Customs Tariff
Notes:
1. This Section does not cover articles of heading No., 9503 or 9508, or bobsleighs, toboggans and the like of heading No. 9506.
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 No. 8484) or other articles of vulcanised rubber other than hard rubber (heading No. 4016);
(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 No. 8306;
(e) Machines or apparatus of heading Nos. 8401 to 8479, or parts thereof; articles of heading No. 8481 or 8482 or, provided they constitute integral parts of engines or motors, articles of heading No. 8483;
(f) Electrical machinery or equipment (Chapter 85);
(g) Articles of Chapter 90;
(h) Articles of Chapter 91;
(ij) Arms (Chapter 93);
(k) luminaries and lighting fittings and parts thereof old[Lamps or lighting fittings of] heading 9405; or
(l) Brushes of a kind used as parts of vehicles (heading No. 9603).
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.