Chapter Note
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); however, articles specially designed for use exclusively in implants
in medical, surgical, dental or veterinary sciences are to be classified in heading 90.21;
(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, “optical”
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.