Notes :

1. This Section does not cover :
(a) Transmission or conveyor belts or belting, of plastics of Chapter 39 vulcanised rubber (heading No. 40.10); or other articles of a kind used in machinery or mechanical or electrical appliances or for other technical uses, of unhardened vulcanised rubber (heading No. 40.16);
(b) Articles of leather or of composition leather (heading No. 42.01) or offurskin (heading No. 43.01), of a kind used in machinery or mechanical appliances or for other technical uses;
(c) Bobbins, spools, cops, cones, cores, reels or similar supports of any material (for example, Chapter 39,40,44 or 48 or Section XV);
(d) Perforated cards for Jacquard or similar machines (for example, Chapter 39 or Chapter 48 or Section XV);
(e) Transmission or conveyor belts of textile material (heading No. 59.10) or other articles of textile material for technical uses (heading No.59.11);
(f) Precious or semi-precious stones (natural, synthetic or reconstructed), or articles wholly of such stones of heading No. 71.01, except unmounted worked sapphires and diamonds for styli (heading No. 85.22);
(g) Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39);
(h) Drill pipe (heading No. 73.04);
(i) Endless belts of metal wire or strip (Section XV);
(j) Articles of Chapter 82 or Chapter 83;
(k) Articles of Section XVII;
(1) Articles of Chapter 90;
(m) Clocks, watches or other articles of Chapter 91;
(n) Interchangeable tools of heading No. 82.07 or brushes of a kind used asparts of machines (heading No. 96.03); similar interchangeable tools are to be classified according to the constituent material of their working part (for example, in Chapter 40, 42, 43, 45 or 59 or heading No.68.01 or heading No. 69.07); or
(o) Articles of Chapter 95.

2. Subject to Note 1 to this Section, Note 1 to Chapter 84 aflcl to Note 1 toChapter 85, parts of machines (not being parts of the articles of heading No. 84.84, 85.44, 85.45, 85.46 or 85.47) are to be classified according to the following rules :-
(a) Parts which are goods included in any of the headings of Chapter 84 or Chapter 85 (other than heading Nos. 84.09,84.31,84.48,84.66,84.73, 84.85,85.03,85.22,85.29,85.38 and 85.48) are in all cases to be classified in their respective headings.

(b) Other parts, if 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 No. 84.79 or heading No. 85.43) are to be classified with the machines of that kind or in heading No. 84.09, 84.31, 84.48, 84.66, 84.73, 85.03, 85.22, 85.29 or 85.38 as appropriate. However, parts which are equally suitable for use principally with the goods of heading Nos. 85.17 and 85.25 to 85.28 are to be classified in heading No. 85.17.

(c) All other parts are to be claSsified in heading No. 84.09,84.31,84.48, 84.66,84.73,85.03,85.22,85.29 or 85.38 as appropriate or, failing that, in heading No. 84.85 or 85.48.

3. Unless the context otherwise requires, composite machines consisting of two or more machines fitted together to form a whole and other machines adapted for the purpose of performing two or more complementary or alternative functions are to be classified as if consisting only of that component or as being that machine which performs the principal function.

4. Where a machine (including a combination of machines) consists of individual components (whether separate or interconnected by piping, by transmission devices, by electric cables or by other devices) intended to contribute together to a clearly defined function covered by one of the headings in Chapter 84 or Chapter 85, then the whole falls to be classified in the heading appropriate to that function.

5. For the purposes of these Notes, the expression machine means any machine, machinery, plant, equipment, apparatus or appliance cited in the headings of Chapter 84 or Chapter 85.

6. In respect of goods covered by this Section, conversion of an article which is incomplete or unfinished but having the essential character of the complete or finished article (including blank, that is an article, not ready for direct use, having the approximate shape or outline of the finished article or part, and which can only be used, other than in exceptional cases, for completion into the finished article or part), into complete or finished article shall amount to manufacture.