Customs Tariff
Chapter 84
Nuclear Reactors, Boilers, Machinery and Mechanical Appliances; Parts Thereof
1. This Chapter does not cover:
Millstones, grindstones or other articles of Chapter 68;
Machinery or appliances (for example, pumps) of ceramic material and ceramic parts of machinery or appliances of any material (Chapter 69);
Laboratory glassware (heading 70.17); machinery, appliances or other articles for technical uses or parts thereof, of glass (heading 70.19 or 70.20);
Articles of heading 73.21 or 73.22 or similar articles of other base metals (Chapters 74 to 76 or 78 to 81);
vacuum cleaners of heading 8508;
electro-mechanical domestic appliances of heading 8509; digital cameras of heading 8525; or
hand-operated mechanical floor sweepers, not motorised (heading 9603).
2. Subject to the operation of Note 3 to Section XVI and subject to Note 9 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 other of the headings 8425 to 8480 is to be classified under the appropriate heading of the headings 8401 to 8424 or under the heading 8486, as the case may be, and not under the headings 8425 to 8480.
Heading
84.19
does
not,
however,
cover:
(a)
Germination
plant,
incubators
or
brooders
(heading
84.36);
(b)
Grain
dampening
machines
(heading
84.37);
(c)
Diffusing
apparatus
for
sugar
juice
extraction
(heading
84.38);
(d)
Machinery
for
the
heat-treatment
of
textile
yarns,
fabrics
or
made
up
textile
articles
(heading
84.51);
or
(e)
Machinery
or
plant,
designed
for
mechanical
operation,
in
which
a
change
of
temperature,
even
if
necessary,
is
subsidiary.
Heading
84.
22
does
not
cover:
(a)
Sewing
machines
for
closing
bags
or
similar
containers
(heading
84.52);
or
(b)
Office
machinery
of
heading
84.72.
Heading
84.
24
does
not
cover:
Ink-jet
printing
machines (heading 8443).
3.
A
machine-tool
for
working
any
material
which
answers
to
a
description
in
heading
84.56
and
at
the
same
time
to
a
description
in
heading
84.57,
84.58,
84.59,
84.60,
84.61.
84.64
or
84.65
is
to
be
classified
in
heading
84.56.
4.
Heading
84.57
applies
only
to
machine-tools
for
working
metal,
other
than
lathes
(including
turning
centres),
which
can
carry
out
different
types
of
machining
operations
either:
by automatic tool change from a magazine or the like in conformity with a machining programme (machining centres),
by the automatic use, simultaneously or sequentially, of different unit heads working on a fixed position workpiece (unit construction machines, single station), or
by
the
automatic
transfer
of
the work piece
to
different
unit
heads
(multistation
transfer
machines).
5.(A) For the purposes of heading 8471, the expression "automatic data processing machine" means machine capable of :
(i) storing the processing programme or programmes and at least the data immediately necessary for the execution of the programme;
(ii) being freely programmed in accordance with the requirements of the user;
(iii) performing arithmetical computations specified by the user; and
(iv) executing, without human intervention, a processing programme 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 paragraphs (D) and (E), a unit is to be regarded as being part of an automatic data processing system if it meets all of the following conditions :
(i) it is of a kind solely or principally used in an automatic data processing system;
(ii) it is connectable to the central processing unit either directly or through one or more other units; and
(iii) 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 co-ordinate input devices and disk storage units which satisfy the conditions of (ii) and (iii) 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 paragraph (C):
(i) printers, copying machines, facsimile machines, whether or not combined;
(ii) 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);
(iii) loudspeakers and microphones;
(iv) television cameras, digital cameras and video camera recorders;
(v) 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.
6.
Heading
84.82
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
73.26.
7.
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
84.79.
Heading
84.79
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.
8. For the purposes of heading 84.70, the term "pocket-size" applies only to machines the dimensions of which do not exceed 170 mm. x 100 mm. x 45 mm.
9.(A) Clauses (a) and (b) of Note 8 to Chapter 85 shall also apply respectively to the expressions "semiconductor devices" and "electronic integrated circuits", used in this Note and in the heading 8486. However, for the purposes of this Note and heading 8486, the expression "semiconductor devices" also covers photosensitive semiconductor devices and light emitting diodes.
(B) For the purposes of this Note and 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: (i) the manufacture or repair of masks and reticles; (ii) assembling semiconductor devices or electronic integrated circuits; and;
(iii) 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 this schedule.
SUB-HEADING
NOTES
1.
For
the
purposes
of
Subheading
8471.49,
the
term
"systems"
means
automatic
data
processing
machines
whose
units
satisfy
the
conditions
laid
down
in
Note 5(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).
2. Sub-heading 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.
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