WCO Explanatory Notes reproduced for reference. © World Customs Organization. Verify against official WCO publication.
84.03 - Central heating boilers other than those of heading 84.02. 8403.10 - Boilers 8403.90 - Parts This heading includes central heating boilers of an size (other than stoves with subsidiary wood, coal, coke, gas, he1 oil), for boilers, of heading 73.21), using any type of fuel heating houses, flats, factories, workshops, greenhouses, etc., by circulation of water; it also includes electric central heating boxlers. They may be equipped with pressure regulators and gauges, water levels, taps, cocks, burners and similar parts or accessories. Hot water boilers, even if also capable of producing low pressure steam, are also classified in this heading. PARTS the general provisions re arding the classification of parts (see the General Note to Section XVI), this eading also covers identifiable parts of central heating as boiler casings, walls, doors and manhole or inspection port covers, etc. f The following are not regarded as parts : (a) Pipes and fittingsto connect up cenM heating boilers and radiators (generally headings 73.03 to 73.07). (b) Expansion reservoirs or chambers (heading 73.09,73.10 or 84.79). (c) Furnace burners (heading 84.16). (d) Steam or hot water taps, cocks, etc. (heading 84.81).
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 70.17); machinery, appliances or other articles for technical uses or parts thereof, of glass (heading 70.19 or 70.20); (d) Articles of heading 73.21 or 73.22 or similar articles of other base metals (Chapters 74 to 76 or 78 to 81); (e) Vacuum cleaners of heading 85.08; (f) Electro-mechanical domestic appliances of heading 85.09; digital cameras of heading 85.25; (g) Radiators for the articles of Section XVII; or (h) Hand-operated mechanical floor sweepers, not motorised (heading 96.03). 2.- Subject to the operation of Note 3 to Section XVI and subject to Note 11 to this Chapter, a machine or appliance which answers to a description in one or more of the headings 84.01 to 84.24, or heading 84.86 and at the same time to a description in one or more of the headings 84.25 to 84.80 is to be classified under the appropriate heading of the former group or under heading 84.86, as the case may be, and not the latter group. (A) Heading 84.19 does not, however, cover : (i) Germination plant, incubators or brooders (heading 84.36); (ii) Grain dampening machines (heading 84.37); (iii) Diffusing apparatus for sugar juice extraction (heading 84.38);