8547 ) 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 8409 , 8431 , 8448 , 8466 , 8473 , 8487 , 8503 , 8522 , 8529 , 8538 and 8548 ) 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 8479 or 8543 ) are to be classified with the machines of that kind or in heading 8409 , 8431 , 8448 , 8466 , 8473 , 8503 , 8522 , 8529 or 8538 as appropriate. However, parts which are equally suitable for use principally with the goods of headings 8517 and 8525 to 8528 are to be classified in heading 8517 , and parts which are suitable for use solely or principally with the goods of heading 8524 are to be classified in heading 8529 ; (c) All other parts are to be classified in heading 8409 , 8431 , 8448 , 8466 , 8473 , 8503 , 8522 , 8529 or 8538 as appropriate or, failing that, in heading 8487 or 8548 . 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 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. 6. (A) Throughout the nomenclature, the expression ‘electrical and electronic waste and scrap’ means electrical and electronic assemblies, printed circuit boards, and electrical or electronic articles that: (a) have been rendered unusable for their original purposes by breakage, cutting-up or other processes or are economically unsuitable for repair, refurbishment or renovation to render them fit for their original purposes; and (b) are packaged or shipped in a manner not intended to protect individual articles from damage during transportation, loading and unloading operations. (B) Mixed consignments of ‘electrical and electronic waste and scrap’ and other waste and scrap are to be classified in heading 8549 . (C) This section does not cover municipal waste, as defined in note 4 to Chapter 38. Additional notes 1. Tools necessary for the assembly or maintenance of machines are to be classified with those machines if imported with them. Interchangeable tools imported with machines are also to be classified therewith if they form part of the normal equipment of the machines and are normally sold with them. 2. Should the customs so require, the declarant shall produce, in support of his declaration, an illustrated document (for example, instructions, prospectus, a page from a catalogue, a photograph) giving the normal description of the machine, its uses and essential characteristics and, in respect of an unassembled or disassembled machine, an assembly plan and a list of the contents of the various packages. 3. The provisions of general rule 2(a) are also applicable, at the request of the declarant and subject to conditions stipulated by the competent authorities, to machines imported in split consignments.

1. This chapter does not cover: (a) millstones, grindstones or other articles of Chapter 68; (b) machinery or appliances (for example, pumps) of ceramic material and ceramic parts of machinery or appliances of any material (Chapter 69); (c) laboratory glassware (heading 7017 ); machinery, appliances or other articles for technical uses or parts thereof, of glass (heading 7019 or 7020 ); (d) articles of heading 7321 or 7322 or similar articles of other base metals (Chapters 74 to 76 or 78 to 81); (e) vacuum cleaners of heading 8508 ; (f) electromechanical domestic appliances of heading 8509 ; digital cameras of heading 8525 ; (g) radiators for the articles of Section XVII; or (h) hand-operated mechanical floor sweepers, not motorised (heading 9603 ). 2. Subject to the operation of note 3 to Section XVI and subject to note 11 to this chapter, a machine or appliance which answers to a description in one or more of the headings 8401 to 8424 , or heading 8486 and at the same time to a description in one or more of the headings 8425 to 8480 is to be classified under the appropriate heading of the former group or under heading 8486 , as the case may be, and not the latter group. (A) Heading 8419 does not, however, cover: (a) germination plant, incubators or brooders (heading 8436 ); (b) grain dampening machines (heading 8437 ); (c) diffusing apparatus for sugar juice extraction (heading 8438 ); (d) machinery for the heat-treatment of textile yarns, fabrics or made up textile articles (heading 8451 ); or (e) machinery, plant or laboratory equipment, designed for a mechanical operation, in which a change of temperature, even if necessary, is subsidiary. (B) Heading 8422 does not cover: (a) sewing machines for closing bags or similar containers (heading 8452 ); or (b) office machinery of heading 8472 . (C) Heading 8424 does not cover: (a) ink-jet printing machines (heading 8443 ); or (b) water-jet cutting machines (heading 8456 ). 3. A machine tool for working any material which answers to a description in heading 8456 and at the same time to a description in heading 8457 , 8458 , 8459 , 8460 , 8461 , 8464 or 8465 is to be classified in heading 8456 . 4. Heading 8457 applies only to machine tools for working metal, other than lathes (including turning centres), which can carry out different types of machining operations either: (a) by automatic tool change from a magazine or the like in conformity with a machining programme (machining centres); (b) by the automatic use, simultaneously or sequentially, of different unit heads working on a fixed position workpiece (unit construction machines, single station); or (c) by the automatic transfer of the workpiece to different unit heads (multi-station transfer machines). 5. For the purposes of heading 8462 , a ‘slitting line’ for flat products is a processing line composed of an uncoiler, a coil flattener, a slitter and a recoiler. A ‘cut-to-length line’ for flat products is a processing line composed of an uncoiler, a coil flattener, and a shear. 6. (A) For the purposes of heading 8471 , the expression ‘automatic data-processing machines’ means machines, capable of (1) storing the processing program or programs and at least the data immediately necessary for the execution of the program; (2) being freely programmed in accordance with the requirements of the user; (3) performing arithmetical computations specified by the user; and (4) executing, without human intervention, a processing program which requires them to modify their execution, by logical decision during the processing run. (B) Automatic data-processing machines may be in the form of systems consisting of a variable number of separate units. (C) Subject to paragraph (D) and (E) below, a unit is to be regarded as being a part of an automatic data-processing system if it meets all of the following conditions: (1) it is of a kind solely or principally used in an automatic data-processing system; (2) it is connectable to the central processing unit either directly or through one or more other units; and (3) it is able to accept or deliver data in a form (codes or signals) which can be used by the system. Separately presented units of an automatic data-processing machine are to be classified in heading 8471 . However keyboards, X-Y coordinate input devices and disk storage units which satisfy the conditions of paragraphs (C)(2) and (C)(3) above, are in all cases to be classified as units of heading 8471 . (D) Heading 8471 does not cover the following when presented separately, even if they meet all of the conditions set forth in note 6(C) above: (1) printers, copying machines, facsimile machines, whether or not combined; (2) apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network); (3) loudspeakers and microphones; (4) television cameras, digital cameras and video camera recorders; (5) monitors and projectors, not incorporating television reception apparatus. (E) Machines incorporating or working in conjunction with an automatic data-processing machine and performing a specific function other than data processing are to be classified in the headings appropriate to their respective functions or, failing that, in residual headings. 7. Heading 8482 applies, inter alia, to polished steel balls, the maximum and minimum diameters of which do not differ from the nominal diameter by more than 1 % or by more than 0,05 mm, whichever is less. Other steel balls are to be classified in heading 7326 . 8. A machine which is used for more than one purpose is, for the purposes of classification, to be treated as if its principal purpose were its sole purpose. Subject to note 2 to this chapter and note 3 to Section XVI, a machine the principal purpose of which is not described in any heading or for which no one purpose is the principal purpose is, unless the context otherwise requires, to be classified in heading 8479 . Heading 8479 also covers machines for making rope or cable (for example, stranding, twisting or cabling machines) from metal wire, textile yarn or any other material or from a combination of such materials. 9. For the purposes of heading 8470 , the term ‘pocket-size’ applies only to machines the dimensions of which do not exceed 170 mm × 100 mm × 45 mm. 10. For the purposes of heading 8485 , the expression ‘additive manufacturing’ (also referred to as 3D printing) means the formation of physical objects, based on a digital model, by the successive addition and layering, and consolidation and solidification, of material (for example, metal, plastics or ceramics). Subject to note 1 to Section XVI and note 1 to Chapter 84, machines answering to the description in heading 8485 are to be classified in that heading and in no other heading of the nomenclature. 11. (A) Notes 12(a) and 12(b) to Chapter 85 also apply with respect to the expressions ‘semiconductor devices’ and ‘electronic integrated circuits’, respectively, as used in this note and in heading 8486 . However, for the purposes of this note and of heading 8486 , the expression ‘semiconductor devices’ also covers photosensitive semiconductor devices and light-emitting diodes (LED). (B) For the purposes of this note and of heading 8486 , the expression ‘manufacture of flat panel displays’ covers the fabrication of substrates into a flat panel. It does not cover the manufacture of glass or the assembly of printed circuit boards or other electronic components onto the flat panel. The expression ‘flat panel display’ does not cover cathode-ray tube technology. (C) Heading 8486 also includes machines and apparatus solely or principally of a kind used for: (1) the manufacture or repair of masks and reticles; (2) assembling semiconductor devices or electronic integrated circuits; (3) lifting, handling, loading or unloading of boules, wafers, semiconductor devices, electronic integrated circuits and flat panel displays. (D) Subject to note 1 to Section XVI and note 1 to Chapter 84, machines and apparatus answering to the description in heading 8486 are to be classified in that heading and in no other heading of the nomenclature. Subheading notes 1. For the purposes of subheading 8465 20 , the term ‘machining centres’ applies only to machine-tools for working wood, cork, bone, hard rubber, hard plastics or similar hard materials, which can carry out different types of machining operations by automatic tool change from a magazine or the like in conformity with a machining programme. 2. For the purposes of subheading 8471 49 , the term ‘systems’ means automatic data-processing machines whose units satisfy the conditions laid down in note 6(C) to Chapter 84 and which comprise at least a central processing unit, one input unit (for example, a keyboard or a scanner), and one output unit (for example, a visual display unit or a printer). 3. For the purposes of subheading 8481 20 , the expression ‘valves for oleohydraulic or pneumatic transmissions’ means valves which are used specifically in the transmission of ‘fluid power’ in a hydraulic or pneumatic system, where the energy source is supplied in the form of pressurized fluids (liquid or gas). These valves may be of any type (for example, pressure-reducing type, check type). Subheading 8481 20 takes precedence over all other subheadings of heading 8481 . 4. Subheading 8482 40 applies only to bearings with cylindrical rollers of a uniform diameter not exceeding 5 mm and having a length which is at least three times the diameter. The ends of the rollers may be rounded. Additional notes 1. For the purposes of subheadings 8407 10 and 8409 10 , the expression ‘aircraft engines’ shall apply only to engines designed for fitting with an airscrew or rotor. 2. Subheading 8471 70 30 shall also apply to CD-ROM drives, being storage units for automatic data-processing machines, which consist of drive units designed for retrieving the signals from CD-ROMs, audio CDs and photo CDs and equipped with a jack for earphones, a volume-control button or a start/stop button.