Div 16

DIVISION 16 MACHINERY AND MECHANICAL APPLIANCES; ELECTRICAL EQUIPMENT; PARTS THEREFOR (a) transmission, conveyor or elevator belts or belting of artificial plastic material falling within Chapter 39 or of vulcanised rubber falling within 40.10, and goods of unhardened vulcanised rubber falling within 40.14 that are of a kind used on machinery, mechanical or electrical appliances or for other industrial purposes; (b) goods of leather or of composition leather falling within 42.04 and goods of furskin falling within 43.03 that are of a kind used in machinery or mechanical appliances or for other industrial purposes; (c) bobbins, spools, cops, cones, cores, reels and similar supports of any material; (d) perforated cards of paper or paperboard for Jacquard or similar machines, being cards falling within 48.21; (e) transmission, conveyor or elevator belts falling within 59.16 and other goods of textile material of a kind used in machinery or plant falling within 59.17; (f) precious or semi-precious stones (whether natural, synthetic or reconstructed) and articles wholly of such stones, being goods falling within 71.02, 71.03 or 71.15; (g) parts for general use as defined in note 2 to Division 15 and similar goods of artificial plastic materials; (h) endless belts of metal wire or strip falling within Division 15; (j) goods falling within Chapter 82 or 83; (k) interchangeable tools falling within 82.05 and similar goods; (m) goods falling within Division 17; (n) goods falling within Chapter 90; (p) clocks, watches and other goods falling within Chapter 91; (q) brushes of a kind used as parts of machines falling within 96.01; (r) goods falling within Chapter 97. 2\. (1) Subject to note 1, note 1 to Chapter 84 and note 1 to Chapter 85, this note applies to parts for machines (not being goods described in 84.64, 85.23, 85.24, 85.25 or 85.27). (2) Parts to which this note applies that are of a kind described in an item in Chapter 84 or 85 (other than 84.65 or 85.28) fall within that item. (3) Other parts to which this note applies that are— (a) of a kind used solely or principally with a particular kind of machine, or with particular kinds of machines that fall within the same item, shall, unless the contrary intention appears, be treated for the purposes of this Schedule, as if they were a machine of that kind or of the highest rated of those kinds; or (b) of a kind that have two principal uses, one with machines falling within 85.13 and the other with machines falling within 85.15, the one use being not more common than the other use, fall within 85.13. (4) Other parts to which this note applies fall within— (a) if they are electrical parts—85.28; or (b) in any other case—84.65. 3\. For the purposes of this Division, 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 shall be treated as if they were machines for performing that one only of their functions that is their principal function. 4\. For the purposes of this Schedule, a motor or a transmission, conveyor or elevator belt that— (a) is fitted to machinery or an appliance; or (b) is imported with, but, for convenience of transport, is packed separately from, the machinery or appliance that it is intended to be fitted to or mounted on a common base with, shall be treated as forming part of that machinery or appliance. 5\. In the notes to this Division, “machine” means any machine, apparatus or appliance falling within this Division. 6\. For the purposes of this Schedule, goods of a kind with which an accessory, part, component or constituent is used, is suitable for use or forms a part, shall be deemed to be higher rated than goods of another kind with which that accessory, part, component or constituent is used, is suitable for use or forms a part if— (a) the amount of duty that would be payable on the accessory, part, component or constituent if the rate applicable to the first-mentioned kind of goods were applicable to the accessory, part, component or constituent is greater than the amount of duty that would be payable on the accessory, part, component or constituent if the rate applicable to the second-mentioned kind of goods were applicable to the accessory, part, component or constituent; and (b) where those amounts are equal—the tariff classification that applies to the first-mentioned kind of goods appears later in this Schedule than the tariff classification that applies to the second-mentioned kind of goods.