SECTION XVI - XVII
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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
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sections.
SECTION XVI
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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
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
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
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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
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.
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)

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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
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
Classification of Parts
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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)
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
Classification of Parts
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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.
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
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.
Chapter 84 cont.
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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.
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Chapter 84 cont.
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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.
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Chapter 84 cont.
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Heading 84.66
Heading 84.67
Heading 84.68
Heading 84.69
machines.
Heading 84.73
–
–
–
–
parts.
hand tools.
soldering machines.
84.72 office
– parts.
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Chapter 84 cont.
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Heading 84.74 – 84.78 other
industries.
From heading 84.79 – 84.86 various
industries, different functions.
Heading 84.87 - Parts (nonelectrical) not classified elsewhere.
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Classification of other parts
in section XVI
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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.
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Parts in section XVI
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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
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Parts in section XVI
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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
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Composite or Multifunction machines.
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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.
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Functional unit machines.
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When each unit function is
independent but the final unit is
common.
For example Breweries.
 Machineries are classified
together as brewery plant.
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SECTION XVII

This section covers chapters
86,87,88 & 89, which are for:
Railway locomotives, Vehicles,
aircraft, vessels and associated
transport equipment respectively
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Section XVII
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The broad categories of goods found in
section XVII are;
 Vehicles and their parts.
 Articles related to transport sector
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Section XVII
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Vehicles means:
 Those, which run
 Those, which run
 Those, which run
chapter 88
 Those, which run
89
on rail – chapter 86
on land – chapter 87
on air space –
on water – chapter
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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 electromechanical) traffic signaling
equipment of all kinds.
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Chapter 86

It also covers;
 Containers specially designed and
equipped for carriage by one or
more modes of transport.
 Air-cushioned vehicles (hover
trains)
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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
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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.
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Chapter 88

Covers;
 Aircraft
 Spacecraft
 And Parts Thereof.
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Chapter 88

Aircrafts specially constructed so
that they can also be used as road
vehicle are classified under
chapter 88.
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Chapter 89
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Covers;
 Ships
 Boats
 Floating structures.
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Chapter 89
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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
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THE END
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