1. -
This Chapter does not cover :
(a)
Articles of a kind used in machines, appliances or for other technical
uses, of vulcanised rubber other than hard rubber (heading 40.16), of
leather or of composition leather (heading 42.05) or of textile material
(heading 59.11);
(b)
Supporting belts or other support articles of textile material, whose
intended effect on the organ to be supported or held derives solely from
their elasticity (for example, maternity belts, thoracic support
bandages, abdominal support bandages, supports for joints or muscles)
(Section XI);
(c)
Refractory goods of heading 69.03; ceramic wares for laboratory,
chemical or other technical uses, of heading 69.09;
(d)
Glass mirrors, not optically worked, of heading 70.09, or mirrors of
base metal or of precious metal, not being optical elements (heading
83.06 or Chapter 71);
(e)
Goods of heading 70.07, 70.08, 70.11, 70.14, 70.15 or 70.17;
(f)
Parts of general use, as defined in Note 2 to Section XV, of base metal
(Section XV) or similar goods of plastics (Chapter 39);
(g)
Pumps incorporating measuring devices, of heading 84.13; weight-operated
counting or checking machinery, or separately presented weights for
balances (heading 84.23); lifting or handling machinery (headings 84.25
to 84.28); paper or paperboard cutting machines of all kinds (heading
84.41); fittings for adjusting work or tools on machine-tools or
water-jet cutting machines, of heading 84.66, including fittings with
optical devices for reading the scale (for example, “optica”
dividing heads) but not those which are in themselves essentially
optical instruments (for example, alignment telescopes); calculating
machines (heading 84.70); valves or other appliances of heading 84.81;
machines and apparatus (including apparatus for the projection or
drawing of circuit patterns on sensitised semiconductor materials) of
heading 84.86;
h)
Searchlights or spotlights of a kind used for cycles or motor vehicles
(heading 85.12); portable electric lamps of heading 85.13;
cinematographic sound recording, reproducing or re-recording apparatus
(heading 85.19); sound-heads (heading 85.22); television cameras,
digital cameras and video camera recorders (heading 85.25); radar
apparatus, radio navigational aid apparatus or radio remote control
apparatus (heading 85.26); connectors for optical fibres, optical fibre
bundles or cables (heading 85.36); numerical control apparatus of
heading 85.37; sealed beam lamp units of heading 85.39; optical fibre
cables of heading 85.44;
(ij)
Searchlights or spotlights of heading 94.05;
(k)
Articles of Chapter 95;
(l)
Monopods, bipods, tripods and similar articles, of heading 96.20;
(m)
Capacity measures, which are to be classified according to their
constituent material; or
(n)
Spools, reels or similar supports (which are to be classified according
to their constituent material, for example, in heading 39.23 or Section
XV).
2. -
Subject to Note 1 above, parts and accessories for machines, apparatus,
instruments or articles of this Chapter are to be classified according
to the following rules :
(a)
Parts and accessories which are goods included in any of the headings of
this Chapter or of Chapter 84, 85 or 91 (other than heading 84.87, 85.48
or 90.33) are in all cases to be classified in their respective headings;
(b)
Other parts and accessories, if suitable for use solely or principally
with a particular kind of machine, instrument or apparatus, or with a
number of machines, instruments or apparatus of the same heading
(including a machine, instrument or apparatus of heading 90.10, 90.13 or
90.31) are to be classified with the machines, instruments or apparatus
of that kind;
(c)
All other parts and accessories are to be classified in heading 90.33.
3. -
The provisions of Notes 3 and 4 to Section XVI apply also to this
Chapter.
4. -
Heading 90.05 does not apply to telescopic sights for fitting to arms,
periscopic telescopes for fitting to submarines or tanks, or to
telescopes for machines, appliances, instruments or apparatus of this
Chapter or Section XVI; such telescopic sights and telescopes are to be
classified in heading 90.13.
5. -
Measuring or checking optical instruments, appliances or machines which,
but for this Note, could be classified both in heading 90.13 and in
heading 90.31 are to be classified in heading 90.31.
6. -
For the purposes of heading 90.21, the expression “orthopaedic
appliances” means appliances for :
-
Preventing or correcting bodily deformities; or
-
Supporting or holding parts of the body following an illness, operation
or injury.
Orthopaedic
appliances include footwear and special insoles designed to correct
orthopaedic conditions, provided that they are either (1) made to
measure or (2) mass-produced, presented singly and not in pairs and
designed to fit either foot equally.
7. -
Heading 90.32 applies only to :
(a)
Instruments and apparatus for automatically controlling the flow, level,
pressure or other variables of liquids or gases, or for automatically
controlling temperature, whether or not their operation depends on an
electrical phenomenon which varies according to the factor to be
automatically controlled, which are designed to bring this factor to,
and maintain it at, a desired value, stabilised against disturbances, by
constantly or periodically measuring its actual value; and
(b)
Automatic regulators of electrical quantities, and instruments or
apparatus for automatically controlling non-electrical quantities the
operation of which depends on an electrical phenomenon varying according
to the factor to be controlled, which are designed to bring this factor
to, and maintain it at, a desired value, stabilised against
disturbances, by constantly or periodically measuring its actual value.