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SECTION XVII: VEHICLES, AIRCRAFT, VESSELS AND COMBINED TRANSPORT EQUIPMENT

SECTION XVII: VEHICLES, AIRCRAFT, VESSELS AND COMBINED TRANSPORT EQUIPMENT

Chapter 86: Locomotives, railway or tramway rolling stock and parts thereof; railway or tramway track fixtures and fittings and parts thereof; mechanical (including electromechanical) traffic signalling equipment of all kinds
Chapter 87: Vehicles other than railway or tramway rolling stock, and parts and accessories thereof
Chapter 88: Aircraft, spacecraft and parts thereof
Chapter 89: Ships, boats and floating structures

 

PART XVII : VEHICLES, AIRCRAFT, VESSELS AND COMBINED TRANSPORT EQUIPMENT
 

Note.
 

1. This section does not cover articles of heading 95.03 or 95.08, or toboggans, sledges or the like of heading 95.06.
 

2. The terms “parts” and “parts and accessories” do not apply to the following products, whether or not they are identifiable as parts for goods of this Part:
 

(a) Pads, washers or the like of any material (classified according to their constituent material or in heading 84.84) or other articles of vulcanised rubber other than hard rubber (heading 40.16);
 

(b) Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39);
 

(c) Articles of Chapter 82 (tools);
 

(d) Articles of heading 83.06;
 

(e) Machinery or apparatus of headings 84.01 to 84.79, or parts thereof, other than radiators for articles of this Section; articles of heading 84.81 or 84.82 or, provided that they constitute internal parts of engines or motors;
 

(f) Electrical machinery or equipment (Chapter 85);
 

(g) Articles of Chapter 90;
 

(h) Articles of Chapter 91;
 

(ij) Arms (Chapter 93);
 

(k) Lamps and lighting fittings and parts thereof of heading 94.05; or
 

(l) Brushes of a kind used as parts of vehicles (heading 96.03).
 

3. References in Chapters 86 to 88 to “parts” or “accessories” do not apply to parts or accessories which are not suitable for use solely or principally with the articles of those Chapters. A part or accessory which answers to a description in two or more of the headings of those Chapters is to be classified under that heading which corresponds to the principal use of the part or accessory.
 

4. For the purposes of this Section:
 

(a) Vehicles specially designed to run both on roads and on rails are to be classified in the appropriate heading of Chapter 87;
 

(b) Amphibious motor vehicles are classified in the appropriate heading of Chapter 87;
 

(c) Aircraft specially designed to be used as road vehicles are classified in the appropriate heading of Chapter 88.
 

5. Air-cushion vehicles are classified in this Section together with the vehicles to which they are most closely related, as follows:
 

(a) They fall in Chapter 86 if designed to run on guide rails (hover trains);
 

(b) They fall in Chapter 87 if designed to run on land or on both land and water;
 

(c) They fall in Chapter 89 if designed for use on water, whether or not capable of being landed on a shore or pier or if they are also capable of being used on ice.
 

Parts and accessories of air-cushion vehicles are classified in accordance with the classification of air-cushion vehicles specified above.
 

Hovercraft track fixtures and fittings are classified as railway track fixtures and fittings, and signalling, safety or traffic control equipment for hovercraft systems is classified as railway signalling, safety or traffic control equipment.