Customs Tariff Act 1987
Part 90
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Chapter 90
Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof
(a) Articles of a kind used in machines, appliances or for other technical uses, of vulcanised rubber other than hard rubber (4016), of leather or of composition leather (4204.00.00) or of textile material (5911);
(b) Refractory goods of 6903; ceramic wares for laboratory, chemical or other technical uses, of 6909;
(c) Glass mirrors, not optically worked, of 7009, or mirrors of base metal or of precious metal, not being optical elements (8306 or Chapter 71);
(d) Goods of 7007, 7008.00.00, 7011, 7014.00, 7015 or 7017;
(e) Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV) or similar goods of plastics (Chapter 39);
(f) Pumps incorporating measuring devices, of 8413; weight-operated counting or checking machinery, or separately presented weights for balances (8423); lifting or handling machinery (8425 to 8428); paper or paperboard cutting machines of all kinds (8441); fittings for adjusting work or tools on machine-tools, of 8466, including fittings with optical devices for reading the scale (for example, “optical” dividing heads) but not those which are in themselves essentially optical instruments (for example, alignment telescopes); calculating machines (8470); valves or other appliances of 8481;
(g) Searchlights or spotlights of a kind used for cycles or motor vehicles (8512); portable electric lamps of 8513; cinematographic sound recording, reproducing or re-recording apparatus (8519 or 8520); sound-heads (8522); radar apparatus, radio navigational aid apparatus or radio remote control apparatus (8526); sealed beam lamp units of 8539; optical fibre cables of 8544;
(h) Searchlights or spotlights of 9405;
(ij) Articles of Chapter 95;
(k) Capacity measures, which are to be classified according to their constituent material; or
(l) Spools, reek or similar supports (which are to be classified according to their constituent material, for example, in 3923 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 8485, 8548.00.00 or 9033.00.00) 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 number of machines, instruments or apparatus of the same heading (including a machine, instrument or apparatus of 9010, 9013 or 9031) are to be classified with the machines, instruments or apparatus of that kind;
<table cellspacing="0" cellpadding="0" style="width:100%; margin-bottom:0pt; border-collapse:collapse"><tbody><tr style="height:1pt"><td colspan="3" 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><p style="margin-left:14.4pt; margin-bottom:0pt; text-indent:-14.4pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">1</span><span style="font-family:'Times New Roman', serif">.- In 9021, </span><span style="font-family:'Times New Roman', serif">“</span><span style="font-family:'Times New Roman', serif">orthopaedic appliances</span><span style="font-family:'Times New Roman', serif">”</span><span style="font-family:'Times New Roman', serif">, in relation to footwear, means footwear made to measure for a specific disorder.</span></p></td></tr><tr style="height:1pt"><td style="width:14.7%; 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">9001</span></p></td><td style="width:69.08%; 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">OPTICAL FIBRES AND OPTICAL FIBRE BUNDLES; OPTICAL FIBRE CABLES OTHER THAN THOSE OF 8544; SHEETS AND PLATES OF POLARISING MATERIAL; LENSES (INCLUDING CONTACT LENSES), PRISMS, MIRRORS AND OTHER OPTICAL ELEMENTS, OF ANY MATERIAL, UNMOUNTED, OTHER THAN SUCH ELEMENTS OF GLASS NOT OPTICALLY WORKED:</span></p></td><td style="width:16.22%; 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:14.7%; 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">9001.10.00</span></p></td><td style="width:69.08%; 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">- Optical fibres, optical fibre bundles and cables</span></p></td><td style="width:16.22%; 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">20%</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">15%</span></p></td></tr><tr style="height:1pt"><td style="width:14.7%; 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">9001.20.00</span></p></td><td style="width:69.08%; 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">- Sheets and plates of polarising material</span></p></td><td style="width:16.22%; 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">2%</span></p></td></tr><tr style="height:1pt"><td style="width:14.7%; 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">9001.30.00</span></p></td><td style="width:69.08%; 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">- Contact lenses</span></p></td><td style="width:16.22%; 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">20%</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">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">CAN:</span><span style="font-family:'Times New Roman', serif">10%</span></p></td></tr><tr style="height:1pt"><td style="width:14.7%; 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">9001.40.00</span></p></td><td style="width:69.08%; 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">- Spectacle lenses of glass</span></p></td><td style="width:16.22%; 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">20%</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">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">CAN:10%</span></p></td></tr><tr style="height:1pt"><td style="width:14.7%; 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">9001.50.00</span></p></td><td style="width:69.08%; 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">- Spectacle lenses of other materials</span></p></td><td style="width:16.22%; 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">20%</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">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">CAN:</span><span style="font-family:'Times New Roman', serif">10%</span></p></td></tr></tbody></table> ```