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. articles of a kind used in machines, appliances or for other technical uses, of vulcanised rubber other than hard rubber (heading [4016](/headings/4016)), of leather or of composition leather (heading [4205](/headings/4205)) or of textile material (heading [5911](/headings/5911)); b. supporting belts or other support articles of textile material, whose intended effect on the organ to be supported or held derives solely from their elasticity (for example, maternity belts, thoracic support bandages, abdominal support bandages, supports for joints or muscles) (Section XI); c. refractory goods of heading [6903](/headings/6903); ceramic wares for laboratory, chemical or other technical uses, of heading [6909](/headings/6909); d. glass mirrors, not optically worked, of heading [7009](/headings/7009), or mirrors of base metal or of precious metal, not being optical elements (heading [8306](/headings/8306) or Chapter [71](/chapters/71)); e. goods of heading [7007](/headings/7007), [7008](/headings/7008), [7011](/headings/7011), [7014](/headings/7014), [7015](/headings/7015) or [7017](/headings/7017); f. parts of general use, as defined in note 2 to Section XV, of base metal (Section XV) or similar goods of plastics (Chapter [39](/chapters/39)), however, articles specially designed for use exclusively in implants in medical, surgical, dental or veterinary sciences are to be classified in heading [9021](/headings/9021); g. pumps incorporating measuring devices, of heading [8413](/headings/8413); weight-operated counting and checking machinery, or separately presented weights for balances (heading [8423](/headings/8423)); lifting or handling machinery (heading [8425](/headings/8425) to [8428](/headings/8428)); paper or paperboard cutting machines of all kinds (heading [8441](/headings/8441)); fittings for adjusting work or tools on machine tools or water-jet cutting machines, of heading [8466](/headings/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 (heading [8470](/headings/8470)); valves and other appliances of heading [8481](/headings/8481); machines and apparatus (including apparatus for the projection or drawing of circuit patterns on sensitised semiconductor materials) of heading [8486](/headings/8486); h. searchlights or spotlights of a kind used for cycles or motor vehicles (heading [8512](/headings/8512)); portable electric lamps of heading [8513](/headings/8513); cinematographic sound recording, reproducing or re-recording apparatus (heading [8519](/headings/8519)); sound-heads (heading [8522](/headings/8522)); television cameras, digital cameras and video camera recorders (heading [8525](/headings/8525)); radar apparatus, radio navigational aid apparatus or radio remote control apparatus (heading [8526](/headings/8526)); connectors for optical fibres, optical fibre bundles or cables (heading [8536](/headings/8536)); numerical control apparatus of heading [8537](/headings/8537); sealed beam lamp units of heading [8539](/headings/8539); optical fibre cables of heading [8544](/headings/8544); ij. searchlights or spotlights of heading [9405](/headings/9405); k. articles of Chapter [95](/chapters/95); l. monopods, bipods, tripods and similar articles, of heading [9620](/headings/9620); m. capacity measures, which are to be classified according to their constituent material; or n. spools, reels or similar supports (which are to be classified according to their constituent material, for example, in heading [3923](/headings/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](/chapters/84), 85 or [91](/chapters/91) (other than heading [8487](/headings/8487), [8548](/headings/8548) or [9033](/headings/9033)) 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 heading [9010](/headings/9010), [9013](/headings/9013) or [9031](/headings/9031)) are to be classified with the machines, instruments or apparatus of that kind; c. All other parts and accessories are to be classified in heading [9033](/headings/9033). 3. The provisions of notes 3 and 4 to Section XVI apply also to this chapter. 4. Heading [9005](/headings/9005) does not apply to telescopic sights for fitting to arms, periscopic telescopes for fitting to submarines or tanks, or to telescopes for machines, appliances, instruments or apparatus of this chapter or Section XVI; such telescopic sights and telescopes are to be classified in heading [9013](/headings/9013). 5. Measuring or checking optical instruments, appliances or machines which, but for this note, could be classified both in heading [9013](/headings/9013) and in heading [9031](/headings/9031) are to be classified in heading [9031](/headings/9031). 6. For the purposes of heading [9021](/headings/9021), the expression 'orthopaedic appliances' means appliances for: - Preventing or correcting bodily deformities; or - Supporting or holding parts of the body following an illness, operation or injury. Orthopaedic appliances include footwear and special insoles designed to correct orthopaedic conditions, provided that they are either (1) made to measure or (2) mass-produced, presented singly and not in pairs and designed to fit either foot equally. 7. Heading [9032](/headings/9032) applies only to: a. instruments and apparatus for automatically controlling the flow, level, pressure or other variables of liquids or gases, or for automatically controlling temperature, whether or not their operation depends on an electrical phenomenon which varies according to the factor to be automatically controlled, which are designed to bring this factor to, and maintain it at, a desired value, stabilised against disturbances, by constantly or periodically measuring its actual value; and b. automatic regulators of electrical quantities, and instruments or apparatus for automatically controlling non-electrical quantities the operation of which depends on an electrical phenomenon varying according to the factor to be controlled, which are designed to bring this factor to, and maintain it at, a desired value, stabilised against disturbances, by constantly or periodically measuring its actual value. ### Additional chapter notes 1. For the purposes of codes [9015 30 10](/commodities/9015301000), [9025 80 40](/subheadings/9025804000-80), [9026 10 21](/commodities/9026102100), [9026 10 29](/commodities/9026102900), [9026 20 20](/commodities/9026202000), [9026 80 20](/commodities/9026802000), [9027 10 10](/commodities/9027101000) and [9032 10 20](/subheadings/9032102000-80), the expression ‘electronic’ means instruments and apparatus which incorporate one or more articles of heading [8540](/headings/8540), [8541](/headings/8541) or [8542](/headings/8542) but for the purposes of the foregoing, no account shall be taken of articles of heading [8540](/headings/8540), [8541](/headings/8541) or [8542](/headings/8542) which have solely the function of rectifying current or which are included in the power pack of instruments or apparatus. 2. For the purposes of code [9021 10 10](/commodities/9021101000), the expression "orthopaedic appliances" means appliances which are specially designed for a particular orthopaedic purpose, in distinction to products that might be used for various purposes (for example, products for overstrained joints, ligaments or tendons caused by sporting activities, type writing, and products which simply alleviate pain in the defective or disabled part of the body, for example, caused by inflammation). The "orthopaedic appliances" must completely prevent a specific movement of the defective or disabled part of the body (for example, joints, ligaments, tendons) in order to exclude further injuries or bodily deformities or an aggravation of such injuries or deformities, as distinct from other products that cannot prevent specific movements, yet prevent reflex movements (movements carried out subconsciously) through the relative inflexibility of those products due to, for example, flexible splints, pressure pads, non-elastic textile material, restrictions through "Velcro-type" straps". 3. Heading [9021](/headings/9021) does not include mastectomy bras, see also the Additional chapter note to code[6212 10 90](/commodities/6212109000). 4. Heading [9031](/headings/9031) does not include apparatus consisting of a bank note validator and cash boxes, see also the Additional chapter note to code [8472 90 80](/commodities/8472908000).