Chapter 84
(Section XVI:- Machinery and mechanical appliances; electrical equiptments; parts thereof, sound recorders and reproducers, television impage and sound recorders and reproducers and parts and accessories of such articles)

Notes:

1. This Chapter does not cover :
(a) Millstones, grindstones or other articles of Chapter 68;
(b) Machinery or appliances (for example, pumps) of ceramic material and ceramic parts of machinery or appliances of any material (Chapter 69);
(c) Laboratory glassware (heading No. 70.12); machinery, appliances or other articles for technical uses or parts thereof, of glass (heading No. 70.14 or 70.15);
(d) Articles of heading No. 73.21 or 73.22 or similar articles of other base metals (Chapters 74 to 76 or 78 to 81);
(e) Electro-mechanical tools for working in the hand, of heading No. 85.08 or electro-mechanical domestic appliances of heading No. 85.09; or
(f) Hand-operated mechanical floor sweepers, not motorised (heading No. 96.03).
2. Subject to the operation of Note 3 to Section XVI, a machine or appliance which answers to a description in one or more of the heading Nos. 84.01 to 84.24 and at the same time to a description in one or other of the heading Nos. 154.25 to 84.80 is to be classified under the appropriate heading 9f the former group and not the latter.

Heading No. 84.19 does not, however, cover :-
(a) Germination plant, incubators or brooders (heading No. 84.36);
(b) Grain dampening machines (heading No. 84.37);
(c) Diffusing apparatus for sugar juice extraction (heading No. 84.38);
(d) Machinery for the heat-treatment of textile yams, fabrics or made up textile articles (heading No. 84.51); or
(e) Machinery or plant, designed for mechanical operation, in which a change of temperature, even if necessary, is subsidiary.
Heading No. 84.22 does not cover :-
(a) Sewing machines for closing bags or similar containers (heading No.84.52); or
(b) Office machinery of heading No. 84.72.
Heading No. 84.24 does not cover :
Ink-jet printing machines (heading No. 84.43 or 84.71).

3. A machine-tool for working any material which answers to a description in heading No. 84.56 and at the same time to a description in heading No. 84.57, 84.58,84.59,84.60,84.61,84.64 or 84.65 is to be classified in heading No. 84.56.

4. Heading No. 84.57 applies only to machine-tools for working metal, other than lathes (including turning centres), which can car,ry out different types of machining operations either :
(a) by automatic tool change from a magazine or the like in conformity with a machining programme (machining centres),
(b) by the automatic use, simultaneously or sequentially, of different unit heads working on a fixed position workpiece (unit construction ma- chines, single station), or
(c) by the automatic transfer of the workpiece to different unit heads (multi-station transfer machines).

5. (a) For the purposes of heading No. 84.71, the expression automatic data processing machines means :
(i) Digital machines, capable of (1) storing the processing progamme or programmes and at least the data immediately necessary for the execu- tion of the programme; (2) being freely pror;rammed in accordance with the requirements of the user; (3) performing arithmetical compU- tations specified by the user; and (4) executing, without human inter- vention, a processing programme which requires them to modify their execution, by logical decision during the processing run;
(ii) Analogue machines capable of simulating mathematical models and comprising at least: analogue elements, control elements and pro- gramming elements;
(iii) Hybrid machines consisting of either a digital machine with analogue elements or an analogue machine with digital elements.
(b) Automatic data processing machines may be in the form of systems consisting of a variable number of separate units. Subject to paragraph (e) below, a unit is to be regarded as being a part of a complete system if it meets all of the following conditions :
.(i) it is of a kind solely or principally used in an automatic data processing system;
(ii) it is connectable to the central processing unit either directly or through one or more other units; and
(iii) it is able to accept or deliver data in a form (codes or signals) which can be used by the system.
(c) Separately presented units of an automatic data processing machine are to be classified in heading No. 84.71.
(d) Printers, keyboards, x-y co-ordinate input devices and disk storage units which satisfy the conditions of paragraphs (b)(ii) and (b)(iii) above, are in all cases to be classified as units of heading No. 84.71.
(e) Machines performing a specific function other than data processing and incorporating or working in conjunction with an automatic data processing machine are to be classified in the headings appropriate to their respective functions or, failing that, in residual headings.

6. Heading No. 84.82 applies, inter alia, to polished steel balls, the maximum and minimum diameters of which do not differ from the nominal diameter by more than 1% or by more than 0.05 mm, whichever is less. Other steel balls are to be classified in heading No. 73.26.

7. A machine which is used for more than one purpose is, for the purposes of classification, to be treated as if its principal purpose were its sole purpose.

Subject to Note 2 to this Chapter and Note 3 to Section XVI, a machine the principal purpose of which is not described in any heading or for which no one purpose is the principal purpose is, unless the context otherwise requires, to be classified in heading No. 84.79. Heading No. 84.79 also covers machines for making rope or cable (for example, stranding, twisting, or cabling machines) from metal wire, textile yarn or any other material or from a combination of such materials.

8. For the purposes of heading No. 84.70, the term "pocket-size" applies only to machines the dimensions of which do not exceed 170 mm. x 100 mm. x 45 mm.