Official chapter notes
Verbatim text published by HMRC. These are the legal basis for classification decisions in this chapter; the "General Rules of Interpretation" point at them directly.
1. This chapter does not cover: a. millstones, grindstones or other articles of Chapter [68](/chapters/68); b. machinery or appliances (for example, pumps) of ceramic material and ceramic parts of machinery or appliances of any material (Chapter [69](/chapters/69)); c. laboratory glassware (heading [7017](/headings/7017)); machinery, appliances or other articles for technical uses or parts thereof, of glass (heading [7019](/headings/7019) or [7020](/headings/7020)); d. articles of heading [7321](/headings/7321) or [7322](/headings/7322) or similar articles of other base metals (Chapter [74](/chapters/74) to Chapter [76](/chapters/76) or Chapter [78](/chapters/78) to Chapter [81](/chapters/81)); e. vacuum cleaners of heading [8508](/headings/8508); f. electromechanical domestic appliances of heading [8509](/headings/8509); digital cameras of heading [8525](/headings/8525); or g. radiators for the articles of Section XVII; or h. hand-operated mechanical floor sweepers, not motorised (heading [9603](/headings/9603)). 2. Subject to the operation of note 3 to Section XVI and subject to note 11 to this chapter, a machine or appliance which answers to a description in one or more of the heading [8401](/headings/8401) to [8424](/headings/8424), or heading [8486](/headings/8486) and at the same time to a description in one or more of the heading [8425](/headings/8425) to [8480](/headings/8480) is to be classified under the appropriate heading of the former group or under heading [8486](/headings/8486), as the case may be, and not the latter group. - (A) Heading [8419](/headings/8419) does not, however, cover: - i. germination plant, incubators or brooders (heading [8436](/headings/8436)); - ii. grain dampening machines (heading [8437](/headings/8437)); - iii. diffusing apparatus for sugar juice extraction (heading [8438](/headings/8438)); - iv. machinery for the heat treatment of textile yarns, fabrics or made-up textile articles (heading [8451](/headings/8451)); or - v. machinery, plant or laboratory equipment, designed for a mechanical operation, in which a change of temperature, even if necessary, is subsidiary. - (B) Heading [8422](/headings/8422) does not cover: - i. sewing machines for closing bags or similar containers (heading [8452](/headings/8452)); or - ii. office machinery of heading [8472](/headings/8472). - (C) Heading [8424](/headings/8424) does not cover: - i. ink-jet printing machines (heading [8443](/headings/8443)); or - ii. water-jet cutting machines (heading [8456](/headings/8456)). 3. A machine tool for working any material which answers to a description in heading [8456](/headings/8456) and at the same time to a description in heading [8457](/headings/8457), [8458](/headings/8458), [8459](/headings/8459), [8460](/headings/8460), [8461](/headings/8461), [8464](/headings/8464) or [8465](/headings/8465) is to be classified in heading [8456](/headings/8456). 4. Heading [8457](/headings/8457) applies only to machine tools for working metal, other than lathes (including turning centres), which can carry out different types of machining operations either: a. by automatic tool change from a magazine or the like in conformity with a machining programme (machining centres), b. by the automatic use, simultaneously or sequentially, of different unit heads working on a fixed position workpiece (unit construction machines, single station); or c. by the automatic transfer of the workpiece to different unit heads (multi-station transfer machines). 5. the purposes of heading [8462](/headings/8462), a “slitting line” for flat products is a processing line composed of an uncoiler, a coil flattener, a slitter and a recoiler. A “cut-to-length line” for flat products is a processing line composed of an uncoiler, a coil flattener, and a shear. 6. (A) For the purposes of heading [8471](/headings/8471), the expression 'automatic data-processing machines' means machines, capable of (1) storing the processing program or programs and at least the data immediately necessary for the execution of the program; (2) being freely programmed in accordance with the requirements of the user; (3) performing arithmetical computations specified by the user; and (4) executing, without human intervention, a processing program which requires them to modify their execution, by logical decision during the processing run. (B) Automatic data-processing machines may be in the form of systems consisting of a variable number of separate units. (C) Subject to paragraphs (D) and (E) below, a unit is to be regarded as being a part of an automatic data processing system if it meets all the following conditions: (1) it is of a kind solely or principally used in an automatic data-processing system; (2) it is connectable to the central processing unit either directly or through one or more other units; and (3) it is able to accept or deliver data in a form (codes or signals) which can be used by the system. Separately presented units of an automatic data-processing machine are to be classified in heading [8471](/headings/8471). However keyboards, X-Y coordinate input devices and disk storage units which satisfy the conditions of paragraphs (C)(2) and (C)(3) above, are in all cases to be classified as units of heading [8471](/headings/8471). (D) Heading [8471](/headings/8471) does not cover the following when presented separately, even if they meet all of the conditions set forth in note 6(C) above: (1) printers, copying machines, facsimile machines, whether or not combined; (2) apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network); (3) loudspeakers and microphones; (4) television cameras, digital cameras and video camera recorders; (5) monitors and projectors, not incorporating television reception apparatus. (E) Machines incorporating or working in conjunction with an automatic data-processing machine and performing a specific function other than data processing are to be classified in the headings appropriate to their respective functions or, failing that, in residual headings. 7. Heading [8482](/headings/8482) applies, inter alia, to polished steel balls, the maximum and minimum diameters of which do not differ from the nominal diameter by more than 1% or by more than 0.05 mm, whichever is less. Other steel balls are to be classified in heading [7326](/headings/7326). 8. A machine which is used for more than one purpose is, for the purposes of classification, to be treated as if its principal purpose were its sole purpose. Subject to note 2 to this chapter and note 3 to Section XVI, a machine the principal purpose of which is not described in any heading or for which no one purpose is the principal purpose is, unless the context otherwise requires, to be classified in heading [8479](/headings/8479). Heading [8479](/headings/8479) also covers machines for making rope or cable (for example, stranding, twisting or cabling machines) from metal wire, textile yarn or any other material or from a combination of such materials. 9. For the purposes of heading [8470](/headings/8470), the term 'pocket-size' applies only to machines the dimensions of which do not exceed 170 mm x 100 mm x 45 mm. 10. For the purposes of heading [8485](/headings/8485), the expression “additive manufacturing” (also referred to as 3D printing) means the formation of physical objects, based on a digital model, by the successive addition and layering, and consolidation and solidification, of material (for example, metal, plastics or ceramics). Subject to Note 1 to Section XVI and Note 1 to Chapter [84](/chapters/84), machines answering to the description in heading [8485](/headings/8485) are to be classified in that heading and in no other heading of the Nomenclature. 11. (A) Notes 12(a) and (b) to Chapter [85](/chapters/85) also apply with respect to the expressions 'semiconductor devices' and 'electronic integrated circuits', respectively, as used in this note and in heading [8486](/headings/8486). However, for the purposes of this note and of heading [8486](/headings/8486), the expression 'semiconductor devices' also covers photosensitive semiconductor devices and light emitting diodes. (B) For the purposes of this note and of heading [8486](/headings/8486), the expression 'manufacture of flat panel displays' covers the fabrication of substrates into a flat panel. It does not cover the manufacture of glass or the assembly of printed circuit boards or other electronic components onto the flat panel. The expression 'flat panel display' does not cover cathode-ray tube technology. (C) Heading [8486](/headings/8486) also includes machines and apparatus solely or principally of a kind used for: (1) the manufacture or repair of masks and reticles; (2) assembling semiconductor devices or electronic integrated circuits; and (3) lifting, handling, loading or unloading of boules, wafers, semiconductor devices, electronic integrated circuits and flat panel displays. (D) Subject to note 1 to Section XVI and note 1 to Chapter [84](/chapters/84), machines and apparatus answering to the description in heading [8486](/headings/8486) are to be classified in that heading and in no other heading of the nomenclature. ### Subheading notes 1. For the purposes of subheading [8465 20](/commodities/8465200000), the term “machining centres” applies only to machine-tools for working wood, cork, bone, hard rubber, hard plastics or similar hard materials, which can carry out different types of machining operations by automatic tool change from a magazine or the like in conformity with a machining programme. 2. For the purposes of subheading [8471 49](/commodities/8471490000), the term ‘systems’ means automatic data-processing machines whose units satisfy the conditions laid down in note 6(C) to Chapter [84](/chapters/84) and which comprise at least a central processing unit, one input unit (for example, a keyboard or a scanner), and one output unit (for example, a visual display unit or a printer). 3. For the purposes of subheading [8481 20](/subheadings/8481200000-80), the expression “valves for oleohydraulic or pneumatic transmissions” means valves which are used specifically in the transmission of “fluid power” in a hydraulic or pneumatic system, where the energy source is supplied in the form of pressurised fluids (liquid or gas). These valves may be of any type (for example, pressure-reducing type, check type). Subheading [8481 20](/subheadings/8481200000-80) takes precedence over all other subheadings of heading [8481](/headings/8481). 4. Subheading [8482 40](/commodities/8482400000) applies only to bearings with cylindrical rollers of a uniform diameter not exceeding 5 mm and having a length which is at least three times the diameter. The ends of the rollers may be rounded. ### Additional chapter notes 1. For the purposes of subheadings [8407 10](/subheadings/8407100000-80) and [8409 10](/subheadings/8409100000-80), the expression 'aircraft engines' shall apply only to engines designed for fitting with an airscrew or rotor. 2. Code [8471 70 30](/commodities/8471703000) shall also apply to CD-ROM drives, being storage units for automatic data processing machines, which consist of drive units designed for retrieving the signals from CD-ROMs, audio CDs and photo CDs and equipped with a jack for earphones, a volume-control button or a start/stop button. 3. Code [8472 90 80](/commodities/8472908000) includes apparatus consisting of a bank note validator and cash boxes (so called ‘note float unit’). The bank note validator uses optical scanning technology to check the authenticity of bank notes according to predefined specifications. In addition to checking the authenticity of bank notes, it also carries out other functions such as sorting and distributing bank notes between different storage boxes and dispensing bank notes.