Archived – Standard Classification of Goods (SCG) - Notes 1996-2001

Section XVII:  Vehicles, aircraft, vessels and associated transport equipment

Notes.

  1. This Section does not cover articles of heading No. 95.01, 95.03 or 95.08, or bobsleighs, toboggans or the like of heading No. 95.06.
  2. The expressions "parts" and "parts and accessories" do not apply to the following articles, whether or not they are identifiable as for the goods of this Section:

    a) Joints, washers or the like of any material (classified according to their constituent material or in heading No. 84.84) or other articles of vulcanised rubber other than hard rubber (heading No. 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 No. 83.06;

    e) Machines or apparatus of headings Nos. 84.01 to 84.79, or parts thereof; articles of heading No. 84.81 or 84.82 or, provided they constitute integral parts of engines or motors, articles of heading No. 84.83;

    f) Electrical machinery or equipment (Chapter 85);

    g) Articles of Chapter 90;

    h) Articles of Chapter 91;

    ij) Arms (Chapter 93);

    k) Lamps or lighting fittings of heading No. 94.05; or

    l) Brushes of a kind used as parts of vehicles (heading No. 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 that part or accessory.
  4. For the purposes of this Section:
    1. Vehicles specially constructed to travel on both road and rail are classified under the appropriate heading of Chapter 87;
    2. Amphibious motor vehicles are classified under the appropriate heading of Chapter 87;
    3. Aircraft specially constructed so that they can also be used as road vehicles are classified under the appropriate heading of Chapter 88.
  5. Air-cushion vehicles are to be classified within this Section with the vehicles to which they are most akin as follows:
    1. In Chapter 86 if designed to travel on a guide-track (hovertrains);
    2. In Chapter 87 if designed to travel over land or over both land and water;
    3. In Chapter 89 if designed to travel over water, whether or not able to land on beaches or landing-stages or also able to travel over ice.
    Parts and accessories of air-cushion vehicles are to be classified in the same way as those of vehicles of the heading in which the air-cushion vehicles are classified under the above provisions.

    Hovertrain track fixtures and fittings are to be classified as railway track fixtures and fittings, and signalling, safety or traffic control equipment for hovertrain transport systems as signalling, safety or traffic control equipment for railways.

Chapter 86:  Railway or tramway locomotives, rolling-stock and parts thereof; railway or tramway track fixtures and fittings and parts thereof; mechanical (including electro-mechanical) traffic signalling equipment of all kinds

Notes.

  1. This Chapter does not cover:
    1. Railway or tramway sleepers of wood or of concrete, or concrete guide-track sections for hovertrains (heading No. 44.06 or 68.10);
    2. Railway or tramway track construction material of iron or steel of heading No. 73.02; or
    3. Electrical signalling, safety or traffic control equipment of heading No. 85.30.
  2. Heading No. 86.07 applies, inter alia, to:
    1. Axles, wheels, wheel sets (running gear), metal tires, hoops and hubs and other parts of wheels;
    2. Frames, underframes, truck assemblies;
    3. Axle boxes; brake gear;
    4. Buffers for rolling-stock; hooks and other coupling gear and corridor connections;
    5. Coachwork.
  3. Subject to the provisions of Note 1 above, heading No. 86.08 applies, inter alia, to:
    1. Assembled track, turntables, platform buffers, loading gauges;
    2. Semaphores, mechanical signal discs, level crossing control gear, signal and point controls, and other mechanical (including electro-mechanical) signalling, safety or traffic control equipment, whether or not fitted for electric lighting, for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields.

Chapter 87:  Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof

Notes.

  1. This Chapter does not cover railway or tramway rolling-stock designed solely for running on rails.
  2. For the purposes of this Chapter, "tractors" means vehicles constructed essentially for hauling or pushing another vehicle, appliance or load, whether or not they contain subsidiary provision for the transport, in connection with the main use of the tractor, of tools, seeds, fertilisers or other goods.

    Machines and working tools designed for fitting to tractors of heading No. 87.01 as interchangeable equipment remain classified in their respective headings even if presented with the tractor, and whether or not mounted on it.
  3. Motor chassis fitted with cabs fall in headings Nos. 87.02 to 87.04, and not in heading No. 87.06.
  4. Heading No. 87.12 includes all children's bicycles. Other children's cycles fall in heading No. 95.01.

Chapter 88:  Aircraft, spacecraft and parts thereof

Subheading Note.

  1. For the purposes of subheadings Nos. 8802.11 to 8802.40, the expression "unladen weight" means the weight of the machine in normal flying order, excluding the weight of the crew and of fuel and equipment other than permanently fitted items of equipment.

Chapter 89:  Ships, boats and floating structures

Note.

  1. A hull, an unfinished or incomplete vessel, assembled, unassembled or disassembled, or a complete vessel unassembled or disassembled, is to be classified in heading No. 89.06 if it does not have the essential character of a vessel of a particular kind.
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