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SECTION XVI - XVII

SECTION XVI - XVII. Objectives. At the end of this presentation participants will be able to; Describe the scope of the sections and chapters. Explain the arrangements of sections and chapters. Apply section and chapter notes. Classify goods correctly under these sections. SECTION XVI.

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SECTION XVI - XVII

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  1. SECTION XVI - XVII

  2. Objectives • At the end of this presentation participants will be able to; • Describe the scope of the sections and chapters. • Explain the arrangements of sections and chapters. • Apply section and chapter notes. • Classify goods correctly under these sections.

  3. SECTION XVI • This section covers chapters 84 and 85 • Is about machinery and mechanical appliances. • Most of electrical appliances are in chapter 85. • Some electrical appliances are in chapter 84. • Other items not electrical nor mechanical • Most of the goods are of base metal

  4. SECTION XVI • For example • Electric table fan 84.14 • Electric cloth dryer 84.21 • Electric scissors 84.67 • As per note 3(b) to chapter 85

  5. SECTION XVI • Legal notes • Exclusion notes – Note 1 to Sec. XVI • Parts - defined – Note 2 sect. XVI • Composite machines – Note 3 Sec. XVI • Function unit machines • Definition of ‘machine’ – Note 5 Sec. XVI

  6. Classification of Parts • Note 2 to Section govern the classification for parts of Chapters 84 and 85. • When classifying parts under this Section: • Make sure that the parts is not excluded by: - • Note 1 to Section XVI • Note 1 to Chapter 84 • Note 1 to Chapter 85

  7. Classification of Parts • Parts which are suitable for use solely or principally with particular machines or apparatus or with a group of machines or apparatus falling in the same heading as those machines or apparatus subject to the exclusions mentioned in Part(I). ~Quotation from Explanatory Notes.

  8. Classification of Parts • E.g.Conveyor belt of rubber for threshing machine of heading 84.33 • 84.33 – wrong because conveyor belts of rubber are mentioned somewhere else • Under heading 40.10 – (note 1 sect. XVI)

  9. Classification of Parts • Make sure that the part does not form a heading: • For example • Ball bearing for crusher of heading 84.35 • 84.35 – wrong • All bearings are classified in heading 84.82

  10. Classification of Parts • Motor for tobacco machinery of heading 84.78 • 84.78 – wrong • 85.01 – correct • Headlamp for a forklift truck of heading 84.27 • 84.31 - wrong • 85.39 – correct

  11. Classification of Parts • Parts of machines are to be classified according to the following rules; • (not being parts of articles of heading 84.84, 85.44 – 85.47)

  12. Classification of Parts Parts of goods in any of the headings of chapter 84 & 85 • are all classified in their respective headings • other than those falling under 84.09, 84.31, 84.48, 84.66, 84.73, 84.87, 85.03, 85.22, 85.29, 85.38, and 85.48

  13. Classification of Parts • Other parts 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 machine of that kind.

  14. Classification of Parts • Parts, suitable for use principally with the goods of headings 85.17 and 85.25 – 85.28 are to be classified in heading 85.17

  15. CHAPTER 84 The scope of chapter 84. • Chapter 84 covers a big number of headings, hence subdivided as follows; • Heading 84.01 – 84.24 machines classified by their means of work. • Heading 84.25 – 84.78 machines classified by the type of industry.

  16. Chapter 84 cont. • Headings 84.25 – 84.30 lifting and handling machines. • Heading 84.31 – parts. • Heading 84.32 – 84.38 agricultural and food industries. • Heading 84.39 – 84.43 paper and graphic industries.

  17. Chapter 84 cont. • Heading 84.44 – 84.52 textile industries including sewing machines. • Heading 84.53 – leather industries. • Heading 84.54 – 84.55 metallurgical industries. • Heading 84.56 – 84.65 machine tools.

  18. Chapter 84 cont. • Heading 84.66 – parts. • Heading 84.67 – hand tools. • Heading 84.68 – soldering machines. • Heading 84.69 – 84.72 office machines. • Heading 84.73 – parts.

  19. Chapter 84 cont. • Heading 84.74 – 84.78 other industries. • From heading 84.79 – 84.86 various industries, different functions. • Heading 84.87 - Parts (non-electrical) not classified elsewhere.

  20. Classification of other parts in section XVI • Parts of engines – into heading 84.09. • Parts of machines of headings 84.25 – 84.30 into heading 84.31. • Parts of textile machines of headings 84.44 – 84.47 are classified in heading 84.48.

  21. Parts in section XVI • Parts of machines tool of headings 84.56 – 84.65 into heading 84.66 • Parts of office machines of headings 84.69 – 84.72 into heading 84.73 • Parts of machines of headings 85.01 – 85.02 into heading 85.03

  22. Parts in section XVI • Parts of apparatus of headings 85.19 – 85.21 into heading 85.22 • Parts of machines of headings 85.25 – 85.28 into heading 85.29 • Parts of machines of headings 85.35 – 85.37 into heading 85.38

  23. Composite or Multi-function machines. • Consist of two or more machines • fitted together for the purpose of performing two or more alternative function, • are to be classified to the machine which performs the principle function.

  24. Functional unit machines. • When each unit function is independent but the final unit is common. • For example Breweries. • Machineries are classified together as brewery plant.

  25. SECTION XVII • This section covers chapters 86,87,88 & 89, which are for: Railway locomotives, Vehicles, aircraft, vessels and associated transport equipment respectively

  26. Section XVII • The broad categories of goods found in section XVII are; • Vehicles and their parts. • Articles related to transport sector

  27. Section XVII • Vehicles means: • Those, which run on rail – chapter 86 • Those, which run on land – chapter 87 • Those, which run on air space – chapter 88 • Those, which run on water – chapter 89

  28. Chapter 86 • This chapter covers; • Railway or tramway locomotives, rolling-stock and parts thereof • Railway or tramway track fixtures and fittings and parts thereof • Mechanical (including electro-mechanical) traffic signaling equipment of all kinds.

  29. Chapter 86 • It also covers; • Containers specially designed and equipped for carriage by one or more modes of transport. • Air-cushioned vehicles (hover trains)

  30. Chapter 87 • Covers; • Vehicles other than railway or tramway rolling-stock and parts • Amphibious motor vehicles are classified under this Chapter • Tanks and armoured fighting vehicles whether or not fitted with weapons and parts

  31. Chapter 87 • Machines or working tools designed for fitting to tractors as interchangeable equipment remain classified; • in their respective headings even if presented with a tractor • whether or not mounted on it.

  32. Chapter 88 • Covers; • Aircraft • Spacecraft • And Parts Thereof.

  33. Chapter 88 • Aircrafts specially constructed so that they can also be used as road vehicle are classified under chapter 88.

  34. Chapter 89 • Covers; • Ships • Boats • Floating structures.

  35. Chapter 89 • There is no part in chapter 89 except the hull – (ship’s board). • Most of ship’s parts are classified in other chapters, especial in chapter 84 • Although there is no exclusion note for seats: • Seats are used as furniture in motor vehicles, ships, train and aircraft are classified under chapter 94

  36. THE END

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