Customs Tariff Act 1987
Part 85
Start here
Get a plain-English read of Part 85
Turn the raw legal text into a practical explanation grounded in Customs Tariff Act 1987.
Chapter 85
Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles
(a) Electrically warmed blankets, bed pads, foot-muffs or the like; electrically warmed clothing, footwear or ear pads or other electrically warmed articles worn on or about the person;
(b) Articles of glass of 7011; or
(c) Electrically heated furniture of Chapter 94.
2.-8501 to 8504 do not apply to goods described in 8511, 8512, 8540, 8541 or 8542.
However, metal tank mercury arc rectifiers remain classified in 8504.
3.- 8509 covers only the following electro-mechanical machines of the kind commonly used for domestic purposes:
(a) Vacuum cleaners, floor polishers, food grinders and mixers, and fruit or vegetable juice extractors, of any weight;
(b) Other machines provided the weight of such machines does not exceed 20 kg.
The heading does not, however, apply to fans or ventilating or recycling hoods incorporating a fan, whether or not fitted with filters (8414), centrifugal clothes-dryers (8421), dish washing machines (8422), household washing machines (8450), roller or other ironing machines (8420 or 8451), sewing machines (8452), electric scissors (8508) or to electro-thermic appliances (8516).
4.- For the purposes of 8534.00.00 “printed circuits” are circuits obtained by forming on an insulating base, by any printing process (for example, embossing, plating-up, etching) or by the “film circuit” technique, conductor elements, contacts or other printed components (for example, inductances, resistors, capacitors) alone or interconnected according to a pre-established pattern, other than elements which can produce, rectify, modulate or amplify an electrical signal (for example, semiconductor elements).
“Printed circuits” does not cover circuits combined with elements other than those obtained during the printing process. Printed circuits may, however, be fitted with non-printed connecting elements.
Thin- or thick-film circuits comprising passive and active elements obtained during the same technological process are to be classified in 8542.
5.- For the purposes of 8541 and 8542:
(A) “Diodes, transistors and similar semiconductor devices” are semiconductor devices the operation of which depends on variations in resistivity on the application of an electric field;
(B) “Electronic integrated circuits and microassemblies” are:
(a) Monolithic integrated circuits in which the circuit elements (diodes, transistors, resistors, capacitors, interconnections, etc.) are created in the mass (essentially) and on the surface of a semiconductor material (doped silicon, for example) and are inseparably associated;
<table cellspacing="0" cellpadding="0" style="width:100%; margin-bottom:0pt; border-collapse:collapse"><tbody><tr style="height:1pt"><td colspan="2" style="padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif; font-weight:bold">Additional Note.</span></p></td><td style="width:14.3%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif"></span></p></td></tr><tr style="height:1pt"><td colspan="2" style="padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-bottom:6pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">1.- In this Chapter </span><span style="font-family:'Times New Roman', serif">“</span><span style="font-family:'Times New Roman', serif">kVA</span><span style="font-family:'Times New Roman', serif">”</span><span style="font-family:'Times New Roman', serif"> means kilovoltampere</span></p></td><td style="width:14.3%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif"></span></p></td></tr><tr style="height:1pt"><td style="width:14.88%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">8501</span></p></td><td style="width:70.82%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">ELECTRIC MOTORS AND GENERATORS (EXCLUDING GENERATING SETS):</span></p></td><td style="width:14.3%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif"></span></p></td></tr><tr style="height:1pt"><td style="width:14.88%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">8501.10.00</span></p></td><td style="width:70.82%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">- Motors of an output not exceeding 37.5 W</span></p></td><td style="width:14.3%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">25%</span></p><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">DC:20%</span></p></td></tr><tr style="height:1pt"><td style="width:14.88%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">8501.20.00</span></p></td><td style="width:70.82%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">- Universal AC/DC motors of an output exceeding 37.5 W</span></p></td><td style="width:14.3%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">25%</span></p><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">DC:20%</span></p></td></tr><tr style="height:1pt"><td style="width:14.88%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">8501.3</span></p></td><td style="width:70.82%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">- Other DC motors; DC generators:</span></p></td><td style="width:14.3%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif"></span></p></td></tr><tr style="height:1pt"><td style="width:14.88%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">8501.31.00</span></p></td><td style="width:70.82%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">- - Of an output not exceeding 750 W</span></p></td><td style="width:14.3%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">25%</span></p><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">DC:20%</span></p></td></tr><tr style="height:1pt"><td style="width:14.88%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">8501.32.00</span></p></td><td style="width:70.82%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">--Of an output exceeding 750 W but not exceeding 75 kW</span></p></td><td style="width:14.3%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">25%</span></p><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">DC:20%</span></p></td></tr><tr style="height:1pt"><td style="width:14.88%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">8501.33.00</span></p></td><td style="width:70.82%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">--Of an output exceeding 75 kW but not exceeding 375 kW</span></p></td><td style="width:14.3%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">25%</span></p><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">DC:20%</span></p></td></tr><tr style="height:1pt"><td style="width:14.88%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">8501.34.00</span></p></td><td style="width:70.82%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">- - Of an output exceeding 375 kW</span></p></td><td style="width:14.3%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">25%</span></p><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">DC:20%</span></p></td></tr><tr style="height:1pt"><td style="width:14.88%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">8501.40.00</span></p></td><td style="width:70.82%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">- Other AC motors, single-phase</span></p></td><td style="width:14.3%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">25%</span></p><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">DC:20%</span></p></td></tr><tr style="height:1pt"><td style="width:14.88%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">8501.5</span></p></td><td style="width:70.82%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">- Other AC motors, multi-phase:</span></p></td><td style="width:14.3%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif"></span></p></td></tr><tr style="height:1pt"><td style="width:14.88%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">8501.51.00</span></p></td><td style="width:70.82%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">- - Of an output not exceeding 750 W</span></p></td><td style="width:14.3%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">25%</span></p><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">DC:20%</span></p></td></tr><tr style="height:1pt"><td style="width:14.88%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">8501.52.00</span></p></td><td style="width:70.82%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">--Of an output exceeding 750 W but not exceeding 75 kW</span></p></td><td style="width:14.3%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">25%</span></p><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">DC:20%</span></p></td></tr><tr style="height:1pt"><td style="width:14.88%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">8501.53.00</span></p></td><td style="width:70.82%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">- - Of an output exceeding 75 kW</span></p></td><td style="width:14.3%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">25%</span></p><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">DC:20%</span></p></td></tr><tr style="height:1pt"><td style="width:14.88%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">8501.6</span></p></td><td style="width:70.82%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">-AC generators (alternators):</span></p></td><td style="width:14.3%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif"></span></p></td></tr><tr style="height:1pt"><td style="width:14.88%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">8501.61.00</span></p></td><td style="width:70.82%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">- - Of an output not exceeding 75 kVA</span></p></td><td style="width:14.3%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">15%</span></p><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">DC:</span><span style="font-family:'Times New Roman', serif">10%</span></p></td></tr><tr style="height:1pt"><td style="width:14.88%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">8501.62.00</span></p></td><td style="width:70.82%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">- - Of an output exceeding 75 kVA but not exceeding 375 kVA</span></p></td><td style="width:14.3%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">15%</span></p><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">DC:</span><span style="font-family:'Times New Roman', serif">10%</span></p></td></tr><tr style="height:1pt"><td style="width:14.88%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">8501.63.00</span></p></td><td style="width:70.82%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">--Of an output exceeding 375 kVA but not exceeding 750 kVA</span></p></td><td style="width:14.3%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">Free</span></p></td></tr><tr style="height:1pt"><td style="width:14.88%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">8501.64.00</span></p></td><td style="width:70.82%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">- - Of an output exceeding 750 kVA</span></p></td><td style="width:14.3%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">Free</span></p></td></tr><tr style="height:1pt"><td style="width:14.88%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">8502</span></p></td><td style="width:70.82%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">ELECTRIC GENERATING SETS AND ROTARY CONVERTERS:</span></p></td><td style="width:14.3%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif"></span></p></td></tr><tr style="height:1pt"><td style="width:14.88%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">8502.1</span></p></td><td style="width:70.82%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-left:10.8pt; margin-bottom:0pt; text-indent:-10.8pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">- Generating sets with compression-ignition internal combustion piston engines (diesel or semi-diesel engines):</span></p></td><td style="width:14.3%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif"></span></p></td></tr></tbody></table> ```