Archived - Section Notes

Section I: Live Animals; Animal Products

[Section I - PDF - 8 kb]

• 1. Any reference in this Section to a particular genus or species of an animal, except where the context otherwise requires, includes a reference to the young of that genus or species.
• 2. Except where the context otherwise requires, throughout the Nomenclature any reference to "dried" products also covers products which have been dehydrated, evaporated or freeze-dried.

Statistical Note. (NB this note does not form part of the Customs tariff legislation.)

• 1. For statistical purposes, throughout the Nomenclature, the expression "certified organic" refers to an agricultural product that has been certified under a system that meets the standards and procedures established by the Canadian Organic Products Regulations made under the Canada Agricultural Products Act.

Section II: Vegetable Products

[Section II - PDF - 7 kb]

• 1. In this Section the term "pellets" means products which have been agglomerated either directly by compression or by the addition of a binder in a proportion not exceeding 3% by weight.

Section IV: Prepared Foodstuffs; Beverages, Spirits and Vinegar; Tobacco and Manufactured Tobacco Substitutes

[Section IV - PDF - 7 kb]

• 1. In this Section the term "pellets" means products which have been agglomerated either directly by compression or by the addition of a binder in a proportion not exceeding 3% by weight.

Section VI: Products of the Chemical or Allied Industries

[Section VI - PDF - 8 kb]

• 1. (A) Goods (other than radioactive ores) answering to a description in heading 28.44 or 28.45 are to be classified in those headings and in no other heading of the Nomenclature.
• (B) Subject to paragraph (A) above, goods answering to a description in heading 28.43, 28.46 or 28.52 are to be classified in those headings and in no other heading of this Section.
• 2. Subject to Note 1 above, goods classifiable in heading 30.04, 30.05, 30.06, 32.12, 33.03, 33.04, 33.05, 33.06, 33.07, 35.06, 37.07 or 38.08 by reason of being put up in measured doses or for retail sale are to be classified in those headings and in no other heading of the Nomenclature.
• 3. Goods put up in sets consisting of two or more separate constituents, some or all of which fall in this Section and are intended to be mixed together to obtain a product of Section VI or VII, are to be classified in the heading appropriate to that product, provided that the constituents are:
  • (a) having regard to the manner in which they are put up, clearly identifiable as being intended to be used together without first being repacked;
  • (b) presented together; and
  • (c) identifiable, whether by their nature or by the relative proportions in which they are present, as being complementary one to another.

Section VII: Plastics and Articles Thereof; Rubber and Articles Thereof

[Section VII - PDF - 8 kb]

• 1. Goods put up in sets consisting of two or more separate constituents, some or all of which fall in this Section and are intended to be mixed together to obtain a product of Section VI or VII, are to be classified in the heading appropriate to that product, provided that the constituents are:
  • (a) having regard to the manner in which they are put up, clearly identifiable as being intended to be used together without first being repacked;
  • (b) presented together; and
  • (c) identifiable, whether by their nature or by the relative proportions in which they are present, as being complementary one to another.
• 2. Except for the goods of heading 39.18 or 39.19, plastics, rubber, and articles thereof, printed with motifs, characters or pictorial representations, which are not merely incidental to the primary use of the goods, fall in Chapter 49.

Section XI: Textiles and Textile Articles

[Section XI - PDF - 28 kb]

• 1. This Section does not cover:
  • (a) Animal brush-making bristles or hair (heading 05.02); horsehair or horsehair waste (heading 05.11);
  • (b) Human hair or articles of human hair (heading 05.01, 67.03 or 67.04), except straining cloth of a kind commonly used in oil presses or the like (heading 59.11);
  • (c) Cotton linters or other vegetable materials of Chapter 14;
  • (d) Asbestos of heading 25.24 or articles of asbestos or other products of heading 68.12 or 68.13;
  • (e) Articles of heading 30.05 or 30.06; yarn used to clean between the teeth (dental floss), in individual retail packages, of heading 33.06;
  • (f) Sensitized textiles of headings 37.01 to 37.04;
  • (g) Monofilament of which any cross-sectional dimension exceeds 1 mm or strip or the like (for example, artificial straw) of an apparent width exceeding 5 mm, of plastics (Chapter 39), or plaits or fabrics or other basketware or wickerwork of such monofilament or strip (Chapter 46);
  • (h) Woven, knitted or crocheted fabrics, felt or nonwovens, impregnated, coated, covered or laminated with plastics, or articles thereof, of Chapter 39;
  • (ij) Woven, knitted or crocheted fabrics, felt or nonwovens, impregnated, coated, covered or laminated with rubber, or articles thereof, of Chapter 40;
  • (k) Hides or skins with their hair or wool on (Chapter 41 or 43) or articles of furskin, artificial fur or articles thereof, of heading 43.03 or 43.04;
  • (l) Articles of textile materials of heading 42.01 or 42.02;
  • (m) Products or articles of Chapter 48 (for example, cellulose wadding);
  • (n) Footwear or parts of footwear, gaiters or leggings or similar articles of Chapter 64;
  • (o) Hair-nets or other headgear or parts thereof of Chapter 65;
  • (p) Goods of Chapter 67;
  • (q) Abrasive-coated textile material (heading 68.05) and also carbon fibres or articles of carbon fibres of heading 68.15;
  • (r) Glass fibres or articles of glass fibres, other than embroidery with glass thread on a visible ground of fabric (Chapter 70);
  • (s) Articles of Chapter 94 (for example, furniture, bedding, lamps and lighting fittings);
  • (t) Articles of Chapter 95 (for example, toys, games, sports requisites and nets);
  • (u) Articles of Chapter 96 (for example, brushes, travel sets for sewing, slide fasteners, typewriter ribbons, sanitary towels (pads) and tampons, napkins (diapers) and napkin liners for babies); or
  • (v) Articles of chapter 97.
• 2. (A) Goods classifiable in Chapters 50 to 55 or in heading 58.09 or 59.02 and of a mixture of two or more textile materials are to be classified as if consisting wholly of that one textile material which predominates by weight over any other single textile material.
• When no one textile material predominates by weight, the goods are to be classified as if consisting wholly of that one textile material which is covered by the heading which occurs last in numerical order among those which equally merit consideration.
• (B) For the purpose of the above rule:
  • (a) Gimped horsehair yarn (heading 51.10) and metallized yarn (heading 56.05) are to be treated as a single textile material the weight of which is to be taken as the aggregate of the weights of its components; for the classification of woven fabrics, metal thread is to be regarded as a textile material;
  • (b) The choice of appropriate heading shall be effected by determining first the Chapter and then the applicable heading within that Chapter, disregarding any materials not classified in that Chapter;
  • (c) When both Chapters 54 and 55 are involved with any other Chapter, Chapters 54 and 55 are to be treated as a single Chapter;
  • (d) Where a Chapter or a heading refers to goods of different textile materials, such materials are to be treated as a single textile material.
• (C) The provisions of paragraphs (A) and (B) above apply also to the yarns referred to in Notes 3, 4, 5 or 6 below.
• 3. (A) For the purpose of this Section, and subject to the exceptions in paragraph (B) below, yarns (single, multiple (folded) or cabled) of the following descriptions are to be treated as "twine, cordage, ropes and cables":
  • (a) Of silk or waste silk, measuring more than 20,000 decitex;
  • (b) Of man-made fibres (including yarn of two or more monofilaments of Chapter 54), measuring more than 10,000 decitex;
  • (c) Of true hemp or flax:
    • (i) Polished or glazed, measuring 1,429 decitex or more; or
    • (ii) Not polished or glazed, measuring more than 20,000 decitex;
  • (d) Of coir, consisting of three or more plies;
  • (e) Of other vegetable fibres, measuring more than 20,000 decitex; or
  • (f) Reinforced with metal thread.
• (B) Exceptions:
  • (a) Yarn of wool or other animal hair and paper yarn, other than yarn reinforced with metal thread;
  • (b) Man-made filament tow of Chapter 55 and multifilament yarn without twist or with a twist of less than 5 turns per metre of Chapter 54;
  • (c) Silk-worm gut of heading 50.06, and monofilaments of Chapter 54;
  • (d) Metallized yarn of heading 56.05; yarn reinforced with metal thread is subject to paragraph (A) (f) above; and
  • (e) Chenille yarn, gimped yarn and loop wale-yarn of heading 56.06.
• 4. (A) For the purpose of Chapters 50, 51, 52, 54 and 55, the expression "put up for retail sale" in relation to yarn means, subject to the exceptions in paragraph (B) below, yarn (single, multiple (folded) or cabled) put up:
  • (a) On cards, reels, tubes or similar supports, of a weight (including support) not exceeding:
    • (i) 85 g in the case of silk, waste silk or man-made filament yarn; or
    • (ii) 125 g in other cases;
  • (b) In balls, hanks or skeins of a weight not exceeding:
    • (i) 85 g in the case of man-made filament yarn of less than 3,000 decitex, silk or silk waste;
    • (ii) 125 g in the case of all other yarns of less than 2,000 decitex; or
    • (iii) 500 g in other cases;
  • (c) In hanks or skeins comprising several smaller hanks or skeins separated by dividing threads which render them independent one of the other, each of uniform weight not exceeding:
    • (i) 85 g in the case of silk, waste silk or man-made filament yarn; or
    • (ii) 125 g in other cases.
• (B) Exceptions:
  • (a) Single yarn of any textile material, except:
    • (i) Single yarn of wool or fine animal hair, unbleached; and
    • (ii) Single yarn of wool or fine animal hair, bleached, dyed or printed, measuring more than 5,000 decitex;
  • (b) Multiple (folded) or cabled yarn, unbleached:
    • (i) Of silk or waste silk, however put up; or
    • (ii) Of other textile material except wool or fine animal hair, in hanks or skeins;
  • (c) Multiple (folded) or cabled yarn of silk or waste silk, bleached, dyed or printed, measuring 133 decitex or less; and
  • (d) Single, multiple (folded) or cabled yarn of any textile material:
    • (i) In cross-reeled hanks or skeins; or
    • (ii) Put up on supports or in some other manner indicating its use in the textile industry (for example, on cops, twisting mill tubes, pirns, conical bobbins or spindles, or reeled in the form of cocoons for embroidery looms).
• 5. For the purpose of headings 52.04, 54.01 and 55.08 the expression "sewing thread" means multiple (folded) or cabled yarn:
  • (a) Put up on supports (for example, reels, tubes) of a weight (including support) not exceeding 1,000 g;
  • (b) Dressed for use as sewing thread; and
  • (c) With a final "Z" twist.
• 6. For the purpose of this Section, the expression "high tenacity yarn" means yarn having a tenacity, expressed in cN/tex (centinewtons per tex), greater than the following:
  • Single yarn of nylon or other polyamides, or of polyesters … 60 cN/tex
  • Multiple (folded) or cabled yarn of nylon or other polyamides, or of polyesters … 53 cN/tex
  • Single, multiple (folded) or cabled yarn of viscose rayon … 27 cN/tex.
• 7. For the purpose of this Section, the expression "made up" means:
  • (a) Cut otherwise than into squares or rectangles;
  • (b) Produced in the finished state, ready for use (or merely needing separation by cutting dividing threads) without sewing or other working (for example, certain dusters, towels, table cloths, scarf squares, blankets);
  • (c) Cut to size and with at least one heat-sealed edge with a visibly tapered or compressed border and the other edges treated as described in any other subparagraph of this Note, but excluding fabrics the cut edges of which have been prevented from unravelling by hot cutting or by other simple means;
  • (d) Hemmed or with rolled edges, or with a knotted fringe at any of the edges, but excluding fabrics the cut edges of which have been prevented from unravelling by whipping or by other simple means;
  • (e) Cut to size and having undergone a process of drawn thread work;
  • (f) Assembled by sewing, gumming or otherwise (other than piece goods consisting of two or more lengths of identical material joined end to end and piece goods composed of two or more textiles assembled in layers, whether or not padded);
  • (g) Knitted or crocheted to shape, whether presented as separate items or in the form of a number of items in the length.
• 8. For the purposes of Chapters 50 to 60:
  • (a) Chapters 50 to 55 and 60 and, except where the context otherwise requires, Chapters 56 to 59 do not apply to goods made up within the meaning of Note 7 above; and
  • (b) Chapters 50 to 55 and 60 do not apply to goods of Chapters 56 to 59.
• 9. The woven fabrics of Chapters 50 to 55 include fabrics consisting of layers of parallel textile yarns superimposed on each other at acute or right angles. These layers are bonded at the intersections of the yarns by an adhesive or by thermal bonding.
• 10. Elastic products consisting of textile materials combined with rubber threads are classified in this Section.
• 11. For the purpose of this Section, the expression "impregnated" includes "dipped".
• 12. For the purpose of this Section, the expression "polyamides" includes "aramids".
• 13. For the purposes of this Section and, where applicable, throughout the Nomenclature, the expression "elastomeric yarn" means filament yarn, including monofilament, of synthetic textile material, other than textured yarn, which does not break on being extended to three times its original length and which returns, after being extended to twice its original length, within a period of five minutes, to a length not greater than one and a half times its original length.
• 14. Unless the context otherwise requires, textile garments of different headings are to be classified in their own headings even if put up in sets for retail sale. For the purposes of this Note, the expression "textile garments" means garments of headings 61.01 to 61.14 and headings 62.01 to 62.11.

Subheading Notes.

• 1. In this Section and, where applicable, throughout the Nomenclature, the following expressions have the meanings hereby assigned to them:
  • (a) Unbleached yarn
    • Yarn which:
      • (i) has the natural colour of its constituent fibres and has not been bleached, dyed (whether or not in the mass) or printed; or
      • (ii) is of indeterminate colour ("grey yarn"), manufactured from garnetted stock.
    • Such yarn may have been treated with a colourless dressing or fugitive dye (which disappears after simple washing with soap) and, in the case of man-made fibres, treated in the mass with delustring agents (for example, titanium dioxide).
  • (b) Bleached yarn
    • Yarn which:
      • (i) has undergone a bleaching process, is made of bleached fibres or, unless the context otherwise requires, has been dyed white (whether or not in the mass) or treated with a white dressing;
      • (ii) consists of a mixture of unbleached and bleached fibres; or
      • (iii) is multiple (folded) or cabled and consists of unbleached and bleached yarns.
  • (c) Coloured (dyed or printed) yarn
    • Yarn which:
      • (i) is dyed (whether or not in the mass) other than white or in a fugitive colour, or printed, or made from dyed or printed fibres;
      • (ii) consists of a mixture of dyed fibres of different colours or of a mixture of unbleached or bleached fibres with coloured fibres (marl or mixture yarns), or is printed in one or more colours at intervals to give the impression of dots;
      • (iii) is obtained from slivers or rovings which have been printed; or
      • (iv) is multiple (folded) or cabled and consists of unbleached or bleached yarn and coloured yarn.
    • The above definitions also apply, mutatis mutandis, to monofilament and to strip or the like of Chapter 54.
  • (d) Unbleached woven fabric
    • Woven fabric made from unbleached yarn and which has not been bleached, dyed or printed. Such fabric may have been treated with a colourless dressing or a fugitive dye.
  • (e) Bleached woven fabric
    • Woven fabric which:
      • (i) has been bleached or, unless the context otherwise requires, dyed white or treated with a white dressing, in the piece;
      • (ii) consists of bleached yarn; or
      • (iii) consists of unbleached and bleached yarn.
  • (f) Dyed woven fabric
    • Woven fabric which:
      • (i) is dyed a single uniform colour other than white (unless the context otherwise requires) or has been treated with a coloured finish other than white (unless the context otherwise requires), in the piece; or
    • (ii) consists of coloured yarn of a single uniform colour.
  • (g) Woven fabric of yarns of different colours
    • Woven fabric (other than printed woven fabric) which:
      • (i) consists of yarns of different colours or yarns of different shades of the same colour other than the natural colour of the constituent fibres);
      • (ii) consists of unbleached or bleached yarn and coloured yarn; or
      • (iii) consists of marl or mixture yarns.
    • (In all cases, the yarn used in selvedges and piece ends is not taken into consideration.)
  • (h) Printed woven fabric
    • Woven fabric which has been printed in the piece, whether or not made from yarns of different colours.
    • (The following are also regarded as printed woven fabrics: woven fabrics bearing designs made, for example, with a brush or spray gun, by means of transfer paper, by flocking or by the batik process.)
    • The process of mercerization does not affect the classification of yarns or fabrics within the above categories.
    • The definitions at (d) to (h) above apply, mutatis mutandis, to knitted or crocheted fabrics.
  • (ij) Plain weave
    • A fabric construction in which each yarn of the weft passes alternately over and under successive yarns of the warp and each yarn of the warp passes alternately over and under successive yarns of the weft.
• 2. (A) Products of Chapters 56 to 63 containing two or more textile materials are to be regarded as consisting wholly of that textile material which would be selected under Note 2 to this Section for the classification of a product of Chapters 50 to 55 or of heading 58.09 consisting of the same textile materials.
• (B) For the application of this rule:
  • (a) where appropriate, only the part which determines the classification under Interpretative Rule 3 shall be taken into account;
  • (b) in the case of textile products consisting of a ground fabric and a pile or looped surface no account shall be taken of the ground fabric;
  • (c) in the case of embroidery of heading 58.10 and goods thereof, only the ground fabric shall be taken into account. However, embroidery without visible ground, and goods thereof, shall be classified with reference to the embroidering threads alone.

Supplementary Note.

• 1. For the purposes of giving effect to Appendix 6 of Annex 300-B of Chapter Three of the North American Free Trade Agreement, goods of the tariff items contained in subheadings 5112.11, 5112.19, 5509.31, 5801.35 and 5801.36 are entitled to the United States Tariff subject to the condition set out in the Order Amending the Schedule to the Customs Tariff (Conditions for Special Provisions for the Purposes of the United States Tariff (UST)).

Section XV: Base Metals and Articles of Base Metal

[Section XV - PDF - 21 kb]

• 1. This Section does not cover:
  • (a) Prepared paints, inks or other products with a basis of metallic flakes or powder (headings 32.07 to 32.10, 32.12, 32.13 or 32.15);
  • (b) Ferro-cerium or other pyrophoric alloys (heading 36.06);
  • (c) Headgear or parts thereof of heading 65.06 or 65.07;
  • (d) Umbrella frames or other articles of heading 66.03;
  • (e) Goods of Chapter 71 (for example, precious metal alloys, base metal clad with precious metal, imitation jewellery);
  • (f) Articles of Section XVI (machinery, mechanical appliances and electrical goods);
  • (g) Assembled railway or tramway track (heading 86.08) or other articles of Section XVII (vehicles, ships and boats, aircraft);
  • (h) Instruments or apparatus of Section XVIII, including clock or watch springs;
  • (ij) Lead shot prepared for ammunition (heading 93.06) or other articles of Section XIX (arms and ammunition);
  • (k) Articles of Chapter 94 (for example, furniture, mattress supports, lamps and lighting fittings, illuminated signs, prefabricated buildings);
  • (l) Articles of Chapter 95 (for example, toys, games, sports requisites);
  • (m) Hand sieves, buttons, pens, pencil-holders, pen nibs or other articles of Chapter 96 (miscellaneous manufactured articles); or
  • (n) Articles of Chapter 97 (for example, works of art).
• 2. Throughout the Nomenclature, the expression "parts of general use" means:
  • (a) Articles of heading 73.07, 73.12, 73.15, 73.17 or 73.18 and similar articles of other base metal;
  • (b) Springs and leaves for springs, of base metal, other than clock or watch springs (heading 91.14); and
  • (c) Articles of headings 83.01, 83.02, 83.08, 83.10 and frames and mirrors, of base metal, of heading 83.06.
  • In Chapters 73 to 76 and 78 to 82 (but not in heading 73.15) references to parts of goods do not include references to parts of general use as defined above.
  • Subject to the preceding paragraph and to Note 1 to Chapter 83, the articles of Chapter 82 or 83 are excluded from Chapters 72 to 76 and 78 to 81.
• 3. Throughout the Nomenclature, the expression "base metals" means: iron and steel, copper, nickel, aluminum, lead, zinc, tin, tungsten (wolfram), molybdenum, tantalum, magnesium, cobalt, bismuth, cadmium, titanium, zirconium, antimony, manganese, beryllium, chromium, germanium, vanadium, gallium, hafnium, indium, niobium (columbium), rhenium and thallium.
• 4. Throughout the Nomenclature, the term "cermets" means products containing a microscopic heterogeneous combination of a metallic component and a ceramic component. The term "cermets" includes sintered metal carbides (metal carbides sintered with a metal).
• 5. Classification of alloys (other than ferro-alloys and master alloys as defined in Chapters 72 and 74):
  • (a) An alloy of base metals is to be classified as an alloy of the metal which predominates by weight over each of the other metals;
  • (b) An alloy composed of base metals of this Section and of elements not falling within this Section is to be treated as an alloy of base metals of this Section if the total weight of such metals equals or exceeds the total weight of the other elements present;
  • (c) In this Section the term "alloys" includes sintered mixtures of metal powders, heterogeneous intimate mixtures obtained by melting (other than cermets) and intermetallic compounds.
• 6. Unless the context otherwise requires, any reference in the Nomenclature to a base metal includes a reference to alloys which, by virtue of Note 5 above, are to be classified as alloys of that metal.
• 7. Classification of composite articles:
  • Except where the headings otherwise require, articles of base metal (including articles of mixed materials treated as articles of base metal under the Interpretative Rules) containing two or more base metals are to be treated as articles of the base metal predominating by weight over each of the other metals.
  • For this purpose:
    • (a) Iron and steel, or different kinds of iron or steel, are regarded as one and the same metal;
    • (b) An alloy is regarded as being entirely composed of that metal as an alloy of which, by virtue of Note 5, it is classified; and
    • (c) A cermet of heading 81.13 is regarded as a single base metal.
• 8. In this Section, the following expressions have the meanings hereby assigned to them:
  • (a) Waste and scrap
    • Metal waste and scrap from the manufacture or mechanical working of metals, and metal goods definitely not usable as such because of breakage, cutting-up, wear or other reasons.
  • (b) Powders
    • Products of which 90% or more by weight passes through a sieve having a mesh aperture of 1 mm.

Supplementary Note.

• 1. Unless the context otherwise requires, the expression "diameter", when applied to tubes and pipes, refers to the actual internal diameter.

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

[Section XVI - PDF - 14 kb]

• 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 42.05) 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 59.10) 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, 85.03, 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, 85.03, 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;
  • (c) All other parts are to be classified in heading 84.09, 84.31, 84.48, 84.66, 84.73, 85.03, 85.22, 85.29 or 85.38 as appropriate or, failing that, in heading 84.87 or 85.48.
• 3. Unless the context otherwise requires, composite machines consisting of two or more machines fitted together to form a whole and other machines designed for the purpose of performing two or more complementary or alternative functions are to be classified as if consisting only of that component or as being that machine which performs the principal function.
• 4. Where a machine (including a combination of machines) consists of individual components (whether separate or interconnected by piping, by transmission devices, by electric cables or by other devices) intended to contribute together to a clearly defined function covered by one of the headings in Chapter 84 or Chapter 85, then the whole falls to be classified in the heading appropriate to that function.
• 5. For the purpose of these Notes, the expression "machine" means any machine, machinery, plant, equipment, apparatus or appliance cited in the headings of Chapter 84 or 85.

Supplementary Note.

• 1. In this Section the term "mechanically operated" refers to those goods which are comprised of a more or less complex combination of moving and stationary parts and do work through the production, modification or transmission of force and motion.

Section XVII: Vehicles, Aircraft, Vessels and Associated Transport Equipment

[Section XVII - PDF - 11 kb]

• 1. This Section does not cover articles of heading 95.03 or 95.08, or bobsleighs, toboggans or the like of heading 95.06.
• 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 84.84) or other articles of vulcanised rubber other than hard rubber (heading 40.16);
  • (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 83.06;
  • (e) Machines or apparatus of headings 84.01 to 84.79, or parts thereof; articles of heading 84.81 or 84.82 or, provided they constitute integral parts of engines or motors, articles of heading 84.83;
  • (f) Electrical machinery or equipment (Chapter 85);
  • (g) Articles of Chapter 90;
  • (h) Articles of Chapter 91;
  • (ij) Arms (Chapter 93);
  • (k) Lamps or lighting fittings of heading 94.05; or
  • (l) Brushes of a kind used as parts of vehicles (heading 96.03).
• 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 purpose 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.