WCO HS Code Rulings Chapter 84>HS Code HS Classification

WCO Rulings for Section XVI

1. Ball bearing control cables: Identifiable as suitable for use solely or principally with a particular machine, or apparatus of Sect. XVI.

Classification as parts or accessories of the appropriate machine or apparatus.

See also Opinions 8487.90/2, Sect. XVII/1 and 9033.00/1.

Adoption : 1962

2. Stirring attachements for agitators or mixers, consisting of stirring blades (fins, rake, cross-membered frame, etc.), whether or not fitted with a shank, presented separately : Identifiable as suitable for use solely or principally with an agitator or mixer of Sect. XVI.

Classification in the heading applicable to the agitator or mixer for which the stirring attachments are suitable.

Application of Note 2 (b) to Section XVI.

See also Opinion 8487.90/3.

Adoption : 1963

 

3. Gaskets for fitting to doors of an appliance of Section XVI, being profiles of plastics incorporating a magnetic rod of barium ferrite and specially shaped to fit the door.

Classification as parts or accessories of the appropriate appliance.

See also Opinion 8418.99/1 and 8505.19/1.

Adoption : 1968

WCO Ruling Subheading 8427.10

• Self-propelled trucks powered by an electric motor

1. Self-Propelled Articulated Boom Lift, being an electric motor-powered wheeled base unit works truck with an articulated hydraulic lifting boom, which has a working platform (cage or man-basket) mounted on the boom. This lift has a maximum speed of 5.2 km/h (folded) and 0.8 km/h (unfolded), maximum working height 15.7 m, maximum gross weight 6,500 kg and platform capacity 227 kg. It is designed to accommodate a worker to enable work at heights.

 

Application of GIRs 1 and 6.

Adoption : 2021

WCO Ruling Subheading 8427.20- Other self-propelled trucks

1. Self-propelled container handlers consisting of a diesel powered six-wheeled chassis, an enclosed driver’s cab mounted on the chassis, a vertical telescoping lift mast fitted to the front of the chassis and a belt-driven spreader fitted to the mast. The outer section of the mast telescopes vertically in and out from the inner section of the mast, raising and lowering the spreader which is additionally also lifted or lowered via the belt drive. Depending on the model, these container handlers can lift up to 36 tons and can stack containers up to 13 m. They have a maximum speed of 23 – 24 km/h and a lift speed of 0.30 – 0.40 m/s. Their turning radius is 7.6 m.

Application of GIRs 1and 6.

Adoption : 2006

 

 

WCO Ruling Subheading 8428.90

• Other machinery

1. Distributors, specially designed for feeding pneumatic stone-conveyors used in the stowing of old workings, consisting mainly of a sealed honey-combed drum, under a protective cowling, operated by a motor fitted with gearing.

Adoption : 1962

 

2. Marine loading arm for the safe transfer of dangerous liquids in loading or unloading operations at a port, especially for petroleum installations and industrial plant, using a piping system with articulated joints fitted with automatic safety valves. The piping is manipulated during liquid transfer by a self-contained cable and pulley system linked to a support and counterweight structure. The system does not include any pumps.

Application of GIR 1.

Adoption : 1999

 

WCO Ruling Subheading 8429.51– Front-end shovel loaders

1. Self-propelled loaders, front loading, with four-wheel drive and skid steer, fitted with a single-piece chassis, a driver’s and control cab and a double lifting arm operated by hydraulic jacks, which is an integral part of the structure of the machine itself and is driven by the rear-mounted engine; the loader is presented with or without its bucket. The bucket is loaded through forward motion of the machine, which lifts, transports and discharges material. These machines may be fitted with other interchangeable tools such as a hydraulic backhoe or breaker, earth auger, box scraper, scarifier, etc.

Adoption : 1992 + 1995

WCO Ruling Subheading 8431.49

— Other

1. Track link assembly :

Identifiable as suitable, after fitting with shoes, as tracks for use solely or principally :

On a bulldozer.

See also Opinions 8487.90/4, 8708.99/1 and 8710.00/1.

Adoption : 1965

 

2. Aluminium radiator (985 mm x 530 mm x 145 mm) for an excavator. It is designed to cool down the coolant fluid coming from the engine of the excavator by transferring excess heat from the coolant into the air. The coolant is then returned back to the engine.

Application of GIRs 1 (Note 2 (b) to Section XVI) and 6.

See also Opinion 8714.10/1.

Adoption : 2014

WCO Ruling Subheading 8432.29

— Other

1. 4-4 blades (2+2) and disc dry land blade (soil cultivating implements), designed to be used for rotary tilling when installed on the driving axle of a propelling unit (pedestrian controlled tractor). The blades are presented in a single box together with, but not mounted on, the propelling unit.

The propelling unit (pedestrian controlled tractor) presented together with the soil cultivating implements is classified separately.

Application of GIRs 1 and 6.

See also Opinion 8701.10/1.

Adoption : 2016

WCO Ruling Subheading 8433.90:- Parts

1. Drum housing for a combine harvester-thresher consisting of a casing with three drums : a rotor feeder; a threshing drum; and a beater, enabling grain to be separated from the ears during the threshing process. The threshing unit compartment has no drive system of its own, but is driven by a system of pulleys and belts by the combine’s single diesel engine.

Application of GIRs 1 (Note 2 (b) to Section XVI) and 6.

Adoption : 2014

 

WCO Rulings 8435.10

• Machinery

1. Centrifugal juicer with a self-contained, ventilated, single phase industrial synchronous electric motor, designed for commercial use (e.g., in bars, restaurants, canteens, day nurseries, clinics, institutional kitchens) with the following technical characteristics : motor speed : 3,000 rpm; motor power : 700 W; intensity : 7 A; electrical connection : 230 V/50 Hz; throughput : 100/120 kg fruit/vegetables per hour; waste container capacity : approximately 6 l; weight : approximately 11 kg; dimensions : 505 mm x 235 mm x 420 mm.

The appliance consists of a stainless steel motor unit with push-type “On-Off” buttons, a stainless steel bowl with a pouring spout, a flange of plastics, a stainless steel basket, a lid of plastics with a feed tube and an ejector spout, a stainless steel grater disc, and a waste container of plastics. It is used for extracting fruit/vegetable juices.

Application of GIRs 1 and 6.

Adoption : 2012

 

WCO Ruling Subheading 8436.80- Other machinery

1. Machine for covering potato and other vegetable clamps with earth, consisting of a frame with a coupling device for an agricultural tractor, a soil-cutter and a bladed wheel driven from the tractor power take-off which throws the earth on the clamp.

Adoption : 1965

WCO Ruling Subheading 8438.60- Machinery for the preparation of fruits, nuts or vegetables

1. Vegetable preparation machine with a self-contained, three phase electric motor designed for commercial use with the following technical characteristics : motor speed : 375 rpm; motor power : 600 W; electrical connection : 400 V/50 Hz; prepare 1,200 servings in 3 hours or less; weight : approximately 15 kg; dimensions : 745 mm x 610 mm x 310 mm.

The appliance consists of a motor unit, a feeding head with two openings and pushers, and a control panel with push-type “On-Off” buttons. It is presented with one 3 mm slicing disc and one 3 mm medium grating disc. It is used for continuous feed slicing, dicing, shredding, grating, and preparing potato chips (French fries) and julienne.

Application of GIRs 1 and 6.

Adoption : 2012

2. Vegetable cutter (H x W x D : 320 x 270 x 505 mm, weighing 7.5 kg) for industrial preparation of food, equipped with a 220 V electric motor, designed for cutting vegetables in different ways (cut, sliced, grated and shredded) by the use of interchangeable blades. The slicing capacity for cabbages is 90 kg per hour using a dual-blade disk slicer.

Application of GIRs 1 and 6.

Adoption : 2018

3. Vegetable cutter (H x W x D : 230 x 272 x 380 mm, weighing 5 kg) for industrial preparation of food, equipped with a 220 V electric motor, designed for slicing vegetables into coarse, medium and fine pieces. The machine is compact with a weight of 5 kg. This machine consists of a blade kit with coarseness adjusting plates and a motor. Its slicing capacity for cabbages is 120-200 kg per hour (2.0 – 3.6 kg per minute).

Application of GIRs 1 and 6.

Adoption : 2018

WCO Ruling Subheading, 8438.80

• Other machinery

1. Emulsifier-mixer with a self-contained, three phase electric motor designed for commercial use (e.g., in hospitals, restaurants and pharmaceutical and chemical laboratories) with the following technical characteristics : motor speed : 1,500/3,000 rpm; motor power : 950/1,300 W; electrical connection : 230/400 V/50 Hz; bowl capacity : approximately 6.6 l; weight : approximately 26 kg; dimensions : 520 mm x 280 mm x 340 mm.

The appliance consists of a stainless steel motor unit, a stainless steel stock-pot shaped bowl with a handle and a lid equipped with a bowl and lid scraper assembly, a stainless steel cutter blade, and a control panel with push-type “On-Off” buttons and a speed selector. It is used for preparing mixed liquid and semi-liquid foods.

Application of GIRs 1 and 6.

Adoption : 2012

 

WCO Ruling Subheading 8439.30

• Machinery for finishing paper or paperboard

1. One-time carbon-paper coating machine consisting essentially of several rollers and a stand, the ink from a trough being transferred by an ink-feed roller to a printing roller against which the paper is held by another roller; the thickness of the coating is measured by a metering roller.

Adoption : 1966

WCO Ruling Subheading 8442.30- Machinery, apparatus and equipment

1. Photocomposing machine for making up a complete form lay-out with lines (invoice, pay-slip, etc.) on sensitised film; comprises essentially a rule photosetter using a line matrix, two photomontage devices, each using a matrix of pre-set components (captions, screened areas, etc.), and a composition table to which the sensitised film is attached.

Adoption : 1969

 

WCO Ruling Subheading 8443.32

— Other, capable of connecting to an automatic data processing machine or to a network

1. Digital ink-jet printer which reproduces continuous-tone colour images (formats up to A0 – 864 x 1.189 mm), using variable-sized dots, on a wide range of media (e.g., newsprint, mat or glossy stocks, transparent materials, etc.). It is used in the printing industry principally as a colour proofer and for industrial applications such as printing reflective or back-lit signage, exhibit displays, packaging, etc. The printing is effected on the basis of data provided by an external automatic data processing machine, to which the printer is connected by a parallel interface.

Application of GIRs 1 (Notes 6 (B), 6 (C), 6 (D) (i) and 6 (E) to Chapter 84) and 6

Adoption : 2000

WCO Ruling Subheading 43.91

— Parts and accessories of printing machinery used for printing by means of plates, cylinders and other printing components of heading 84.42

1. Tape cassette for use with label printers comprising a plastic cartridge (115 mm x 88 mm x 33 mm) containing four spools. The largest spool contains self-adhesive white plastic tape with a paper release liner on one side. The second largest spool contains plastic tape and the smallest spool contains a red plastic tape. The fourth spool is empty. All three tape reels have a width of 24 mm. The red plastic tape is comparable to a ribbon that is inked or otherwise prepared for giving impressions. The printer uses the cartridge to create text labels from the three different materials in the cartridge. The cartridge is put up in a retail paperboard carton with appropriate text indications identifying the cartridge, stating in which printer models it is designed to be used, etc.

Application of GIRs 1 and 6.

Adoption : 2006

2. Cartridges, with or without toner, consisting of a paperboard cylinder with a plastic cap at each end and with, at one end, a spindle for rotating a specially formed base metal wire and, at the other end, cogs for reversing its rotation. The wire, three sections of which are enclosed in a plastic tube, pivots inside the cartridge to prevent the powdered toner from agglomerating. The cartridges also have a lengthwise slit through which the powdered toner can pass by electrostatic attraction. They are designed to be fitted into photo-copying apparatus and are replaced when empty.

Adoption : 1996

3. Cartridges, with or without toner, consisting of a paperboard cylinder with a plastic cap at each end; one cap supports a specially formed base-metal wire, and the other serves to rotate that wire. The wire, two sections of which are enclosed in a plastic tube, pivots inside the cartridge to prevent the powdered toner from agglomerating. The cartridges also have a lengthwise slit through which the powdered toner can pass by electrostatic attraction. They are designed to be fitted into photocopying apparatus and are replaced when empty.

Adoption : 1996

 

 

 

 

 

 

 

 

 

 

 

WCO Ruling Subheading 8402.19

— Other vapour generating boilers, including hybrid boilers

1. Steam generating boiler for steam rooms, designed to supply a steam room measuring up to 20.9 m3. It comes in the form of a cabinet (dimensions: 57 x 48 x 71 cm). Its main components are the following:

 

1) water tank with electric water heaters.

2) water inlet valve.

3) steam outlet valve.

4) heat sensor (to be fixed in the steam room)

5) control panel.

 

Application of GIRs 1 and 6.

Adoption : 2021

 

 

WCO Ruling Subheading 8403.10

• Boilers

1. Electric central heating boilers, of steel, for the production of variable temperatures of hot water for heating purposes (underfloor or radiator heating); they are insulated with rigid polyurethane foam and operate on a voltage of 220 V or 380 V. They are fitted with : removable stainless-steel immersion heaters; power and control relays; a control panel including thermostats, a thermometer and switches; a variable-speed circulation pump; a hydromanometer; a safety valve; a heat outlet and return; possibly an expansion chamber; an outlet and a return for connecting a domestic hot-water tank. The power, which can be adjusted, varies from 5.6 to 24°kW or from 28.8 to 259.2 kW depending on the model; the maximum temperature is 90°C and the operating pressure 3°bars.

Application of RGI 1.

Adoption : 1994

 

 

WCO Ruling Subheading 8414.60

• Hoods having a maximum horizontal side not exceeding 120 cm

1. Laminar airflow cabinet used for the preparation and handling of cell cultures in laboratories, etc., and consisting of a metal cabinet containing :

 

(i) an air recirculating hood incorporating an electric fan and a filter to purify the air;

 

(ii) a perforated sheet located below the hood to serve as a work surface;

 

(iii) a tank beneath the perforated sheet to collect any spilled liquids.

 

The cabinet is open at the front and is designed to be placed on a workbench or table.The hood sets up a laminar airflow which creates a protective barrier at the opening of the cabinet to shield the operator from any possible contamination while handling biological material.

 

Adoption : 1988

 

1. Laminar airflow cabinet used for the preparation and handling of cell cultures in laboratories, etc., and consisting of a metal cabinet containing :

 

(i) an air recirculating hood incorporating an electric fan and a filter to purify the air;

 

(ii) a perforated sheet located below the hood to serve as a work surface;

 

(iii) a tank beneath the perforated sheet to collect any spilled liquids.

 

The cabinet is open at the front and is designed to be placed on a workbench or table. The hood sets up a laminar airflow which creates a protective barrier at the opening of the cabinet to shield the operator from any possible contamination while handling biological material.

 

Adoption : 1988

 

WCO Ruling Subheading 8414.80

• Other

 

1. Horizontal laminar air flow “clean bench”, equipped with a blower/motor system, motor speed controller, high-velocity return air slots, HEPA supply filter with removable screen, washable, re-useable pre-filter, and fluorescent lamps for the work surface. The high-velocity return air slots capture contaminated air, ensuring that no unfiltered air enters the work area, and then recirculates the air through the HEPA filter. The clean bench is designed for a variety of industries and applications, such as intravenous admixture preparation, drug compounding, plant cell culture, media preparations, pharmaceutical procedures, electronic assembly and limited experimental research. It is used to protect only the product and not the operator or the environment. It has the following specifications :

 

• Exterior width : 127.0 cm;

 

• Interior width : 118.1 cm;

 

• Interior height : 71.4 cm;

 

• Interior depth : 55.9 cm;

 

• Exterior height : 162.6 cm.

 

Application of GIRs 1 and 6.

Adoption : 2018

 

 

WCO Ruling Subheading 8415.10

• Of a kind designed to be fixed to a window, wall, ceiling or floor, self-contained or «split-system»

1. A ceiling-type split-system air conditioning machine consisting of

 

(i) an indoor unit comprising a heat exchanger and a motor driven fan in a single housing designed to be fixed upon the ceiling; and

 

(ii) an outdoor unit comprising a refrigerant type compressor and a heat exchanger with motorized fan in a single housing.

 

Both units are designed to be connected to each other by electrical wiring and copper tubing.

Application of GIRs 1 and 6.

Adoption : 2012

 

2. Floor-type split-system air conditioning machine consisting of :

 

(i) a standing-type indoor unit, comprising of a heat exchanger (evaporator) and a motor driven fan in a single housing. This unit is designed to be placed on the floor or against the wall but not to be fixed tightly or set in concrete where it is located; and

 

(ii) an outdoor unit, comprising a refrigerant type compressor, a heat exchanger (condenser) and a motor driven fan in a single housing. This unit is designed to be mounted or fixed on the ground or steel bars.

 

Both units are designed to be connected to each other by electric wires and tubing through which refrigerant passes.

Application of GIRs 1 and 6.

Adoption : 2013

 

WCO Ruling Subheading 8415.82

— Other, incorporating a refrigerating unit

1. Portable self-contained air conditioning machine consisting of two motor driven fans, an evaporator, a condenser and a compressor in a single housing. The unit is mounted on four castors for ease of mobility and has two hand grips for shifting and moving. The unit can be attached with a flexible exhaust hose as an accessory for venting warm exhaust air through a window or wall.

Application of GIRs 1 and 6.

Adoption : 2013

 

 

WCO Ruling Subheading 8415.90

• Parts

1. Indoor unit for a compression-type split-system air conditioning machine, comprising an evaporator heat exchanger coil, a motor-driven electric fan for drawing air over the evaporator heat exchanger coil and blowing the air into a room, an air filter and a thermostat and control board fitted together in a common housing. The unit is designed to be connected to the outdoor unit by electrical wiring and copper tubing through which refrigerant circulates.

Application of GIRs 1 (Note 2 (b) to Section XVI) and 6.

Adoption : 2007

 

2. Outdoor refrigerating unit for a compression-type split-system air conditioning machine (cooling only), comprised of a compressor, a condenser heat exchanger coil, a motor-driven electric fan for drawing air over the condenser heat exchanger coil to evacuate the heat and other components for the control and protection of the unit, fitted together in a common housing. The unit is designed to be connected to one or more indoor evaporator units by electrical wiring and copper tubing through which the refrigerant circulates.

Application of GIRs 1 (Note 2 (b) to Section XVI) and 6.

Adoption : 2009

 

3. Outdoor refrigerating unit for a compression-type reversible, cooling or heating, split-system air conditioning machine, comprised of a compressor, a condenser heat exchanger coil, a motor-driven electric fan for drawing air over the condenser heat exchanger coil, a 4-way valve to reverse the cycle and other components for the control and protection of the unit fitted together in a common housing. The unit is designed to be connected to one or more indoor evaporator units by electrical wiring and copper tubing through which the refrigerant circulates.

Application of GIRs 1 (Note 2 (b) to Section XVI) and 6.

Adoption : 2009

 

4. Outdoor unit for variable refrigerant flow (VRF) system for cooling and heating, comprised of an inverter compressor, a fan, a heat exchanger, an expansion valve, control electronics and heat recovery unit. It is also equipped with an electro-mechanical, reversing valve providing reversal of the cooling/heating cycle. The unit is designed to be connected, by pipeline with a certain number of indoor units mounted in an ambient temperature space and is capable of working with a medium pressure refrigerant within the internal heat exchange system.

Application of GIRs 1 and 6.

Adoption : 2021

 

WCO Ruling Subheading 8418.30

• Freezers of the chest type, not exceeding 800 l capacity

1. Horizontal freezer with a curved glass lid; the freezer is designed for preserving and displaying food products in markets. It has a storage capacity of 365 l or 550 l depending on the model; a built-in refrigerating system makes it possible to maintain a temperature of between -20°C and -24°C at an ambient temperature of 30°C.

Adoption :2000

 

WCO Ruling Subheading 8418.69

— Other

 

1. Thermo-electric batteries consisting of thermo-electric couples connected in series, each couple being composed of two dissimilar semiconductor blocks (one positive and the other negative) joined by a copper bridge; a DC current gives cooling effect on one side of the battery and a heating effect on the other; used as a cooling element in small refrigerators, air conditioning equipment, precision instruments, etc.

Adoption : 1965

 

2. Refrigerated outdoor cabinet, designed for the insertion of electric and electronic apparatus such as rectifiers, batteries and telecommunication equipment. The cabinet is made of insulated steel and designed to be installed directly outdoors on the ground. The internal structure has double compartments : 1) a battery compartment which is composed of four battery racks; and 2) an equipment compartment which provides for “rack” units. It is equipped with a 2000 W direct current (DC) air conditioner without an air humidity control function on the front door and a DC emergency exhaust fan on the cabinet roof.

Application of GIRs 1, 3 (b) and 6.

Adoption : 2017

 

 

 

WCO Ruling Subheading 8418.99

— Other

 

1. Gaskets for fitting to doors of refrigerators, being profiles of plastics incorporating a magnetic rod of barium ferrite and specially shaped to fit the door.

Application of Note 2 (b) to Section XVI.

See also Opinions Sect. XVI/3 and 8505.19/1.

Adoption : 1968

 

 

WCO Ruling Subheading 8419.20

• Medical, surgical or laboratory sterilisers

1. Low-temperature steriliser using an aqueous solution of formaldehyde as a sterilising agent for preparing heat-sensitive goods. An aqueous solution of formaldehyde is heated at a temperature of 55 to 60 °C in the continuous evaporator unit to transform it to a gaseous state. The formaldehyde vapour is then uniformly distributed around the material or objects in the sterilisation chamber.

 

It is primarily intended for use in sterilising laboratory equipment and materials and medical devices.

 

Application of GIRs 1 and 6.

Adoption : 2021

 

WCO Rulings Subheading 8419.40

• Distilling or rectifying plant

1. Rotary vacuum evaporator for concentrating and distilling organic substances, consisting of glass components (evaporation flasks, coil condenser, recipient for collecting the distillate, tubes and valves) and metal components (tubular frame, electric motor with variable drive, electrically heated bath with hydraulic lift for vertical adjustment), the whole being fixed on a trolley-type base of metal.

Adoption : 1969

 

WCO Rulings Subheading 419.89

— Other

1. Surface heating appliances (electrical), for heating materials contained in drums, tanks, conduits, etc., in which the heating device consists of glass cloth fitted with electrically insulated heating resistors, specially designed either to accommodate the drums, tanks and other containers to be heated or to be fixed around containers or conduits.

See also Opinions 8419.89/2 and 8516.80/1.

Adoption : 1965

 

2. Heating mantles consisting essentially of a heating surface (electrically insulated wire heating resistors fixed on a glass fibre fabric) enclosed in a metal casing, for fitting as heating elements in autoclaves or in apparatus used in laboratories or in the food industry.

See also Opinions 8419.89/1 and 8516.80/1.

Adoption : 1965

 

3. A dissolution testing unit that includes seven stirrer stations used for dissolution of tablets or capsules and drug release of transdermal patches in a specially prepared dissolution medium within a predetermined length of time and under the preset operating parameters. It also includes an electrical heating coil that heats the dissolution solution in accordance with a predetermined temperature, in order to simulate normal human body temperature during the dissolution process.

A built-in control panel allows setting up of the dissolution testing unit’s operating conditions required for the particular dissolution or drug release test, such as temperature (20 – 60 °C), speed of stirrers (25 – 250 rpm), testing method, tablet feeding, sampling time, etc.

The dissolution testing unit, which does not carry out any type of analysis, can be connected to an apparatus such as a spectrophotometer for the subsequent determination of the amount of released active ingredient(s) in the dissolution medium, and to an automatic data processing machine.

Application of GIRs 1 and 6.

Adoption : 2012

 

 

WCO Rulings Subheading 8419.90

• Parts

1. Steel plate elements, specially processed and treated for high absorption of solar rays, for fixing to roof mounted solar water heaters.

Adoption : 1965

 

WCO Ruling Subheading 8421.21

— For filtering or purifying water

1.Composite apparatus for treatment of water consisting of two filters (a pre-filter and a carbon filter), an ionizer and a control device, fitted on a common base. In this apparatus, the water passes through the pre-filter which removes sediment; the sediment-free water then passes through the carbon filter which removes chlorine, bacteria and odours; the treated water then undergoes ionization to separate the positive and the negative ions.

Application of Note 3 to Section XVI.

Adoption : 1998

 

2. Instant boiling and chilled filtered drinking water system, comprising the following components :

 

1. i) Under-bench module, incorporating one or two filter cartridges, electric heating and chilling apparatus in a common housing, to be installed inside of an under-bench cabinet (Dimension (H x W x D): 340 mm x 315 mm x 465 mm).
2. ii) Water dispenser (tap) of metal, with two levers for dispensing hot and cold water respectively either by depressing or lifting, to be installed on sink-top or bench-top; and

iii) Tubing and connectors for connecting external water supply, under-bench module and water dispenser.

 

The product is designed to provide boiling and chilled filtered drinking water for approximately 40 users, with a capacity of 150 cups of boiling water and 175 cups of chilled water per hour. However, it does not provide ambient filtered water without boiling or chilling.

 

Application of GIRs 1, 3 (b) and 6.

Adoption : 202

 

8421.29

— Other

 

1. Disposable sterilised dialyzer consisting of a 25 cm long cylindrical casing, of rigid plastics, containing hollow fibres; the casing has stoppers with threaded fittings at both ends and two 3 cm tubes extending from the casing; the stoppers and tubes are also made of rigid plastics. In order to function, the article is connected, by means of tubes, to a special appliance (e.g., an artificial kidney) which enables the blood and the dialysate to circulate and toxic matter to be evacuated.

Application of Note 2 (a) to Chapter 90.

Adoption : 1999

 

2. Apparatus for filtering blood consisting essentially of a filtration mesh of polyester in a transparent housing. The apparatus is used to remove microaggregates consisting of leukocytes, platelets, cell fragments and proteins, in sizes ranging from 30 to 200µm, from stored blood.

Application of GIR 1.

Adoption : 1999

 

 

WCO Ruling Subheading 8421.39

— Other

1. Booths for paint-spraying :

 

(i) “Dry booths”, equipped with a motor-driven fan which renews the air breathed by the operator, and a bladed grid which purifies the expelled air by retaining some of the suspended paint particles.

 

(ii) “Wet booths”, equipped with a motor-driven fan which renews the air breathed by the operator, a water screen which purifies the expelled air by trapping some of the suspended paint particles, and a motor-driven pump for circulating the water.

 

Adoption : 1961

 

 

WCO Ruling Subheading 8421.99

— Other

1. Replacement oil filter cartridges, consisting of a perforated metal or paper casing (whatever the material used as filtering medium).

Adoption : 1961

 

WCO Ruling Subheading 8424.30

• Steam or sand blasting machines and similar jet projecting machines

1. “Sand-blasting” machines of the centrifugal type, for de-scaling and cleaning metal articles, generally consisting of a rotating horizontal drum in which the moving articles are subjected to the action of jets of steel grit projected, not by compressed air, but by the centrifugal action of a high-speed impeller.

Adoption : 1959

 

2. Cleaning appliances (“steam cleaners”), consisting of a single unit comprising, inter alia, a motor, an automatic burner, a heating coil and a metering pump, and fitted with a nozzle, designed to project a concentrated jet of detergent solution, used for washing cars, machines, garages, repair shops, buildings, etc.

Adoption : 1963

 

WCO Ruling Subheading 8424.41

— Portable sprayers

 

1. Pressure sprayer with a 3-bar operating pressure, a 5-litre filling capacity, provided with a piston pressure gauge having an integrated safety valve and with an integrated filler funnel. The sprayer has a pump, brass lance, adjustable carrying strap, a sturdy container with a funnel and an adjustable nozzle. The physical characteristics of the sprayer clearly render it most suitable for agricultural or horticultural use.

Application of GIRs 1 and 6.

Adoption : 2006

 

 

WCO Ruling Subheading 8424.89

— Other

1. Fountains, multi-coloured, having the character of base metal articles, consisting of an electric motor driven pump, inlet and outlet pipes, jet crown to spray the water, filters, lamps and a multi-coloured glass disc rotated by the action of a special water jet.

Adoption : 1969

 

2. Spraying appliance consisting of a valve fitted with a press-button incorporating a nozzle (spray cap), comprising the following components :

 

(i) A press-button incorporating a nozzle (spray cap), of plastics;

 

(ii) A cup, of base metal;

 

(iii) A cup gasket, of plastics;

 

(iv) A stem gasket, of plastics;

 

(v) A stem, of plastics;

 

(vi) A housing, of plastics;

 

(vii) A steel spring;

 

(viii) A diptube, of plastics.

 

The article is designed to be mounted on the neck of a container, the contents (liquids, powders or foams) of which are sprayed into the air by depressing the press-button which allows propellant gas to escape through the spray cap. This article does not incorporate a control mechanism to regulate the flow or dispersion of the contents.

 

See also Opinions 8424.89/3 and 8481.80/3.

Adoption : 1996

 

3. “Pump” comprising a press-button, a nozzle; a piston-spring, a sealing-piston, a stem, a container-gasket, a screw cap, housing, a spring, a sealing-ball and a diptube. The article is designed to be mounted on the neck of a container for projecting liquids, powders or foams through the nozzle by means of a piston-pump.

See also Opinions 8424.89/2 and 8481.80/3.

Adoption : 1996

 

4. Automatic finishing line for top coat, base coat and staining for furniture manufacture, comprising :

 

• a motorised conveyor system (roller/belt conveyor);

 

• an electronic stain and lacquer spraying system, comprising :

 

(1) a rotary spraying machine for staining and base-coating of furniture, equipped with the following :

 

• self-cleaning conveyor belt with stain recovery;

 

• one feeding circuit equipped with 10 pneumatic guns and a low-pressure pump;

 

• water curtain.

 

2) an automatic spraying machine for top-coating of furniture, equipped with the following :

 

• self-cleaning conveyor belt with lacquer recovery;

 

• oscillating double unit with 8 air-mix guns and high-pressure pump;

 

• water curtains and tank with automatic sludge separator;

 

• exhaust air system with scrubber for solid content reduction;

 

• pressurised enclosure for protection from dust;

 

• hyper filtering unit with high efficiency cartridges for dust-free air supply.

 

• an in-line drying system which uses drying processes based on heat exchange and ultra-violet radiation.

 

Application of Note 4 to Section XVI and GIR 6.

Adoption : 1998

 

WCO Ruling Subheading 8425.31

— Powered by electric motor

 

1. Lift winding gear comprising an electric motor coupled to a winch on a common base; the winch consists of gearing driving a shaft designed for a pulley and fitted with a brake.

Adoption : 1965

 

 

 

WCO Ruling Subheading 8426.41

— On tyres

1. Reach stacker, a self-propelled machine fitted with a diesel engine, tyres, a telescopic boom with a winch and a spreader or a hoist system with a hook block. It is used for “pick and carry” duties and is specially designed for a variety of industrial and cargo handling attachments such as spreader (for ISO containers), piggy-back (for semi-containers), hook block and winch, fixed hook, grapple arms, grabs (for timbers, pipes, etc.) and forks. It can lift and handle industrial goods and loads weighing up to 60 tons. It uses a hydraulic system for lifting purposes and its main function is that of a crane for lifting and stacking of containers.

Application of GIRs 1 and 6.

Adoption : 2006

 

2. Self-propelled mobile crane, consisting of a 6-wheeled chassis with a diesel engine and four outriggers. The chassis supports a turntable capable of rotating 360°, on which are permanently mounted the following : a 36 m long hydraulic telescopic boom with a hoist system and a hook block; the driving and operator’s cab, which houses both crane and driving controls, mounted on a telescopic arm. During road driving the cab is positioned and mechanically locked at the front of the chassis. During crane operation, the telescopic arm can lift the cab up to a maximum operator eye level of 7.8 m. The crane has a maximum hoisting capacity of 45 tons, a maximum lifting height of 48 m and a maximum radius of 39 m.

Application of GIRs 1 and 6.

Adoption : 2013

 

 

WCO Ruling Subheading 8451.30

• Ironing machines and presses (including fusing presses)

1. Ironing machine designed for professional ironing operations, which consists of :

 

(i) an electrically heated rectangular ironing table (dimensions : 125 cm (L) x 75 cm (W) x 87 cm (H); weight : 58 kg) with sleeve ironing board and built-in aspirator;

 

(ii) a steam generator (weight : 15.5 kg) equipped with a silicon iron rest, a steam pressure gauge, a visible light-up water level gauge, a heating element with safety thermostat, a vessel for distilled water and a pump;

 

(iii) an electrical steam iron (800 W).

 

The ironing table is linked to the steam generator by a hose, and the steam is suctioned into the table by means of a foot pedal attached to the table. The steam iron is designed to be connected to the steam generator by a steam hose and an electrical cable.

 

Application of GIRs 1 (Note 4 to Section XVI) and 6.

See also Opinion 8451.90/1.

Adoption : 2009

 

2. Electric steam iron and semi-automatic steam generator, connected by means of a pipe and electric cable. The steam generator consists of a stainless steel boiler, water feed pump with automatic water level control, external water level control, safety valve, double thermostat and thermofuse, steam pressure manometer, water discharge tap, and 11 litre water tank.

Application of GIRs 1 (Note 4 to Section XVI) and 6.

Adoption : 2018

 

WCO Ruling Subheading 8451.80

• Other machinery

 

1. Appliances for cleaning carpets in situ, equipped with a built-in 0.75 kW electric motor and a pump for injecting a liquid cleaning solution into the carpet, the solution then being extracted by suction. The appliances weigh 18.1 kg and have a solution tank capacity of 41.6 l; they are designed and marketed for use in establishments (other than domestic premises) such as hotels, motels, hospitals, offices, restaurants and schools.

Adoption : 1994

 

2. Appliances for cleaning carpets in situ, equipped with a built-in 0.75 kW electric motor and a pump for injecting a liquid cleaning solution into the carpet, the solution then being extracted by suction. The appliances weigh 21.8 kg and have a solution tank capacity of 56.8 l; they are designed and marketed for use in establishments (other than domestic premises) such as hotels, motels, hospitals, offices, restaurants and schools.

Adoption : 1994

 

WCO Rulings Subheading 8451.90

• Parts

1. Rectangular ironing table with sleeve ironing board and built-in aspirator. The surface of the table is electrically heated with a top heating element and the temperature of the surface is regulated by means of a thermostat. The table is designed to be connected to a steam generator. The steam is suctioned into the table by means of a foot pedal attached to the table. The table is intended to be used together with a steam generator and an electrical steam iron for professional ironing operations; the generator and the iron are not presented with the table.

Application of GIRs 1 (Note 2 (b) to Section XVI) and 6.

See also Opinion 8451.30/1.

Adoption : 2009

 

WCO Ruling Subheading 8462.25

— Numerically controlled roll forming machines

 

1. Welded tube mill machinery presented without welding equipment, used to process coiled metal strip into tubular forms. The machinery consists of the following components : an edge trimmer; breakdown or forming rolls; idler vertical closing rolls; and fin pass rolls.

Application of GIRs 1 and 6.

Adoption : 2001

 

WCO Ruling Subheading 8462.29

— Other

 

1. Welded tube mill machinery presented without welding equipment, used to process coiled metal strip into tubular forms. The machinery consists of the following components : an edge trimmer; breakdown or forming rolls; idler vertical closing rolls; and fin pass rolls.

Application of GIRs 1 and 6.

Adoption : 2001

 

WCO Ruling Subheading 8465.99

— Other

 

1. Milling machines specially designed for grinding waste of hard plastics, driven by an electric motor and fitted with three mobile blades and two fixed blades.

Adoption : 1961

 

 

WCO Rulings Subheading 8466.10

• Tool holders and self-opening dieheads

 

1. Telescopic arm (also called an extension rod) of base metal. The product is an accessory (tool holder) that extends up to 4 m in length and is designed for use in conjunction with pneumatic rakes, to facilitate harvesting fruits, or with pneumatic secateurs and saws to prune fruit trees. It comes with a quick assembly disassembly system and a safety cut-out handle.

Application of GIRs 1 and 6.

See also Opinions 8467.19/1, 8467.19/2, and 8467.29/1.

Adoption : 2015

 

WCO Ruling Subheading 8467.19

— Other

1. Pneumatic secateurs, incorporating a piston and blades on a thick tube (handgrip) and operated by compressed air triggered by the user’s thumb and index finger via the piston; they are designed to be held in the hand during use and can be fitted to extension rods (arms), which may be telescopic. They are used for pruning trees.

Application of GIRs 1 and 6.

See also Opinions 8466.10/1, 8467.19/2, and 8467.29/1.

Adoption : 2014

 

2. Pneumatic rake, of base metal, non-rotary, fan-shaped, used for harvesting olives, almonds and pistachios. It is powered by air from a compressor. It can be operated in the hand without the use of accessories, but is usually attached to an extension rod, e.g., a telescopic arm, which facilitates harvesting.

Application of GIRs 1 and 6.

See also Opinions 8466.10/1, 8467.19/1, and 8467.29/1.

Adoption : 2015

 

WCO Ruling Subheading 8467.29

— Other

 

1. Electric rake, of base metal, fan-shaped, incorporating an electric motor which is powered by an external battery or a generator, used for harvesting olives, almonds and pistachios. It can be operated in the hand without the use of accessories, but is usually attached to an extension rod, e.g., a telescopic arm, which facilitates harvesting.

Application of GIRs 1 and 6.

See also Opinions 8466.10/1, 8467.19/1, and 8467.19/2.

Adoption : 2015

 

 

WCO Ruling Subheading 470.50

• Cash registers

1. Terminal for electronic payment by credit or debit card which is used in establishments such as hotels, restaurants, travel agencies, etc. The face of the machine incorporates a keypad, a display, a paper roll for receipts, and a slot for reading the magnetic strip of a card or a smart card. The terminal functions by using the telephone network to connect to the financial institution for authorization and completion of the transaction, and to record and issue receipts indicating the amounts debited and credited.

Adoption : 1998

 

WCO Ruling Subheading 8471.30

• Portable automatic data processing machines, weighing not more than 10 kg, consisting of at least a central processing unit, a keyboard and a display

1. Palm-size electronic organizer (dimensions 11.5 cm x 7.7 cm x 1 cm. Weight : 115 g) presented as a set for retail sale, with cradle and software. The front of the device incorporates a touch screen with a writing area and various function keys. The device is supplied with a data transfer/recharging cradle, a metal stylus and spare plastic stylus, CD-ROM with installation software (intended for installation in a personal computer, thus enabling it to exchange data with the electronic organizer), an organizer user manual, a getting started guide, a lithium ion (internal) rechargeable battery, a DB-25 adapter and a protective cover. Its principal applications are as follows : date book, address book, to-do list, memo pad, calculator and expense record keeper.

Application of GIR 3 (b).

Adoption : 2004

 

2. Tablet computer, designed to be primarily operated by using its touch screen. It can process data, execute programs, and connect to the Internet via a wireless network in order to, for example, exchange and manage e-mails, exchange or download files, download software applications, conduct video or VoIP (“Voice over Internet Protocol”) communications, etc.

The machine has the following main characteristics :

Dimensions 241 x 186 x 9 mm

Weight 0.6 kg

Display :

• Size (diagonal) 25 cm (9.7’’)

• Resolution 1024 x 768

• Technology IPS LCD

Input technology Capacitive Multi touch

CPU :

• Architecture ARM

• Frequency (GHz) 1.0

• Cores 2

Storage :

• Type SSD

• Capacity 16 / 32 / 64 GB

RAM 0.5 GB

Connectivity :

• Wi-Fi 802.11a/b/g/n

• Bluetooth® 2.1+EDR

• Cellular Optional 3G (UMTS/HSDPA/HSUPA (850, 900, 1900, 2100 MHz); GSM/EDGE (850, 900, 1800, 1900 MHz))

GPS Optional Assisted GPS

Camera Front and back

Battery :

• Type Lithium-polymer

• Life Up to 10 h.

 

 

Application of GIRs 1 (Note 3 to Section XVI and Note 6 (A) to Chapter 84) and 6

Adoption : 2012

 

3. Tablet computer, designed to be primarily operated by using its touch screen. It can process data, execute programs, and connect to the Internet via a wireless network in order to, for example, exchange and manage e-mails, exchange or download files, download software applications, conduct video or VoIP (“Voice over Internet Protocol”) communications, etc.

The machine has the following main characteristics :

Dimensions 312 x 207 x 17 mm

Weight 1.16 kg

Display :

• Size (diagonal) 31 cm (12.1’’)

• Resolution 1280 x 800

• Technology IPS LCD

Input technology Capacitive dual touch, digitizer

CPU :

• Architecture x86-64

• Frequency (GHz) 1.33, 1.86 turbo boost

• Cores 2

Storage :

• Type SSD

• Capacity 32 / 64 GB

Storage expansion MMC / SDXC

RAM 2 / 4 GB

Connectivity :

• Wi-Fi 802.11b/g/n

• Bluetooth® 3.0

Camera Front (2.0 MP)

Battery :

• Type Lithium-polymer

• Life 4.5 h.

 

 

Application of GIRs 1 (Note 3 to Section XVI and Note 6 (A) to Chapter 84) and 6

Adoption : 2012

 

4. Tablet computer, designed to be primarily operated by using its touch screen. It can process data, execute programs, and connect to the Internet via a wireless network in order to, for example, exchange and manage e-mails, exchange or download files, download software applications, conduct video or VoIP (“Voice over Internet Protocol”) communications, etc. In addition, it can also be connected to a cellular network.

The machine has the following main characteristics :

Dimensions 190 x 120 x 12 mm

Weight 0.38 kg

Display :

• Size (diagonal) 18 cm (7’’)

• Resolution 1024 x 600

• Technology TFT LCD (C-Type, PLS)

Input technology Capacitive Multi touch

CPU :

• Architecture ARM

• Frequency (GHz) 1.0

• Cores 1

Storage :

• Type SSD

• Capacity 16 / 32 GB

Storage expansion Micro SD

RAM 0.512 GB

Connectivity :

• Wi-Fi 802.11a/b/g/n

• Bluetooth® 3.0

• Cellular GSM/GPRS/EDGE, HSUPA/HSDPA/CDMA

GPS Assisted GPS

Camera Front (1.3 MP) and back (3 MP)

Battery :

• Type Lithium-polymer

• Life Up to 10 h

 

 

Application of GIRs 1 (Note 3 to Section XVI and Note 6 (A) to Chapter 84) and 6

Adoption : 2013

 

 

WCO Ruling Subheading 8471.49

— Other, presented in the form of systems

1. Personal computer consisting of a combination of three separate units : a 14” (35 cm) colour television receiver (display) with a digital processing unit, a keyboard (input unit), and an infra-red remote control device. The first unit comprises a processor (80486DX2), a memory (4 Mb RAM), a diskette drive (1.44 Mb), a hard disk (350 Mb), a CD-ROM drive, a colour monitor television receiver, non-interlaced in PC mode and interlaced in TV mode, and stereophonic loudspeakers. The different functions (PC, television or “soundstack”) are selected by using either a trackball incorporated in the keyboard, the keyboard itself or the infra-red remote control device. The system also plays audio and software CDs and records digital audio files.

Application of Note 3 to Section XVI.

Adoption : 1998

 

Electronic whiteboard, size 78 inches (198.12 cm), consisting of a touch-sensitive surface with multi-touch functionality, which accepts touch input from a pen or a finger. The whiteboard features integrated speakers.

The product is generally presented complete with two electronic pens, device driver software and a user guide.

The whiteboard can be connected to a video projector and an automatic data processing (ADP) machine, wirelessly or via USB or serial cables.

Projected by the video projector, the screen of an ADP machine is displayed on the surface of the whiteboard, which functions as an input unit for the ADP machine. The whiteboard can also be used as a simple writing board with a dry-erase surface when it is not connected to an ADP machine.

Application of GIRs 1 (Note 56 (C) to Chapter 84) and 6.

Adoption : 2018

 

2. Digital smart pen is both a ball point pen and a digital smart pen with the ability to convert the users’ handwriting into digital files. The smart pen comes with an instruction manual, a charging cable, a mini test pad and an additional ball point cartridge.

The pen, in combination with specialised paper, can digitise the writing or drawings of the user. The camera, located near the tip of the pen, along with pressure and image sensors, turns the trajectory and image created by the pen into digital files, which can be wirelessly transmitted to enable digital devices or stored in the built-in memory for transfer at a later time.

When used on normal paper, the pen operates as a standard ink cartridge ball point pen.

Application of GIRs 1 (Note 6 (C) to Chapter 84) and 6.

Adoption : 2022

 

WCO Ruling Subheading 8471.60

• Input or output units, whether or not containing storage units in the same housing

 

1. Electronic whiteboard, size 78 inches (198.12 cm), consisting of a touch-sensitive surface with multi-touch functionality, which accepts touch input from a pen or a finger. The whiteboard features integrated speakers.

The product is generally presented complete with two electronic pens, device driver software and a user guide.

The whiteboard can be connected to a video projector and an automatic data processing (ADP) machine, wirelessly or via USB or serial cables.

Projected by the video projector, the screen of an ADP machine is displayed on the surface of the whiteboard, which functions as an input unit for the ADP machine. The whiteboard can also be used as a simple writing board with a dry-erase surface when it is not connected to an ADP machine.

Application of GIRs 1 (Note 6 (C) to Chapter 84) and 6.

Adoption : 2018

 

2. Digital smart pen is both a ball point pen and a digital smart pen with the ability to convert the users’ handwriting into digital files. The smart pen comes with an instruction manual, a charging cable, a mini test pad and an additional ball point cartridge.

The pen, in combination with specialised paper, can digitise the writing or drawings of the user. The camera, located near the tip of the pen, along with pressure and image sensors, turns the trajectory and image created by the pen into digital files, which can be wirelessly transmitted to enable digital devices or stored in the built-in memory for transfer at a later time.

When used on normal paper, the pen operates as a standard ink cartridge ball point pen.

Application of GIRs 1 (Note 6 (C) to Chapter 84) and 6.

Adoption : 2022

 

WCO Ruling Subheading 8471.70

• Storage units

 

1. CD-ROM drives, being storage units for automatic data processing machines which consist of drive-units designed for retrieving signals from CD-ROMs, audio CDs and photo-CDs. They are equipped with a jack for earphones, a volume-control button and a start/stop button.

Application of GIRs 1 (Notes 6 (B) and 6 (C) to Chapter 84) and 6.

Adoption : 1996

 

 

WCO Ruling Subheading 8471.80

• Other units of automatic data processing machines

1. Cryptographic processor containing a Data Encryption Standard (DES) encryption algorithm, which is connected as a peripheral device to one or more automatic data processing machines from which it receives commands to perform pre-programmed operations. Its function is to provide the necessary data security functions (e.g., authentication and encryption) which would otherwise have to be performed by software loaded onto the host automatic data processing machine; this eliminates the need for storage of certain security data bases in the automatic data processing machine(s). The functions of the apparatus are controlled by firmware (a chip containing a programme) installed in the product at the manufacturing process. The apparatus has an RS 232C physical interface to an automatic data processing machine. With suitable modification of the firmware, it can be used in various financial institutions for purposes such as generating the cryptographic values used in credit or debit cards or for providing data security in financial transactions.

Adoption : 1998

 

2. Video card, consisting of integrated circuits and other components, intended to be incorporated in an automatic data processing (ADP) machine to enable it to produce images and sound. It converts analogue image and sound signals received from a VCR, laser disc player, CCD/V8 camera, or camcorder into digital signals which can be used by the ADP machine. The card is presented with a magnetic disc (floppy disc) which contains the installation software; this program must be installed in the ADP machine to permit it to display video images.

The magnetic disc (floppy disc) containing the installation software is classified together with the video card as a set in subheading 8471.80 by application of General Interpretative Rule 3 (b).

Adoption : 2001

 

3. Sound card, consisting of integrated circuits and other components, intended to be incorporated in an automatic data processing (ADP) machine to enable it to produce sound. The sound card converts analogue sound signals, from a microphone, radio or cassette player, into digital signals which can be used by the ADP machine. Furthermore, it converts digital signals into analogue signals that can then be sent to an amplifier, headphone or speakers. It also has ports for a CD-ROM drive and digital musical instruments (Musical Instrument Digital Interface (MIDI)). The card is presented with a magnetic disc (floppy disc) which contains the installation software; this program must be installed in the ADP machine to permit it to record, compress and play back sound.

The magnetic disc (floppy disc) containing the installation software is classified together with the sound card as a set in subheading 8471.80 by application of General Interpretative Rule 3 (b).

Adoption : 2001

 

WCO Ruling Subheading 8471.90

• Other

1. A flatbed desk-top scanner used in the graphics industry, particularly for scanning colour films. It consists of several thousand Charge Coupled Device (CCD) elements (arranged in a row, on a single integrated circuit and called a CCD array), a glass plate, lenses, a lamp, a mirror and electrical connections. Light of a specific colour and intensity falling on each CCD element creates a proportional electrical charge within it. This analogue charge is systematically passed along chains of cells to an Analog/Digital (A/D) converter, where it is converted into digital data. The original to be scanned is placed on the glass plate where it is evenly lit by a light source. The entire width of an image is read simultaneously as a line. The maximum scanning resolution is 8,200 dots per inch (dpi). The machine enables the retouching of images and prints, including Hue Saturation Luminance (HSL) colour corrections. It has to be connected directly via a Small Computer Systems Interface (SCSI) to an automatic data processing machine.

Adoption : 1999

 

 

WCO Ruling Subheading 8472.90

• Other

1. Automatic change dispenser, separately imported, designed for use in conjunction with a cash register which transmits to it, in the form of impulses and by electric cable, data on the amount of change due to the customer.

Adoption : 1971

 

WCO Ruling Subheading 8473.30

• Parts and accessories of the machines of heading 84.71

 

1. Plug-in read only memory (ROM) cartridge for microcomputers (automatic data processing machines), consisting of a cartridge of plastics which contains a printed circuit board mounted with a ROM integrated circuit and two capacitors; the cartridge, when inserted into a compatible microcomputer, becomes an accessible part of the microcomputer memory, the program contained in the ROM cartridge imparting an enhanced ability for data-processing in accordance with its particular characteristics (for example, a mathematics educational program used mainly by students).

Adoption : 1986

 

 

WCO Ruling Subheading 8477.10

• Injection-moulding machines

1. Audio compact disc manufacturing system, consisting of a series of machines housed within a clean air cabinet. The system manufactures polycarbonate discs, and creates a series of “pits” (or small depressions) and “lands” (flat areas of the disc’s surface that are not indented) on those discs through a moulding process. The production process includes the following stages : the compact disc is first formed in the injection moulding machine where polycarbonate granules are heated inside the machine and the molten plastic is forced by using hydraulic pressure, into the injection moulding machine. A master disc is placed in the mould and pressed against the plastic with a clamping unit. This reproduces a mirror image of the pattern of indentations (or “pits”) and unaffected areas (or “lands”) that appear on the master disc. Then, the metallizing unit covers the disc with an aluminium reflective coating using vacuum deposition. After that the spin coater gives the disc a clear acrylic plastic coating to serve as a protective layer. The system also contains an inspection unit that optically scans the discs for defects, two handling systems for loading and unloading, an alarm system, and a control unit. The control unit, housed outside of the clean air cabinet, contains a programmable central processing system with input and output units used to operate the entire manufacturing system. The system produces recorded audio CDs.

Application of GIRs 1 (Note 3 to Section XVI) and 6.

Adoption : 2006

 

WCO Ruling Subheading 8477.80

• Other machinery

 

1. Hand-held printing pen which operates by extruding a heated plastic thread made of either acrylonitrile butadiene styrene (ABS) or polylactic acid (PLA), which cools almost instantly into a solid structure, allowing for the free-hand creation of three-dimensional objects by hand. The plastic thread is heated in the body of the pen and extruded through the nozzle at the front.

Application of GIRs 1 and 6.

Adoption : 2019

 

 

 

WCO Ruling Subheading 8479.10

• Machinery for public works, building or the like

1. Salt and sand spreader for clearing snow, designed to be mounted on a lorry, consisting of (1) a tank for storing sand and salt, equipped with a lump-breaking agitator which turns at the same time as an endless screw, (2) a system for crushing/grinding the lumps of salt, and (3) a hydraulic projection system with spreading disk. The machine’s various functions are operated from the cab of the lorry, by remote control.

Application of GIRs 1 and 6.

Adoption : 2003

 

WCO Ruling Subheading 8479.60

• Evaporative air coolers

1. Portable air coolers, for domestic use, being self-contained units incorporating an air filter of nylon fibres, a water-circulating system (with built-in tank and pump) and an electric motor-driven fan for expelling the cooled air, but with no device specially designed for humidifying or drying the air.

Adoption : 1961 + 1994

 

2. Evaporative air coolers of a weight exceeding 20 kg, which cool air by the latent heat of evaporation principle, incorporating a water-circulating system (comprising a built-in tank and pump) designed to continuously soak a filter and with an electric motor-driven fan which expels air through the filter medium. They do not include a device specially designed for humidifying or drying the air.

Adoption : 1994

 

3. Evaporative air cooler, which cools the air by the latent heat of evaporation principle, of a weight of 27 kg (dimensions (L x W x H): 510 mm x 685 mm x 1,445 mm) with four wheels for moving. It incorporates a water-evaporating system in which a pump continuously draws water from a built-in tank and distributes the water equitably to the cooling pads. The water on the cooling pads evaporates, lowering the temperature of the air, and a motor-driven fan expels the air into the room.

Application des RGI 1 et 6.

Adoption : 2019

 

 

 

1. “Central greasing systems”, hand-operated or automatic, for lubricating semiautomatic machines, consisting of a special grease pump which acts as a central distributor to feed a variable number of piston-type injectors delivering predetermined quantities of grease at the points requiring lubrication.

This Classification Opinion applies to the complete system.

Adoption : 1959

 

2. Fumigation chamber, mounted on wheels for disinfecting shrubs, seeds, books, manuscripts, etc., by the action of methyl bromide, prussic acid, etc.

Adoption : 1961

 

3. Self-propelled machines for sweeping factories, etc, equipped with a driver’s seat and containing a rotating pick-up broom, a dirt hopper and a fan to suck up dust.

Adoption : 1964

 

4. Horns operated by compressed air, comprising a blower, a small air tank, two trumpet-shaped sound signalling devices and a mechanical or electrical control device, these components being connected together by flexible tubes; for mounting mainly on motor vehicles.

Adoption : 1964

 

5. Greasing appliance, consisting of a container, with a lid carrying a lever to operate a piston which forces the lubricant into a hose (also mounted on the lid); the hose is fitted with a grease nipple coupler at the delivery end, for coupling to the grease nipple of the machine or appliance to be serviced; while in use the container is placed on the ground.

Adoption : 1965

 

6. Mobile mechanical unit for bunkering ships, consisting of :

 

(i) several reels mounted on a common axle, for reeling or unreeling a length (approximately 45 m) of collapsible hose;

 

(ii) a pump for stripping the hose after use;

 

(iii) a petrol engine to drive the reels or the pump;

 

mounted on a four wheel chassis with a tow bar

 

Application of Note 3 to Section XVI.

Adoption : 1967

 

7. Metal chamber, fitted with a diaphragm which is submitted, on one side, to the pressure of a gas and, on the other side, to direct contact with the fluid in the piping on which the chamber is mounted; serves in certain installations (e.g., central heating) as a sealed expansion chamber.

Adoption : 1969

 

8. Flat base silos, made of corrugated sheets of galvanized steel iron, used for grain storage, ranging from 4.51 to 31.60 m in diameter with storage capacity from 50 to 15,000 tons, containing an indoor temperature control system which helps to identify the hot areas and insect activity. They are equipped with a bottom sweep auger which rotates 360° around its own axis to unload residual grains at the bottom of the silos. Radial and axial fans are used for aeration of stored material.

Application of GIRs 1 and 6.

Adoption : 2017

 

9. Conical base silos, made of corrugated sheets of galvanized steel iron, used for grain storage, produced within a range of 45 – 65° base angle, containing an indoor temperature control system which helps to identify the hot areas and insect activity. Radial and axial fans are used for aeration of stored material.

Application of GIRs 1 and 6.

Adoption : 2017

 

10. Handheld machine, used for removing dirt and stains on clothes which have been moistened. The machine contains a horn which vibrates at ultrasonic speed creating micro-bubbles. The bursting force of these bubbles assists in removing dirt and stains.

Application of GIRs 1 and 6.

Adoption : 2017

 

11.Tape Automated Bonding equipment (TAB Bonder) used in the manufacture of LCD modules, the main function and application of which is to electrically and physically bond and connect the LCD glass substrate and flexible printed circuit (FPC) of a drive integrated circuit (IC) by using anisotropic conductive film (ACF). During the bonding process, the conductive cable on the FPC and the mark coordinate on LCD glass substrate are precisely positioned (positioning accuracy up to 20 μm). After the completion of the positioning, the FPC and LCD glass substrate are laminated by accelerating the solidifying of the film (ACF) under heating and pressure.

Application of GIRs 1 (Note 4 to Section XVI) and 6.

Adoption : 2018

 

WCO Ruling Subheading 8479.89

— Other

1. “Central greasing systems”, hand-operated or automatic, for lubricating semiautomatic machines, consisting of a special grease pump which acts as a central distributor to feed a variable number of piston-type injectors delivering predetermined quantities of grease at the points requiring lubrication.

This Classification Opinion applies to the complete system.

Adoption : 1959

 

2. Fumigation chamber, mounted on wheels for disinfecting shrubs, seeds, books, manuscripts, etc., by the action of methyl bromide, prussic acid, etc.

Adoption : 1961

 

3. Self-propelled machines for sweeping factories, etc, equipped with a driver’s seat and containing a rotating pick-up broom, a dirt hopper and a fan to suck up dust.

Adoption : 1964

 

WCO Ruling Subheading 8481.80

• Other appliances

 

1. Constant level oil controls for providing an even rate of flow to oil burners, functioning by the combined action of an automatic float valve and a hand-operated flow regulating device.

Adoption : 1962

 

2. Pneumatic actuator valve, for regulating the flow of various liquids and gases, in which the position of the plug is determined by the action of compressed air on a diaphragm damped by a force balance spring, whether or not fitted with a positioner.

Adoption : 1962

 

3. Valve, not fitted with a press-button, consisting of the following components :

 

(i) A cup, of base metal;

 

(ii) A cup gasket, of plastics;

 

(iii) A stem gasket, of plastics;

 

(iv) A stem, of plastics;

 

(v) A housing, of plastics;

 

(vi) A steel spring;

 

(vii) A diptube, of plastics.

 

The article opens and closes a container by displacement of a needle, which allows propellant gas, together with the other contents of the container, to escape into the air.

 

See also Opinions 8424.89/2 and 8424.89/3.

Adoption : 1996

 

4. Tyre inflation valve, comprising the following components:

 

(i) a rubber stem;

 

(ii) a screw-on cap;

 

(iii) a brass insert consisting of an opening, a pin, and a spring-loaded plunger mechanism;

 

the whole of which is inserted into a wheel on which a tyre is mounted. When the pin head is manually depressed, the valve opens, thereby allowing the flow of air into or out of the tyre, depending upon the pressure differential.

Adoption : 2000

 

WCO Ruling Subheading 8482.10

• Ball bearings

Treadle roller for looms, consisting of a ball bearing with sideplates, the inner ring of the bearing constituting a short spindle with flats on the end of the trunnions which fit into the treadle fork.

Adoption : 1962

 

WCO Ruling Subheading 8482.40

• Needle roller bearings, including cage and needle roller assemblies

 

1. Needle roller and cage assemblies, made of iron, consisting of needle rollers (diameter : 2.5 mm, length : 11.6 mm) and a cage (diameter : 21 mm, width : 14 mm). The product is designed to be incorporated to a shaft as the inner raceway and assembled with a gear as the outer raceway. The product is intended to make the gear rotate smoothly and to reduce friction. It is used for an automatic transmission motor vehicle.

Application of GIRs 1 and 6 (Subheading Note 4 to Chapter 84).

Adoption : 2017

 

2. Needle roller and cage assemblies, made of iron, consisting of needle rollers (diameter : 2.5 mm, length : 20.8 mm) and split cages (diameter : 26 mm, width : 40 mm). The product is designed to be incorporated to a shaft as the inner raceway and assembled with a gear as the outer raceway. The product is intended to make a driving shaft rotate smoothly and to reduce friction. This assembly with split cages can be attached more easily than a normal assembly. It is used for a manual transmission motor vehicle.

Application of GIRs 1 and 6 (Subheading Note 4 to Chapter 84).

Adoption : 2017

 

WCO Ruling Subheading 8482.50

• Other cylindrical roller bearings, including cage and roller assemblies

 

1. Crossed roller chains for linear movements, consisting of a series of cylindrical steel rollers, usually assembled so that the axes of rotation of adjacent rollers are at an angle of 90° to each other, held in a pressed steel retainer.

Adoption : 1962

 

WCO Ruling Subheading 8482.99

— Other

1. Finished inner ring for a flanged tapered roller bearing (internal diameter : 54 mm), made of steel.

Application of GIRs 1 (Note 2 (b) to Section XVI) and 6.

Adoption : 2018

 

 

WCO Ruling Subheading 8483.10

• Transmission shafts (including cam shafts and crank shafts) and cranks

 

1. Closed-die crank shaft forgings being unfinished crank shafts. They are not further worked or formed beyond the forging process.

Application of GIR 2 (a) and Note 1 (f) to Section XV.

Adoption : 2001

 

WCO Ruling Subheading 8483.40

• Gears and gearing, other than toothed wheels, chain sprockets and other transmission elements presented separately; ball or roller screws; gear boxes and other speed changers, including torque converters

 

1. Slewing ring on ball or roller bearings, consisting of (1) one or more metal rings for mounting on the fixed part of the machine or mechanical appliance with which it is used and (2) a toothed metal ring to carry the mobile part of this machine or mechanical appliance and to turn this part when a rotary drive is applied to it by a motor.

Adoption : 1965

 

WCO Ruling Subheading 8483.50

• Flywheels and pulleys, including pulley blocks

1. Engine pulley made of steel, its inner part has a roller that allows the belt to slide and provides a uniform and permanent tension. It maintains the correct level of tension of the distribution band for its correct synchronization with parts of the motor.

Application of GIRs 1 and 6.

Adoption : 2019

 

 

WCO Ruling Subheading 8486.20

• Machines and apparatus for the manufacture of semiconductor devices or of electronic integrated circuits

1. Modular system for physical vapour deposition of metal on semiconductor wafers, orming a whole and consisting essentially of a deposition module fitted with a magnetron, a turbomolecular vacuum pump, a robotic handling device, and a heating devi Once a wafer has entered the deposition chamber, a target disk of high-purity metal, e.g., aluminium, is bombarded with ions produced from argon gas (introduced into the chamber via a gas distribution system). This causes particles of metal to be removed from its surface and deposited onto the wafer (“sputtering”). The action of the gas hitting the target disk causes neutral (uncharged) atoms of metal to be “dislodged” from the target by the kinetic (physical) force of the bombarding ions. Once these atoms are “dislodged”, they are deposited on the wafer to form a thin film of conductive material.

The system is used for coating semiconductor wafers used in the production of complex integrated circuits.

Application of Note 3 to Section XVI.

Adoption : 1998

 

 

WCO Ruling Subheading 8487.90

• Other

 

1. Articulated bands, known as “cable drag chains”, provided with cross stays, whether or not running in a guiding channel, designed to carry and guide electrical cables or liquid or gas feed lines for machines or machine parts which move over small distances while working, but not identifiable as being designed for a particular machine.

Adoption : 1961

 

2. Ball bearing control cables :

Not identifiable as suitable for use solely or principally with a particular machine, apparatus or vehicle :

 

(i) Equally suitable for use on several types of machines of Ch. 84.

 

(ii) Equally suitable for use on the machines, apparatus, vehicles, aircraft, vessels, etc., of Sect. XVI and XVII.

 

Application of Note 2 (c) to Section XVI.

See also Opinions Sect. XVI/1, Sect. XVII/1 and 9033.00/1.

Adoption : 1962

 

3. Stirring attachments for agitators or mixers, consisting of stirring blades (fins, rake, cross-membered frame, etc.), whether or not fitted with a shank, presented separately :

Equally suitable for use with appliances falling within different headings of Sect. XVI.

See also Opinion Sect. XVI/2.

Adoption : 1963

 

4. Track link assembly :

Equally suitable for tracks for a bulldozer or other machines of Sect. XVI or for vehicles of Sect. XVII.

See also Opinions 8431.49/1, 8708.99/1 and 8710.00/1

Adoption : 1965

 

5. Vibration absorbing mountings in the form of an iron or steel ring-shaped support, with a square base, consisting of two interlocking metal parts which grip a rubber diaphragm; a metal sleeve is moulded into the centre of the diaphragm for a bolt which holds the supporting member of the machine or appliance to be insulated against vibration and rubber pads protrude around the ring to act as overload stops.

See also Opinions 4016.99/1 and 7318.29/1.

Adoption : 1966