Presentation is loading. Please wait.

Presentation is loading. Please wait.

SECTION XVI - XVII.

Similar presentations


Presentation on theme: "SECTION XVI - XVII."— Presentation transcript:

1 SECTION XVI - XVII

2 Objectives At the end of this presentation participants will be able to; Describe the scope of the sections and chapters. Explain the arrangements of sections and chapters. Apply section and chapter notes. Classify goods correctly under these sections.

3 SECTION XVI This section covers chapters 84 and 85
Is about machinery and mechanical appliances. Most of electrical appliances are in chapter 85. Some electrical appliances are in chapter 84. Other items not electrical nor mechanical Most of the goods are of base metal

4 SECTION XVI For example Electric table fan 84.14
Electric cloth dryer 84.21 Electric scissors 84.67 As per note 3(b) to chapter 85

5 SECTION XVI Legal notes Exclusion notes – Note 1 to Sec. XVI
Parts - defined – Note 2 sect. XVI Composite machines – Note 3 Sec. XVI Function unit machines Definition of ‘machine’ – Note 5 Sec. XVI

6 Classification of Parts
Note 2 to Section govern the classification for parts of Chapters 84 and 85. When classifying parts under this Section: Make sure that the parts is not excluded by: - Note 1 to Section XVI Note 1 to Chapter 84 Note 1 to Chapter 85

7 Classification of Parts
Parts which are suitable for use solely or principally with particular machines or apparatus or with a group of machines or apparatus falling in the same heading as those machines or apparatus subject to the exclusions mentioned in Part(I). ~Quotation from Explanatory Notes.

8 Classification of Parts
E.g. Conveyor belt of rubber for threshing machine of heading 84.33 84.33 – wrong because conveyor belts of rubber are mentioned somewhere else Under heading – (note 1 sect. XVI)

9 Classification of Parts
Make sure that the part does not form a heading: For example Ball bearing for crusher of heading 84.35 84.35 – wrong All bearings are classified in heading 84.82

10 Classification of Parts
Motor for tobacco machinery of heading 84.78 84.78 – wrong 85.01 – correct Headlamp for a forklift truck of heading 84.27 wrong 85.39 – correct

11 Classification of Parts
Parts of machines are to be classified according to the following rules; (not being parts of articles of heading 84.84, – 85.47)

12 Classification of Parts
Parts of goods in any of the headings of chapter 84 & 85 are all classified in their respective headings other than those falling under 84.09, 84.31, 84.48, 84.66, 84.73, 84.87, 85.03, 85.22, 85.29, 85.38, and 85.48

13 Classification of Parts
Other parts 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 or 85.43, are to be classified with the machine of that kind.

14 Classification of Parts
Parts, suitable for use principally with the goods of headings and – 85.28 are to be classified in heading 85.17

15 CHAPTER 84 The scope of chapter 84.
Chapter 84 covers a big number of headings, hence subdivided as follows; Heading – machines classified by their means of work. Heading – machines classified by the type of industry.

16 Chapter 84 cont. Headings 84.25 – 84.30 lifting and handling machines.
Heading – parts. Heading – agricultural and food industries. Heading – paper and graphic industries.

17 Chapter 84 cont. Heading – textile industries including sewing machines. Heading – leather industries. Heading – metallurgical industries. Heading – machine tools.

18 Chapter 84 cont. Heading 84.66 – parts. Heading 84.67 – hand tools.
Heading – soldering machines. Heading – office machines. Heading – parts.

19 Chapter 84 cont. Heading 84.74 – 84.78 other industries.
From heading – various industries, different functions. Heading Parts (non-electrical) not classified elsewhere.

20 Classification of other parts in section XVI
Parts of engines – into heading Parts of machines of headings – into heading Parts of textile machines of headings – are classified in heading

21 Parts in section XVI Parts of machines tool of headings – into heading 84.66 Parts of office machines of headings – into heading 84.73 Parts of machines of headings – into heading 85.03

22 Parts in section XVI Parts of apparatus of headings – into heading 85.22 Parts of machines of headings – into heading 85.29 Parts of machines of headings – into heading 85.38

23 Composite or Multi-function machines.
Consist of two or more machines fitted together for the purpose of performing two or more alternative function, are to be classified to the machine which performs the principle function.

24 Functional unit machines.
When each unit function is independent but the final unit is common. For example Breweries. Machineries are classified together as brewery plant.

25 SECTION XVII This section covers chapters 86,87,88 & 89, which are for: Railway locomotives, Vehicles, aircraft, vessels and associated transport equipment respectively

26 Section XVII The broad categories of goods found in section XVII are;
Vehicles and their parts. Articles related to transport sector

27 Section XVII Vehicles means: Those, which run on rail – chapter 86
Those, which run on land – chapter 87 Those, which run on air space – chapter 88 Those, which run on water – chapter 89

28 Chapter 86 This chapter covers;
Railway or tramway locomotives, rolling-stock and parts thereof Railway or tramway track fixtures and fittings and parts thereof Mechanical (including electro-mechanical) traffic signaling equipment of all kinds.

29 Chapter 86 It also covers;
Containers specially designed and equipped for carriage by one or more modes of transport. Air-cushioned vehicles (hover trains)

30 Chapter 87 Covers; Vehicles other than railway or tramway rolling-stock and parts Amphibious motor vehicles are classified under this Chapter Tanks and armoured fighting vehicles whether or not fitted with weapons and parts

31 Chapter 87 Machines or working tools designed for fitting to tractors as interchangeable equipment remain classified; in their respective headings even if presented with a tractor whether or not mounted on it.

32 Chapter 88 Covers; Aircraft Spacecraft And Parts Thereof.

33 Chapter 88 Aircrafts specially constructed so that they can also be used as road vehicle are classified under chapter 88.

34 Chapter 89 Covers; Ships Boats Floating structures.

35 Chapter 89 There is no part in chapter 89 except the hull – (ship’s board). Most of ship’s parts are classified in other chapters, especial in chapter 84 Although there is no exclusion note for seats: Seats are used as furniture in motor vehicles, ships, train and aircraft are classified under chapter 94

36 THE END


Download ppt "SECTION XVI - XVII."

Similar presentations


Ads by Google