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Section XVI : Machinery and mechanical appliances; electrical equipment; parts thereof, sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles

There are important section notes for this part of the tariff:

  • 1. This section does not cover: a. transmission or conveyor belts or belting, of plastics of Chapter [39](/chapters/39), or of vulcanised rubber (heading [4010](/headings/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](/headings/4016)); b. articles of leather or of composition leather (heading [4205](/headings/4205)) or of furskin (heading [4303](/headings/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](/chapters/39), [40](/chapters/40), [44](/chapters/44) or [48](/chapters/48) or Section XV); d. perforated cards for jacquard or similar machines (for example, Chapter [39](/chapters/39) or [48](/chapters/48) or Section XV); e. transmission or conveyor belts or belting, of textile material (heading [5910](/headings/5910)) or other articles of textile material for technical uses (heading [5911](/headings/5911)); f. precious or semi-precious stones (natural, synthetic or reconstructed) of heading [7102](/headings/7102) to [7104](/headings/7104), or articles wholly of such stones of heading [7116](/headings/7116), except unmounted worked sapphires and diamonds for styli (heading [8522](/headings/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](/chapters/39)); h. drill pipe (heading [7304](/headings/7304)); ij endless belts of metal wire or strip (Section XV); k. articles of Chapter [82](/chapters/82) or [83](/chapters/83); l. articles of Section XVII; m. articles of Chapter [90](/chapters/90); n. clocks, watches or other articles of Chapter [91](/chapters/91); o. interchangeable tools of heading [8207](/headings/8207) or brushes of a kind used as parts of machines (heading [9603](/headings/9603)); similar interchangeable tools are to be classified according to the constituent material of their working part (for example, in Chapter [40](/chapters/40), 42, 43, 45 or [59](/chapters/59) or heading [6804](/headings/6804) or [6909](/headings/6909)); p. articles of Chapter [95](/chapters/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](/headings/9612) if inked or otherwise prepared for giving impressions), or monopods, bipods, tripods and similar articles, of heading [9620](/headings/9620). 2. Subject to note 1 to this section, note 1 to Chapter [84](/chapters/84) and to note 1 to Chapter [85](/chapters/85), parts of machines (not being parts of the articles of heading [8484](/headings/8484), [8544](/headings/8544), [8545](/headings/8545), [8546](/headings/8546) or [8547](/headings/8547)) are to be classified according to the following rules: a. Parts which are goods included in any of the headings of Chapter [84](/chapters/84) or [85](/chapters/85) (other than heading [8409](/headings/8409), [8431](/headings/8431), [8448](/headings/8448), [8466](/headings/8466), [8473](/headings/8473), [8487](/headings/8487), [8503](/headings/8503), [8522](/headings/8522), [8529](/headings/8529), [8538](/headings/8538) and [8548](/headings/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](/headings/8479) or [8543](/headings/8543)) are to be classified with the machines of that kind or in heading [8409](/headings/8409), [8431](/headings/8431), [8448](/headings/8448), [8466](/headings/8466), [8473](/headings/8473), [8503](/headings/8503), [8522](/headings/8522), [8529](/headings/8529) or [8538](/headings/8538) as appropriate. However, parts which are equally suitable for use principally with the goods of heading [8517](/headings/8517) and [8525](/headings/8525) to [8528](/headings/8528) are to be classified in heading [8517](/headings/8517), and parts which are suitable for use solely or principally with the goods of heading [8524](/headings/8524) are to be classified in heading [8529](/headings/8529); c. All other parts are to be classified in heading [8409](/headings/8409), [8431](/headings/8431), [8448](/headings/8448), [8466](/headings/8466), [8473](/headings/8473), [8503](/headings/8503), [8522](/headings/8522), [8529](/headings/8529) or [8538](/headings/8538) as appropriate or, failing that, in heading [8487](/headings/8487) or [8548](/headings/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](/chapters/84) or [85](/chapters/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](/chapters/84) or [85](/chapters/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 ar-ticles that : - (i) 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 - (ii) 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](/headings/8549). - (C) This Section does not cover municipal waste, as defined in Note 4 to Chapter [38](/chapters/38). ## Additional section 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. The provisions of general rule of interpretation 2(a) are also applicable, at the request of the declarant and subject to conditions stipulated by the Customs authorities, to machines imported in split consignments.
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