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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

Notes.

1.Ā Ā  This Section does not coverĀ :

Ā Ā Ā Ā Ā  (a)Ā Ā  Transmission or conveyor belts or belting, of plastics of ChapterĀ 39, or of vulcanised rubber (headingĀ 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 (headingĀ 40.16);

Ā Ā Ā Ā Ā  (b)Ā Ā  Articles of leather or of composition leather (headingĀ 42.05) or of furskin (headingĀ 43.03), of a kind used in machinery or mechanical appliances or for other technical uses;

Ā Ā Ā Ā Ā  (c)Ā Ā  Bobbins, spools, cops, cones, cores, reels or similar supports, of any material (for example, ChapterĀ 39, 40, 44 or 48 or SectionĀ XV);

Ā Ā Ā Ā Ā  (d)Ā Ā  Perforated cards for Jacquard or similar machines (for example, ChapterĀ 39 or 48 or SectionĀ XV);

Ā Ā Ā Ā Ā  (e)Ā Ā  Transmission or conveyor belts or belting of textile material (headingĀ 59.10) or other articles of textile material for technical uses (headingĀ 59.11);

Ā Ā Ā Ā Ā  (f)Ā Ā  Precious or semi‑precious stones (natural, synthetic or reconstructed) of headingsĀ 71.02 to 71.04, or articles wholly of such stones of headingĀ 71.16, except unmounted worked sapphires and diamonds for styli (headingĀ 85.22);

Ā Ā Ā Ā Ā  (g)Ā Ā  Parts of general use, as defined in NoteĀ 2 to SectionĀ XV, of base metal (SectionĀ XV), or similar goods of plastics (ChapterĀ 39);

Ā Ā Ā Ā Ā  (h)Ā Ā  Drill pipe (headingĀ 73.04);

Ā Ā Ā Ā Ā  (ij)Ā Ā  Endless belts of metal wire or strip (SectionĀ XV);

Ā Ā Ā Ā Ā  (k)Ā Ā  Articles of ChapterĀ 82 or 83;

Ā Ā Ā Ā Ā  (l)Ā Ā Ā  Articles of SectionĀ XVII;

Ā Ā Ā Ā Ā  (m) Articles of ChapterĀ 90;

Ā Ā Ā Ā Ā  (n)Ā Ā  Clocks, watches or other articles of ChapterĀ 91;

Ā Ā Ā Ā Ā  (o)Ā Ā  Interchangeable tools of headingĀ 82.07 or brushes of a kind used as parts of machines (headingĀ 96.03); similar interchangeable tools are to be classified according to the constituent material of their working part (for example, in ChapterĀ 40, 42, 43, 45 or 59 or headingĀ 68.04 or 69.09);

Ā Ā Ā Ā Ā  (p)Ā Ā  Articles of ChapterĀ 95; or

Ā Ā Ā Ā Ā  (q)Ā Ā  Typewriter or similar ribbons, whether or not on spools or in cartridges (classified according to their constituent material, or in headingĀ 96.12 if inked or otherwise prepared for giving impressions), or monopods, bipods, tripods and similar articles, of headingĀ 96.20.

2.‑  Subject to NoteĀ 1 to this Section, NoteĀ 1 to ChapterĀ 84 and NoteĀ 1 to ChapterĀ 85, parts of machines (not being parts of the articles of headingĀ 84.84, 85.44, 85.45, 85.46 or 85.47) are to be classified according to the following rulesĀ :

Ā Ā Ā Ā Ā  (a) Parts which are goods included in any of the headings of ChapterĀ 84 or 85 (other than headingsĀ 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;

Ā Ā Ā Ā Ā  (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 headingĀ 84.79 or 85.43) are to be classified with the machines of that kind or in headingĀ 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 headingsĀ 85.17 and 85.25 to 85.28 are to be classified in headingĀ 85.17.

Ā Ā Ā Ā Ā  (c)Ā  All other parts are to be classified in headingĀ 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 headingĀ 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 ChapterĀ 84 or ChapterĀ 85, then the whole falls to be classified in the heading appropriate to that function.

5.‑  For the purposes of these Notes, the expression ā€œmachineā€ means any machine, machinery, plant, equipment, apparatus or appliance cited in the headings of ChapterĀ 84 or 85.

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Chapter 85

Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles

Notes.

1.‑  This Chapter does not coverĀ :

Ā Ā Ā Ā Ā  (a) Electrically warmed blankets, bed pads, foot‑muffs or the like; electrically warmed clothing, footwear or ear pads or other electrically warmed articles worn on or about the person;

Ā Ā Ā Ā Ā  (b) Articles of glass of headingĀ 70.11;

Ā Ā Ā Ā Ā  (c)Ā  Machines and apparatus of headingĀ 84.86;

Ā Ā Ā Ā Ā  (d) Vacuum apparatus of a kind used in medical, surgical, dental or veterinary sciences (headingĀ 90.18); or

Ā Ā Ā Ā Ā  (e)Ā  Electrically heated furniture of ChapterĀ 94.

2.‑  HeadingsĀ 85.01 to 85.04 do not apply to goods described in headingĀ 85.11, 85.12, 85.40, 85.41 orĀ 85.42.

Ā Ā Ā Ā Ā Ā  However, metal tank mercury arc rectifiers remain classified in headingĀ 85.04.

3.‑  For the purposes of headingĀ 85.07, the expression ā€œelectric accumulatorsā€ includes those presented with ancillary components which contribute to the accumulator’s function of storing and supplying energy or protect it from damage, such as electrical connectors, temperature control devices (for example, thermistors) and circuit protection devices. They may also include a portion of the protective housing of the goods in which they are to be used.

4.‑  HeadingĀ 85.09Ā covers only the following electro‑mechanical machines of the kind commonly used for domestic purposesĀ :

Ā Ā Ā Ā Ā  (a) Floor polishers, food grinders and mixers, and fruit or vegetable juice extractors, of any weight;

Ā Ā Ā Ā Ā  (b) Other machines provided the weight of such machines does not exceed 20Ā kg.

The heading does not, however, apply to fans or ventilating or recycling hoods incorporating a fan, whether or not fitted with filters (headingĀ 84.14), centrifugal clothes‑dryers (headingĀ 84.21), dish washing machines (headingĀ 84.22), household washing machines (headingĀ 84.50), roller or other ironing machines (headingĀ 84.20 or 84.51), sewing machines (headingĀ 84.52), electric scissors (headingĀ 84.67) or to electrothermic appliances (headingĀ 85.16).

5.‑  For the purposes of headingĀ 85.23Ā :

Ā Ā Ā Ā Ā  (a) ā€œSolid-state non-volatile storage devicesā€ (for example, ā€œflash memory cardsā€ or ā€œflash electronic storage cardsā€) are storage devices with a connecting socket, comprising in the same housing one or more flash memories (for example, ā€œFLASH E2PROMā€) in the form of integrated circuits mounted on a printed circuit board.Ā  They may include a controller in the form of an integrated circuit and discrete passive components, such as capacitors and resistors;

Ā Ā Ā Ā Ā  (b) The term ā€œsmart cardsā€ means cards which have embedded in them one or more electronic integrated circuits (a microprocessor, random access memory (RAM) or read-only memory (ROM)) in the form of chips.Ā  These cards may contain contacts, a magnetic stripe or an embedded antenna but do not contain any other active or passive circuit elements.

6.‑  For the purposes of headingĀ 85.34 ā€œprinted circuitsā€ are circuits obtained by forming on an insulating base, by any printing process (for example, embossing, plating‑up, etching) or by the ā€œfilm circuitā€ technique, conductor elements, contacts or other printed components (for example, inductances, resistors, capacitors) alone or interconnected according to a pre‑established pattern, other than elements which can produce, rectify, modulate or amplify an electrical signal (for example, semiconductor elements).

The expression ā€œprinted circuitsā€ does not cover circuits combined with elements other than those obtained during the printing process, nor does it cover individual, discrete resistors, capacitors or inductances. Printed circuits may, however, be fitted with non‑printed connecting elements.

Thin‑ or thick‑film circuits comprising passive and active elements obtained during the same technological process are to be classified in headingĀ 85.42.

7.‑  For the purpose of headingĀ 85.36, ā€œconnectors for optical fibres, optical fibre bundles or cablesā€ means connectors that simply mechanically align optical fibres end to end in a digital line system. They perform no other function, such as the amplification, regeneration or modification of a signal.

8.‑  HeadingĀ 85.37 does not include cordless infrared devices for the remote control of television receivers or other electrical equipment (headingĀ 85.43).

9.‑  For the purposes of headingsĀ 85.41 and 85.42Ā :

Ā Ā Ā Ā Ā  (a) ā€œDiodes, transistors and similar semiconductor devicesā€ are semiconductor devices the operation of which depends on variations in resistivity on the application of an electric field;

Ā Ā Ā Ā Ā  (b) ā€œElectronic integrated circuitsā€ areĀ :

(i)Ā Ā Ā Ā Ā  Monolithic integrated circuits in which the circuit elements (diodes, transistors, resistors, capacitors, inductances, etc.) are created in the mass (essentially) and on the surface of a semiconductor or compound semiconductor material (for example, doped silicon, gallium arsenide, silicon germanium, indium phosphide) and are inseparably associated;

(ii)Ā Ā Ā Ā  Hybrid integrated circuits in which passive elements (resistors, capacitors, inductances, etc.), obtained by thin- or thick-film technology, and active elements (diodes, transistors, monolithic integrated circuits, etc.), obtained by semiconductor technology, are combined to all intents and purposes indivisibly, by interconnections or interconnecting cables, on a single insulating substrate (glass, ceramic, etc.). These circuits may also include discrete components;

(iii)Ā Ā Ā  Multichip integrated circuits consisting of two or more interconnected monolithic integrated circuits combined to all intents and purposes indivisibly, whether or not on one or more insulating substrates, with or without leadframes, but with no other active or passive circuit elements.

(iv)Ā Ā  Multi-component integrated circuits (MCOs)Ā : a combination of one or more monolithic, hybrid, or multi-chip integrated circuits with at least one of the following componentsĀ : silicon-based sensors, actuators, oscillators, resonators or combinations thereof, or components performing the functions of articles classifiable under headingĀ 85.32, 85.33, 85.41, or inductors classifiable under headingĀ 85.04, formed to all intents and purposes indivisibly into a single body like an integrated circuit, as a component of a kind used for assembly onto a printed circuit board (PCB) or other carrier, through the connecting of pins, leads, balls, lands, bumps, or pads.

For the purpose of this definitionĀ :

Ā Ā Ā Ā Ā Ā  Ā Ā Ā Ā Ā Ā Ā Ā Ā Ā Ā Ā Ā Ā  1.Ā Ā  ā€œComponentsā€ may be discrete, manufactured independently then assembled onto the rest of the MCO, or integrated into other components.

Ā Ā Ā Ā Ā Ā  Ā Ā Ā Ā Ā Ā Ā Ā Ā Ā Ā Ā Ā Ā  2.Ā Ā  ā€œSilicon basedā€ means built on a silicon substrate, or made of silicon materials, or manufactured onto integrated circuit die.

Ā Ā Ā  Ā Ā Ā Ā Ā Ā Ā Ā  3.Ā Ā  (a)Ā Ā Ā  ā€œSilicon based sensorsā€ consist of microelectronic or mechanical structures that are created in the mass or on the surface of aĀ semiconductor and that have the function of detecting physical or chemical quantities and transducing these into electric signals, caused by resulting variations in electric properties or displacement of a mechanical structure. ā€œPhysical or chemical quantitiesā€ relates to real world phenomena, such as pressure, acoustic waves, acceleration, vibration, movement, orientation, strain, magnetic field strength, electric field strength, light, radioactivity, humidity, flow, chemicals concentration, etc.

Ā Ā Ā Ā Ā Ā Ā Ā Ā Ā Ā Ā Ā Ā Ā Ā Ā Ā  (b)Ā Ā Ā  ā€œSilicon based actuatorsā€ consist of microelectronic and mechanical structures that are created in the mass or on the surface of a semiconductor and that have the function of converting electrical signals into physical movement.

Ā Ā Ā Ā Ā Ā Ā Ā Ā Ā Ā Ā Ā Ā Ā Ā Ā Ā Ā Ā Ā  Ā Ā Ā Ā Ā  (c)Ā Ā Ā Ā  ā€œSilicon based resonatorsā€ are components that consist of microelectronic or mechanical structures that are created in the mass or on the surface of a semiconductor and have the function of generating a mechanical or electrical oscillation of a predefined frequency that depends on the physical geometry of these structures in response to an external input.

Ā Ā Ā Ā Ā Ā Ā Ā Ā Ā Ā Ā Ā Ā Ā Ā Ā Ā Ā Ā Ā  Ā Ā Ā Ā Ā  (d)Ā Ā Ā  ā€œSilicon based oscillatorsā€ are active components that consist of microelectronic or mechanical structures that are created in the mass or on the surface of a semiconductor and that have the function of generating a mechanical or electrical oscillation of a predefined frequency that depends on the physical geometry of these structures.

For the classification of the articles defined in this Note, headingsĀ 85.41 and 85.42 shall take precedenceover any other heading in the Nomenclature, except in the case of headingĀ 85.23, which might cover them by reference to, in particular, their function.

10.‑  For the purposes of headingĀ 85.48, ā€œspent primary cells, spent primary batteries and spent electric accumulatorsā€ are those which are neither usable as such because of breakage, cutting-up, wear or other reasons, nor capable of being recharged.

°

°   °

Subheading Note.

1.‑   SubheadingĀ 8527.12Ā covers only cassette-players with built-in amplifier, without built-in loudspeaker, capable of operating without an external source of electric power and the dimensions of which do not exceed 170Ā mm x 100Ā mm x 45Ā mm.

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Heading 8501

Electric motors and generators (excluding generating sets).

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Heading 8502

Electric generating sets and rotary converters.

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Heading 8503

Parts suitable for use solely or principally with the machines of headingĀ 85.01 or 85.02.

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Heading 8504

Electrical transformers, static converters (for example, rectifiers) and inductors.

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Heading 8505

Electro-magnets; permanent magnets and articles intended to become permanent magnets after magnetisation; electro-magnetic or permanent magnet chucks, clamps and similar holding devices; electro-magnetic couplings, clutches and brakes; electro-magnetic lifting heads.

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Heading 8506

Primary cells and primary batteries.

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Heading 8507

Electric accumulators, including separators therefor, whether or not rectangular (including square).

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Heading 8508

Vacuum cleaners.

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Heading 8509

Electro-mechanical domestic appliances, with self-contained electric motor, other than vacuum cleaners of headingĀ 85.08.

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Heading 8510

Shavers, hair clippers and hair-removing appliances, with self-contained electric motor.

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Heading 8511

Electrical ignition or starting equipment of a kind used for spark-ignition or compression-ignition internal combustion engines (for example, ignition magnetos, magneto-dynamos, ignition coils, sparking plugs and glow plugs, starter motors); generators (for example, dynamos, alternators) and cut-outs of a kind used in conjunction with such engines.

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Heading 8512

Electrical lighting or signalling equipment (excluding articles of headingĀ 85.39), windscreen wipers, defrosters and demisters, of a kind used for cycles or motor vehicles.

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Heading 8513

Portable electric lamps designed to function by their own source of energy (for example, dry batteries, accumulators, magnetos), other than lighting equipment of headingĀ 85.12.

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Heading 8514

Industrial or laboratory electric furnaces and ovens (including those functioning by induction or dielectric loss); other industrial or laboratory equipment for the heat treatment of materials by induction or dielectric loss.

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Heading 8515

Electric (including electrically heated gas), laser or other light or photon beam, ultrasonic, electron beam, magnetic pulse or plasma arc soldering, brazing or welding machines and apparatus, whether or not capable of cutting; electric machines and apparatus for hot spraying of metals or cermets.

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Heading 8516

Electric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus and soil heating apparatus; electro-thermic hair-dressing apparatus (for example, hair dryers, hair curlers, curling tong heaters) and hand dryers; electric smoothing irons; other electro-thermic appliances of a kind used for domestic purposes; electric heating resistors, other than those of headingĀ 85.45.

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Heading 8517

Telephone sets, including telephones for cellular networks or for other wireless networks; other 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), other than transmission or reception apparatus of headingĀ 84.43, 85.25, 85.27 or 85.28.

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Heading 8518

Microphones and stands therefor; loudspeakers, whether or not mounted in their enclosures; headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers; audio-frequency electric amplifiers; electric sound amplifier sets.

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Heading 8519

Sound recording or reproducing apparatus.

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Heading 8520

(deleted)

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Heading 8521

Video recording or reproducing apparatus, whether or not incorporating a video tuner.

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Heading 8522

Parts and accessories suitable for use solely or principally with the apparatus of headingĀ 85.19 or 85.21.

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Heading 8523

Discs, tapes, solid-state non-volatile storage devices, «smart cards» and other media for the recording of sound or of other phenomena, whether or not recorded, including matrices and masters for the production of discs, but excluding products of Chapter 37.

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Heading 8524

(deleted)

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Heading 8525

Transmission apparatus for radio-broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras, digital cameras and video camera recorders.

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Heading 8526

Radar apparatus, radio navigational aid apparatus and radio remote control apparatus.

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Heading 8527

Reception apparatus for radio-broadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock.

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Heading 8528

Monitors and projectors, not incorporating television reception apparatus; reception apparatus for television, whether or not incorporating radio-broadcast receivers or sound or video recording or reproducing apparatus.

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Heading 8529

Parts suitable for use solely or principally with the apparatus of headingsĀ 85.25 to 85.28.

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Heading 8530

Electrical signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields (other than those of headingĀ 86.08).

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Heading 8531

Electric sound or visual signalling apparatus (for example, bells, sirens, indicator panels, burglar or fire alarms), other than those of headingĀ 85.12 or 85.30.

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Heading 8532

Electrical capacitors, fixed, variable or adjustable (pre-set).

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Heading 8533

Electrical resistors (including rheostats and potentiometers), other than heating resistors.

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Heading 8534

Printed circuits.

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Heading 8535

Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, fuses, lightning arresters, voltage limiters, surge suppressors, plugs and other connectors, junction boxes), for a voltage exceeding 1,000Ā volts.

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Heading 8536

Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, relays, fuses, surge suppressors, plugs, sockets, lamp-holders and other connectors, junction boxes), for a voltage not exceeding 1,000Ā volts; connectors for optical fibres, optical fibre bundles or cables.

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Heading 8537

Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of headingĀ 85.35 or 85.36, for electric control or the distribution of electricity, including those incorporating instruments or apparatus of ChapterĀ 90, and numerical control apparatus, other than switching apparatus of headingĀ 85.17.

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Heading 8538

Parts suitable for use solely or principally with the apparatus of headingĀ 85.35, 85.36 or 85.37.

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Heading 8539

Electric filament or discharge lamps, including sealed beam lamp units and ultra-violet or infra-red lamps; arc-lamps; light-emitting diode (LED) lamps.

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Heading 8540

Thermionic, cold cathode or photo-cathode valves and tubes (for example, vacuum or vapour or gas filled valves and tubes, mercury arc rectifying valves and tubes, cathode-ray tubes, television camera tubes).

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Heading 8541

Diodes, transistors and similar semiconductor devices; photosensitive semiconductor devices, including photovoltaic cells whether or not assembled in modules or made up into panels; light-emitting diodes (LED); mounted piezo-electric crystals.

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Heading 8542

Electronic integrated circuits.

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Heading 8543

Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this Chapter.

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Heading 8544

Insulated (including enamelled or anodised) wire, cable (including co-axial cable) and other insulated electric conductors, whether or not fitted with connectors; optical fibre cables, made up of individually sheathed fibres, whether or not assembled with electric conductors or fitted with connectors.

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Heading 8545

Carbon electrodes, carbon brushes, lamp carbons, battery carbons and other articles of graphite or other carbon, with or without metal, of a kind used for electrical purposes.

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Heading 8546

Electrical insulators of any material.

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Heading 8547

Insulating fittings for electrical machines, appliances or equipment, being fittings wholly of insulating material apart from any minor components of metal (for example, threaded sockets) incorporated during moulding solely for purposes of assembly, other than insulators of headingĀ 85.46; electrical conduit tubing and joints therefor, of base metal lined with insulating material.

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Heading 8548

Waste and scrap of primary cells, primary batteries and electric accumulators; spent primary cells, spent primary batteries and spent electric accumulators; electrical parts of machinery or apparatus, not specified or included elsewhere in this Chapter.

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