- Section 17
-
Vehicles, aircraft, vessels and associated transport equipment
- 86
-
Section notes
- SECTION XVII
NOTES
1. This section does not cover articles of heading no.
95.01, 95.03 or 95.08, or bobsleighs, toboggans or the
like of heading no. 95.06.
2. The expression "parts" and "parts and accessories" do
not apply to the following articles, whether or not they
are identifiable as for the goods of this section :
(a) Joints, washers or the like of any material
(classified according to the constituent material or in
heading no. 84.84) or other articles of vulcanised rubber
other than hard rubber (heading no. 40.16);
(b) Parts of general use, as defined in note 2 to Section
XV, of base metal (section XV), or similar goods of
plastics (chapter 39);
(c) Articles of chapter 82 (tools);
(d) Articles of heading no. 83.06;
(e) Machines or apparatus of heading nos. 84.01 to 84.79,
or parts thereof; articles of heading no. 84.81 or 84.82
or, provided they constitute integral parts of engines or
motors, articles of heading no.84.83;
(f) Electrical machinery or equipment (chapter 85):
(g) Articles of chapter 90;
(h) Articles of chapter 91;
(ij)Arms (chapter 93);
(k) Lamps or lighting fittings of heading no.94.05; or
(l) Brushes of a kind used as parts of vehicles ( heading
no.96.03).
3 References in chapters 86 to 88 to "parts" or
"accessories" do not apply to parts or accessories which
are not suitable for use solely or principally with the
articles of those chapters. A part or accessory which
answers to a description in two or more headings of those
chapters is to be classified under that heading which
corresponds to the principal use of that part or
accessorory.
4. For the purposes of this section:
(a) Vehicles specially constructed to travel on both road
and rail are classified under the appropriate heading of
chapter 87;
(b) Amphibious motor vehicles are classified under the
appropriate heading of chapter 87;
(c) Aircraft specially constructed so that they can also
be used as road vehicles are classified under the
appropriate heading of chapter 88.
(5) Air-cushion vehicles are to be classified within this
section with the vehicles to which they are most akin as
follows:
(a) In chapter 86 if designed to travel on a guide-track
(hovertrains);
(b) In chapter 87 if designed to travel over land or over
both land and water;
(c) In chapter 89 if designed to travel over water.
whether or not able to land on beaches or landing-stages
or also able to travel over ice.
Parts and accessories of air-cushion vehicles are to be classified in the same way
as those of vehicles of the heading in which the
air-cushion vehicles are classified under above
provisions.
Hovertrain track fixtures and fittings are to be classified as railway track fixtures
and fittings, and signalling, safety or trafic control
equipment for hover train transport systems as
signalling,safety or traffic control equipment for
railways.
Chapter notes
- Chapter 86 - 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
No. 44.06 or 68.10);
(b) Railway or tramway track construction material of
iron or steel of heading No. 73.02; or
(c) Electrical signalling, safety or traffic control
equipment of heading No. 85.30.
2.- Heading No. 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 No.
8608 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.