WCO Explanatory Notes reproduced for reference. © World Customs Organization. Verify against official WCO publication.
84.73 - Parts and accessories (other than covers, carrying cases and the like) suitable for use solely or principally with the machines of headings 84.69 to 84.72. 8473.10 - Parts and accessories of the machines of heading 84.69 - Parts and accessories of the machines of heading 84.70 : 8473.21 - - Of the electronic calculating machines of subheading 8470.10, 8470.21 or 8470.29 - - Other 8473.30 - Parts and accessories of the machines of heading 84.71 8473.40 - Parts and accessories of the machines of heading 84.72 8473.29 8473.50 - Parts and accessories equal1 suitable for use with machines of two or more of the headings 84.69 to 84.72 to the general provisions regarding the classification of parts (see the General Note to Section XVI , this headng covers arts and accessories suitable for use with the mac ines of headings 84.6 to 84.72. h 4' The accessories covered by this heading are interchangeable parts or devices designed to adapt a machine for a particular operation, or to perform a particular service relative to the main function of the machine, or to increase its range of operations. The heading includes : (1) Form feed devices for the continuous feeding of stationery into typewriters, accounting machines, etc. (2) Automatic spacing devices for typewriters, accounting machines, etc. (3) Listing devices for attachment to addressing machines. (4) Auxiliary printing devices for tabulating machines. (5) Copy holders for attachment to typewriters. (6) Metal address plates, whether or not cut or embossed, identifiable as for use in addressing machines. (7) Calculating devices for incorporation in typewriters, accounting machines, calculating machines, etc. (8) Diskettes for cleaning disk drives in ADP machines, etc. (9) Electronic memory modules (e. ., SIMMs (Single In-line Memory Modules) and DIMMs (Dual in-line Memory ~ o d u l e s fsuitable i for use solely or principally with automatic data rocessing machines, not consishng of discrete components as required by Note 8 (b) (ii) to Ehapter 85, and not having an individual function. But the headin excludes covers, carryin cases and felt pads; these are classified in their appropriate hea%ngs. It also excludes artic es of furniture (e.g., cupboards and tables) whether or not special1 desi ed for office use heading 94.03). However, stands for machines of headings 84.6 to 8 -72 not normally usa le except with the machines in question, remain in this heading. B f ' t The heading also excludes : (a) Spools or similar supports, suitab!e for use with machines of a kind falling in heading 84.69, 84.70, 84.71 or 84.72 (clasafied accord~ngto their constttuent material, for example, in heading 39.23 or Section XV). @) Duplicator stencils of paper (heading 48.16) or of other materials (classified according to constituent material). (c) Printed statistical cards (heading 48.23). (d) Magnetic disc packs and other media prepared for magnetic recording (heading 85.23). (e) Electronic integrated circuits (heading 85.42). (f) Revolution counters (e.g., for attachment to typewriters to check speed) (heading 90.29). (g) Typewriter or similar ribbons, whether or not on spools or in cartridges (classifiedaccording to their constituent material, or in heading 96.12 if inked or otherwise prepared for gwng ~mpressions). -
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);