Customs Tariff
Chapter 84
Nuclear Reactors, Boilers, Machinery and Mechanical Appliances; Parts Thereof
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 headiang 8508:
(f) electro-mechanical domestic appliances of heading 8509; digital cameras of heading 8525;
(g) radiators for the articles of Section XVII; or
(h) hand-operated mechnical 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 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:
(i) germination plant, incubators or brooders (heading 8436);(b) heading 8422 does not cover:
(ii) grain dampening machines (heading 8437);
(iii) diffusing apparatus for sugar juice extraction (heading 8438);
(iv) machinery for the heat-treatment of textile yarns, fabrics or made up textile articles
(heading 8451); or
(v) machinery or plant, designed for a mechanical operation, in which a change of
temperature, even if necessary, is subsidiary
(i) sewing machines for closing bags or similar containers (heading 8452); or
(ii) office machinery of heading 8472.
(c) heading 8424
does not cover:
(d) ink-jet printing machines (heading 8443); or
(ii) water-jet cutting machines (heading 8456).
old[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
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
or
plant,
designed
for
mechanical
operation,
in
which
a
change
of
temperature,
even
if
necessary,
is
subsidiary.
Heading
8422
does
not
cover:
(a)
Sewing
machines
for
closing
bags
or
similar
containers
(heading
8452);
or
(b)
Office
machinery
of
heading
8472.
Heading
8424
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
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:
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. 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 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.
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. x 100 mm. x 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) old[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
sub-heading 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 sub-heading 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 rocessing 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 sub-heading 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 pressurised fluids (liquid or gas). These valves may be of any type (for example, pressure-reducing type, check type). Sub-heading 8481 20 takes precedence over all other sub-headings of heading 8481.
4. 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.