Section notes
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
1. THIS SECTION DOES NOT COVER:
(A) TRANSMISSION OR CONVEYOR BELTS OR BELTING, OF
PLASTICS OF CHAPTER 39, OR OF VULCANISED RUBBER
(HEADING 40.10); 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 40.16);
(B) ARTICLES OF LEATHER OR OF COMPOSITION LEATHER
(HEADING 4205.00) OR OF FURSKIN (HEADING 43.03),
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, 40, 44 OR 48 OR SECTION XV);
(D) PERFORATED CARDS FOR JACQUARD OR SIMILAR
MACHINES (FOR EXAMPLE, CHAPTER 39 OR 48 OR
SECTION XV);
(E) TRANSMISSION OR CONVEYOR BELTS OR BELTING, OF
TEXTILE MATERIAL (HEADING 5910.00.00) OR OTHER
ARTICLES OF TEXTILE MATERIAL FOR TECHNICAL USES
(HEADING 59.11);
(F) PRECIOUS OR SEMI-PRECIOUS STONES (NATURAL,
SYNTHETIC OR RECONSTRUCTED) OF HEADINGS 71.02 TO
71.04, OR ARTICLES WHOLLY OF SUCH STONES OF
HEADING 71.16, EXCEPT UNMOUNTED WORKED SAPPHIRES
AND DIAMONDS FOR STYLI (HEADING 85.22);
(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);
(H) DRILL PIPE (HEADING 73.04);
(IJ) ENDLESS BELTS OF METAL WIRE OR STRIP (SECTION
XV);
(K) ARTICLES OF CHAPTER 82 OR 83;
(L) ARTICLES OF SECTION XVII;
(M) ARTICLES OF CHAPTER 90;
(N) CLOCKS, WATCHES OR OTHER ARTICLES OF CHAPTER 91;
(O) INTERCHANGEABLE TOOLS OF HEADING 82.07 OR
BRUSHES OF A KIND USED AS PARTS OF MACHINES
(HEADING 96.03); SIMILAR INTERCHANGEABLE TOOLS
ARE TO BE CLASSIFIED ACCORDING TO THE
CONSTITUENT MATERIAL OF THEIR WORKING PART (FOR
EXAMPLE, IN CHAPTER 40, 42, 43, 45 OR 59 OR
HEADING 68.04 OR 69.09);
(P) ARTICLES OF CHAPTER 95; OR
(Q) TYPEWRITER OR SIMILAR RIBBONS, WHETHER OR NOT ON
SPOOLS OR IN CARTRIDGES (CLASSIFIED ACCORDING TO
THEIR CONSTITUENT MATERIAL, OR IN HEADING 96.12
IF INKED OR OTHERWISE PREPARED FOR GIVING
IMPRESSIONS).
2. SUBJECT TO NOTE 1 TO THIS SECTION, NOTE 1 TO CHAPTER
84 AND TO NOTE 1 TO CHAPTER 85, PARTS OF MACHINES
(NOT BEING PARTS OF THE ARTICLES OF HEADING 84.84,
85.44, 85.45, 85.46 OR 85.47) ARE TO BE CLASSIFIED
ACCORDING TO THE FOLLOWING RULES:
(A) PARTS WHICH ARE GOODS INCLUDED IN ANY OF THE
HEADINGS OF CHAPTER 84 OR 85 (OTHER THAN
HEADINGS 84.09, 84.31, 84.48, 84.66, 84.73,
84.87, 8503.00.00, 85.22, 85.29, 85.38 AND
85.48) 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 84.79 OR 85.43)
ARE TO BE CLASSIFIED WITH THE MACHINES OF THAT
KIND OR IN HEADING 84.09, 84.31, 84.48, 84.66,
84.73, 8503.00.00, 85.22, 85.29 OR 85.38 AS
APPROPRIATE. HOWEVER, PARTS WHICH ARE EQUALLY
SUITABLE FOR USE PRINCIPALLY WITH THE GOODS OF
HEADINGS 85.17 AND 85.25 TO 85.28 ARE TO BE
CLASSIFIED IN HEADING 85.17;