Notes.
1.āĀ This Section does not cover articles of headingĀ 95.03 or 95.08, or bobsleighs, toboggans or the like of headingĀ 95.06.
2.āĀ The expressions āpartsā and āparts and accessoriesā do not apply to the following articles, whether or not they are identifiable as for the goods of this SectionĀ :
Ā Ā Ā Ā Ā Ā (a)Ā Ā Joints, washers or the like of any material (classified according to their constituent material or in headingĀ 84.84) or other articles of vulcanised rubber other than hard rubber (headingĀ 40.16);
Ā Ā Ā Ā Ā Ā (b)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 Ā (c)Ā Ā Articles of ChapterĀ 82 (tools);
Ā Ā Ā Ā Ā Ā (d)Ā Ā Articles of headingĀ 83.06;
Ā Ā Ā Ā Ā Ā (e)Ā Ā Machines or apparatus of headingsĀ 84.01 to 84.79, or parts thereof, other than the radiators for the articles of this Section; articles of headingĀ 84.81 or 84.82 or, provided they constitute integral parts of engines or motors, articles of headingĀ 84.83;
Ā Ā Ā Ā Ā Ā (f)Ā Ā Ā Electrical machinery or equipment (ChapterĀ 85);
Ā Ā Ā Ā Ā Ā (g)Ā Ā Articles of ChapterĀ 90;
Ā Ā Ā Ā Ā Ā (h)Ā Ā Articles of ChapterĀ 91;
Ā Ā Ā Ā Ā Ā (ij)Ā Ā Arms (ChapterĀ 93);
Ā Ā Ā Ā Ā Ā (k)Ā Ā Lamps or lighting fittings of headingĀ 94.05; or
Ā Ā Ā Ā Ā Ā (l)Ā Ā Ā Brushes of a kind used as parts of vehicles (headingĀ 96.03).
3.āĀ References in Chapters 86 to 88 to āpartsā or āaccessoriesā 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.āĀ For the purposes of this SectionĀ :
Ā Ā Ā Ā Ā Ā (a)Ā Ā Vehicles specially constructed to travel on both road and rail are classified under the appropriate heading of ChapterĀ 87;
Ā Ā Ā Ā Ā Ā (b)Ā Ā Amphibious motor vehicles are classified under the appropriate heading of ChapterĀ 87;
Ā Ā Ā Ā Ā Ā (c)Ā Ā Aircraft specially constructed so that they can also be used as road vehicles are classified under the appropriate heading of ChapterĀ 88.
5.āĀ Airācushion vehicles are to be classified within this Section with the vehicles to which they are most akin as followsĀ :
Ā Ā Ā Ā Ā Ā (a)Ā Ā In ChapterĀ 86 if designed to travel on a guideātrack (hovertrains);
Ā Ā Ā Ā Ā Ā (b)Ā Ā In ChapterĀ 87 if designed to travel over land or over both land and water;
Ā Ā Ā Ā Ā Ā (c)Ā Ā In ChapterĀ 89 if designed to travel over water, whether or not able to land on beaches or landingāstages or also able to travel over ice.
Ā Ā Ā Ā Ā Ā Parts and accessories of airācushion vehicles are to be classified in the same way as those of vehicles of the heading in which the airācushion vehicles are classified under the above provisions.
Ā Ā Ā Ā Ā Ā 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.