Harmonized System

Notes.

1.‑  This Chapter does not cover :

       (a)   Railway or tramway sleepers of wood or of concrete, or concrete guide‑track sections for hovertrains (heading 44.06 or 68.10);

       (b)   Railway or tramway track construction material of iron or steel of heading 73.02; or

       (c)   Electrical signalling, safety or traffic control equipment of heading 85.30.

2.‑  Heading 86.07 applies, inter alia, to :

       (a)   Axles, wheels, wheel sets (running gear), metal tyres, hoops and hubs and other parts of wheels;

       (b)   Frames, underframes, bogies and bissel‑bogies;

       (c)   Axle boxes; brake gear;

       (d)   Buffers for rolling‑stock; hooks and other coupling gear and corridor connections;

       (e)   Coachwork.

3.‑  Subject to the provisions of Note 1 above, heading 86.08 applies, inter alia, to :

       (a)   Assembled track, turntables, platform buffers, loading gauges;

       (b)   Semaphores, mechanical signal discs, level crossing control gear, signal and point controls, and other mechanical (including electro‑mechanical) signalling, safety or traffic control equipment, whether or not fitted for electric lighting, for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields.

Notes.

1.‑  This Chapter does not cover railway or tramway rolling-stock designed solely for running on rails.

2.‑  For the purposes of this Chapter, “tractors” means vehicles constructed essentially for hauling or pushing another vehicle, appliance or load, whether or not they contain subsidiary provision for the transport, in connection with the main use of the tractor, of tools, seeds, fertilisers or other goods.

       Machines and working tools designed for fitting to tractors of heading 87.01 as interchangeable equipment remain classified in their respective headings even if presented with the tractor, and whether or not mounted on it.

3.‑  Motor chassis fitted with cabs fall in headings 87.02 to 87.04, and not in heading 87.06.

4.‑  Heading 87.12 includes all children’s bicycles. Other children’s cycles fall in heading 95.03.

Subheading Note.

1.‑  Subheading 8708.22 covers :

(a)- front windscreens (windshields), rear windows and other windows, framed; and
(b)- front windscreens (windshields), rear windows and other windows, whether or not framed, incorporating heating devices or other electrical or electronic devices,

when suitable for use solely or principally with the motor vehicles of headings 87.01 to 87.05.

Notes.

1.‑  For the purposes of this Chapter, the expression “unmanned aircraft” means any aircraft, other than those of heading 88.01, designed to be flown without a pilot on board. They may be designed to carry a payload or equipped with permanently integrated digital cameras or other equipment which would enable them to perform utilitarian functions during their flight.

The expression “unmanned aircraft,”, however does not cover flying toys, designed solely for amusement purposes (heading 95.03).

Subheading Notes.

1.-   For the purposes of subheadings 8802.11 to 8802.40, the expression “unladen weight” means the weight of the machine in normal flying order, excluding the weight of the crew and of fuel and equipment other than permanently fitted items of equipment.

2.-   For the purposes of subheadings 8806.21 to 8806.24 and 8806.91 to 8806.94, the expression "maximum take-off weight" means the maximum weight of the machine in normal flying order, at take-off, including the weight of payload, equipment and fuel.

Note.

1.‑  A hull, an unfinished or incomplete vessel, assembled, unassembled or disassembled, or a complete vessel unassembled or disassembled, is to be classified in heading 89.06 if it does not have the essential character of a vessel of a particular kind.