Sistema armonizado

Notes.

1.‑  This Chapter does not cover :

      (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;

      (b) Articles of glass of heading 70.11;

      (c)  Machines and apparatus of heading 84.86;

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

      (e)  Electrically heated furniture of Chapter 94.

2.‑   Headings 85.01 to 85.04 do not apply to goods described in heading 85.11, 85.12, 85.40, 85.41 or 85.42.

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

3.‑   Heading 85.09 covers only the following electro‑mechanical machines of the kind commonly used for domestic purposes :

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

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

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

4.‑  For the purposes of heading 85.23 :

      (a)  “Solid-state non-volatile storage devices” (for example, “flash memory cards” or “flash electronic storage cards”) are storage devices with a connecting socket, comprising in the same housing one or more flash memories (for example, “FLASH E2PROM”) in the form of integrated circuits mounted on a printed circuit board.  They may include a controller in the form of an integrated circuit and discrete passive components, such as capacitors and resistors;

      (b) The term “smart cards” 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.  These cards may contain contacts, a magnetic stripe or an embedded antenna but do not contain any other active or passive circuit elements.

5.‑  For the purposes of heading 85.34 “ printed circuits ” are circuits obtained by forming on an insulating base, by any printing process (for example, embossing, plating‑up, etching) or by the “ film circuit ” 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 “ printed circuits ” 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 heading 85.42.

6.‑  For the purpose of heading 85.36, “connectors for optical fibres, optical fibre bundles or cables” 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.

7.‑  Heading 85.37 does not include cordless infrared devices for the remote control of television receivers or other electrical equipment (heading 85.43).

8.‑  For the purposes of headings 85.41 and 85.42 :

      (a)  “Diodes, transistors and similar semiconductor devices” are semiconductor devices the operation of which depends on variations in resistivity on the application of an electric field;

      (b) “Electronic integrated circuits” are :

(i)      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)     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)    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.

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

9.‑  For the purposes of heading 85.48, “ spent primary cells, spent primary batteries and spent electric accumulators ” are those which are neither usable as such because of breakage, cutting-up, wear or other reasons, nor capable of being recharged.

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Subheading Note.

1.‑    Subheading 8527.12 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 170 mm x 100 mm x 45 mm.