Rules
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chapter notes
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1.
1.- This Chapter does not cover:
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(a) Millstones, grindstones or other articles of Chapter 68;
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(b) Machinery or appliances (for example, pumps) of ceramic material and ceramic parts of machinery or appliances of any material (Chapter 69);
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(c) Laboratory glassware (heading 70.17); machinery, appliances or other articles for technical uses or parts thereof, of glass (heading 70.19 or 70.20);
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(d) Articles of heading 73.21 or 73.22 or similar articles of other base metals (Chapters 74 to 76 or 78 to 81);
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(e) Vacuum cleaners of heading 85.08;
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(f) Electro-mechanical domestic appliances of heading 85.09; digital cameras of heading 85.25;
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(g) Radiators for the articles of Section XVII; or
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(h) Hand-operated mechanical floor sweepers, not motorised (heading 96.03).
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2.
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 84.01 to 84.24, or heading 84.86 and at the same time to a description in one or other of the headings 84.25 to 84.80 is to be classified under the appropriate heading of the former group or under heading 84.86, as the case may be, and not the latter group. Heading 84.19 does not, however, cover:
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(a) Germination plant, incubators or brooders (heading 84.36);
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(b) Grain dampening machines (heading 84.37);
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(2)
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(c) Diffusing apparatus for sugar juice extraction (heading 84.38);
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(2)
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3.
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.
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4.
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:
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(a) by automatic tool change from a magazine or the like in conformity with a machining programme (machining centres),
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(b) by the automatic use, simultaneously or sequentially, of different unit heads working on a fixed position workpiece (unit construction machines, single station), or
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(c) by the automatic transfer of the workpiece to different unit heads (multi-station transfer machines).
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5.
5.- (A) For the purposes of heading 84.71, the expression "automatic data processing machines" Means machines capable of:
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6.
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.
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7.
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.
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8.
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.
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9.
9.- (A) Notes 9 (a) and 9 (b) to Chapter 85 also apply with respect to the expressions " semiconductor devices" and 'electronic integrated circuits", respectively, as used in this Note and in heading 84.86. However, for the purposes of this Note and of heading 84.86, the expression "semiconductor devices" also covers photosensitive semiconductor devices and light-emitting diodes (LED).
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11.
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subheading notes
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1.
1.- For the purposes of subheading 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.
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2.
2.- 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).
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3.
3.- For the purposes of subheading 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). Subheading 8481.20 takes precedence over all other subheadings of heading 84.81.
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4.
4.- Subheading 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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additional (Israeli) notes
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1.
In the subheadings of heading 84.14 the term "self containing weight" means the weight of the unit, without the base of the unit, and without accessory apparatus.
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2.
The term "office machines" of heading 84.72, is to be taken in a wide general sense to include all machines used in offices, shops, factories, workshops, schools, railway stations, hotels ect. for doing "office work" (i.l. work concerning the writing, recording, sorting filing, shredding ect. of correspondence, documents, files, forms, records, accounts ect.)
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3.
Machine (appliance) for the change of air temperature or humidity, serving in an industrial plant, in a hall where goods are processed, or for other purposes, the tax shall be levied on the part of the output that does not serve in the hall where the goods are processed.
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4.
4. Parts for define tower crane for subheading 84.31.4940 are:
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(1)
a. First mast or base mast
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(2)
b. Undercarriage chassis
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(3)
c. Pivot
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(4)
d. Operator's cabin (cab)
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(5)
e. Counter weight jib
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(6)
f. Front jib
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(7)
g. Hoist winch
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(8)
h. Jib
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(9)
i. Counter jib
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(10)
j. Mast jib
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(11)
k. Cat head
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