Chapter 90
(Section XVIII:- Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; clocks and watches; musical instruments; parts and accessories thereto)

Notes:

1. This Chapter does not cover :
(a) Articles of a kind used in machines, appliances or for other technical uses, of vulcanised rubber other than hardened rubber (Chapter 40), of leather or of composition leather (Chapter 42) or of textile material (Chapter 59);
(b) Supporting belts or other support articles of textile material, whose in- tended effect on the organ to be supported or held derives solely from their elasticity (for example, maternity belts, thoracic support ban- dages, abdominal support bandages, supports for joints or muscles} (Section XI);
(c) Refractory goods of Chapter 69; ceramic wares for laboratory , chemical , or other technical uses, of Chapter 69;
(d) Glass mirrors, not optically worked, of Chapter 70, or mirrors of base metal or of precious metal, not being optical elements (heading No. 83.06 or Chapter 71);
(e) Goods of heading Nos. 70.04,70.05,70.08, 70.11 or 70.12;
(f) Parts of general use, as defined in Note 2 to Section XV , of base metal (Section XV) or similar goods of plastics (Chapter 39);
(g) Pumps incorporating measuring devices, of heading No. 84.13; weight-operated counting and checking machinery, or separately presented weights for balances (heading No. 84.23); lifting or handling machinery (heading Nos. 84.25 to 84.28); paper or paper-board cutting machines of all kinds (heading No. 84.41); fittings for adjusting work or tools on machine-tools, of heading No. 84.66, including fittings with optical devices for reading the scale (for example, optical dividing heads) but not those which are in themselves essentially optical instru- ments (for example, alignment telescopes); calculating machines (heading No. 84.70); valves and other appliances (heading No. 84.81);
(h) Searchlights or spotlights of a kind used for cycles or motor vehicles (heading No. 85.12); portable electric lamps of heading No. 85.13; cine- matographic sound recording, reproducing or re-recording apparatus (heading No. 85.19 or 85.20); sound heads (heading No. 85.22); still im- age video camera and other video camera recorders (heading No. 85.25); radar apparatus, radio navigational aid apparatus or radio re- mote control apparatus (heading No. 85.26); sealed beam lamp units of heading No. 85.39; optical fibre cables of heading No. 85.44;
(i) Searchlights or spotlights of heading No. 94.05;
(j) Articles of Chapter 95;
(k) Capacity measures, which are to be classified according to their constit- uent material; or
(l) Spools, reels or similar supports (which are to be classified according to their constituent material, for example, in Chapter 39 or Section XV).

2. Subject to Note 1 above, parts and accessories for machines, apparatus, instruments or articles of this Chapter are to be classified according to the following rules ;-
(a) Parts and accessories which are goods included in any of the headings of this Chapter or of Chapter 84,85 or 91 (other than heading No. 84.85,85.48 or 90.33) are in all cases to be claSSified in their respective headings;
(b) Other parts and accessories, if suitable for use solely or principally with a particular kind of machine, instrument or apparatus, or with a num- ber of machines, instruments or apparatus of the same heading (includ- ing a machine, instrument or apparatus of heading No. 90.10,90.13 or 90.31) are to be classified with the machines, instruments or apparatus of that kind;
(c) All other parts and accessories are to be classified in heading No. 90.33 ;

3. The provisions of Note 4 to Section XVI apply also to this Chapter.

4. Heading No. 90.05 does not apply to telescopic sights for fitting to arms, periscopic telescopes for fitting to submarines or tanks, or to telescopes for machines, appliances, instruments or apparatus of this Chapter or Section XVI; such telescopic sights and telescopes are to be classified in heading No. 90.13.

5. Measuring or checking optical instruments, appliances or machines which, but for this Note, could be classified both in heading No. 90.13 and in heading No. 90.31 are to be classified in heading No. 90.31.

6. Heading No. 90.32 applies only to :
(a) Instruments and apparatus for automatically controlling the flow, depth, pressure or other variables of liquids or gases, or for automatically con- trolling temperature, whether or not their operation depends on an electrical phenomenon which varies according to the factor to be auto- matically controlled; and
(b) Automatic regulators of electrical quantities, and instruments or appara- tus for automatically controlling non-electrical quantities the opera:. tion of which depends on an electrical phenomenon varying according to the factor to be controlled.