S.I. No. 163/1962 - Imposition of Duties (No. 128) (Customs Duties and Form of Customs Tariff) Order, 1962

• (l) Articles falling within Chapter 90;

• (m) Clocks, watches and other articles falling within Chapter 91;

• (n) Interchangeable tools of heading No. 82.05 and brushes of a kind used as parts of machines of heading No. 96.02; similar interchangeable tool are to classified according to the constituent material of their working part (for example, in Chapter 40, 42, 43, 45 or heading No. 68.04 or 69.09); or

• (o) Articles falling within Chapter 97.

2.—Subject to Notes 1 and 3 to this Section, Note 1 to Chapter 84 and Note 1 to Chapter 85, parts of machines (not being parts of the articles described in headings Nos. 84.64, 85.23, 85.24, 85.25 and 85.27) are to be classified according to the following rules:

• (a) Goods of a kind described in any of the headings of Chapters 84 and 85 (other than headings Nos. 84.65 and 85.28) are in all cases to be classified in their respective headings.

• (b) Other parts, if suitable for use solely or principally with a particular kind of machine, or with a number of machines falling within the same heading (including a machine falling within heading No. 84.59 or 85.22) are to be classified with the machines of that kind. However, goods which are equally suitable for use principally with the goods of headings Nos. 85.13 and 8.15 are to be classified in heading No. 85.13.

• (c) All other parts are to be classified in heading No. 84.65 or 85.28.

3.—An incomplete machine is to be classified with the corresponding complete machine (and not with parts of such a machine if its parts are separately specified), provided it has the essential character of such a complete machine.

4.—A machine (or an incomplete machine classified as if it were complete by virtue of the preceding Note 3) imported unassembled or disassembled is to be classified as a machine of the corresponding kind.

5.—Unless the headings otherwise require, composite machines consisting of two or more machines fitted together to form a whole and other machines adapted for the purpose of performing two or more complementary or alternative functions are to be classified as if consisting only of that component or as being that machine which performs the principal function.

6.—Motors and transmission, conveyor or elevator belts, for machinery or appliances to which they are fitted, or, if packed separately for convenience of transport, which are clearly intended to be fitted to or mounted on a common base with the machine or appliance with which they are imported, are to be classified under the same heading as such machinery or appliances.

7.—For the purposes of these Notes, the expression "machine" means any machine, apparatus or appliance of a kind falling within Section XVI.

Chapter 84 BOILERS, MACHINERY AND MECHANICAL APPLIANCES; PARTS THEREOF

Notes

1.—The Chapter does not cover:

• (a) Millstones, grindstones and other articles falling within Chapter 68;

• (b) Appliances and machinery (for example, pumps) and parts thereof, of ceramic material (Chapter 69);

• (c) Laboratory glassware of heading No. 70.17; machinery and appliances and parts thereof, of glass (heading No. 70.20 or 70.21);

• (d) Articles falling within heading No. 73.36 or 73.37 and similar articles of other base metals (Chapters 74 to 81); or

• (e) Hand tools or electro-mechanical domestic appliances, with self-contained electric motors, of heading No. 85.05 or 85.06.

2.—Subject to the operation of Notes 5 and 6 to Section XVI, a machine or appliance which answers to description in one or more of the headings Nos. 84.01 to 84.21 and at the same time to a description in one or other of the headings Nos. 84.22 to 84.60, is to be classified under the appropriate heading of the former group and not the latter.

Heading No. 84.17 is, however, to be taken not to apply to:

• (a) Germination plant, incubators and brooders, falling within heading No. 84.28;

• (b) Grain dampening machines falling within heading No. 8.29;

• (c) Diffusing apparatus for sugar juice extraction falling within heading No. 84.30; or

• (d) Machinery falling within heading No. 84.40 for the heat-treatment of textile yarns, fabrics or made up textile articles.

Heading No. 84.17 is also to be taken not to apply to machinery or plant, designed for a mechanical operation, in which the change of temperature, even if necessary, is subsidiary to the main function.

Heading No. 84.19 is to be taken not to apply to:

• (a) Sewing machines (heading No. 84.41); or

• (b) Office machinery of heading No. 84.54.

3.—Heading No. 84.62 is to be taken to apply, inter alia, to polished steel balls, the maximum and minimum diameters of which do not differ from the nominal diameter by more than one per cent. or by more than 0.05 mm, whichever is less. Other steel balls are to be classified under heading No. 73.40.

4.—A machine which is used for more than one purpose is, for the purposes of classification, to be treated as if its principal purpose were its sole purpose.

Subject to Note 2 to this Chapter and Note 5 to Section XVI, a machine whose principal purpose is not described in any heading or for which no one purpose is the principal purpose is, unless the context otherwise requires, to be classified in heading No. 84.59. Heading No. 84.59 is also to be taken to cover machines for making rope or cable (for example, stranding, twisting or cabling machines) from mental wire, textile yarn or any other material or from a combination of such materials.

5.—For the purposes of this Chapter, the expression "motor vehicles" means those motor vehicles and trailers therefor which are shown in Chapter 87 as chargeable with duty.

Special Provision relating to certain Brewing Apparatus.

Where it is shown to the satisfaction of the Revenue Commissioners that any article falling within heading No. 84.17 (B) (2) (a) (i), 84.30 (A) (1) or 84.59 (C) (1) (a) is being or has been imported for use by a brewer in the production of beer, the may, subject to compliance with such conditions as they may think fit to impose, permit such article to be imported without payment of duty or repay any such paid been thereon at importation.

Chapter 85 ELECTRICAL MACHINERY AND EQUIPMENT; PARTS THEREOF

Notes

1.—This Chapter does not cover:

• (a) Electrically warmed blankets, bed pads, foot-muffs and the like; electrically warmed clothing, footwear and ear pads and other electrically warmed articles worn on or about the person;

• (b) Articles of glass falling within heading No. 70.11 (for example, glass bulbs for electric lamps);

• (c) Electrically heated furniture of Chapter 94.

2.—Heading No. 85.01 is to be taken not to apply to goods described in heading No. 85.08, 85.09 or 85.21, other than metal tank mercury arc rectifiers which remain classified in heading No. 85.01.

3.—Heading No. 85.06 is to be taken to apply only to the following electro-mechanical machines of types commonly used for domestic purposes:

• (a) Vacuum cleaners, floor polishers, food grinders and mixers, fruit juice extractors and fans, of any weight;

• (b) Other machines provided the weight of such other machines does not exceed twenty kilogrammes.

The heading does not, however, apply to dish washing machines (heading No. 84.19), centrifugal and other clothes washing machines (heading No. 84.18 or 84.40), roller and other ironing machines (heading No. 84.16 or 84.40), sewing machines (heading No. 84.41) or to electro-thermic appliances (heading No. 85.12).

4.—For the purposes of this Chapter, the expression "motor vehicles" means those motor vehicles and trailers therefor which are shown in Chapter 87 as chargeable with duty.

Special Provision relating to the Duties on Radio and Television Apparatus

Whenever radio or television apparatus classified in heading No. 85.15 (C) or 85.15 (D), or in any other heading of this Chapter as a part of the apparatus of heading No. 85.15 (B) or 85.15 (C)—

• (a) is imported by an institution or society which, in the opinion of the Revenue Commissioners, has for its primary object, the amelioration of the lot of blind persons and is shown to the satisfaction of the Revenue Commissioners to be intended for the use in Ireland of blind persons; or

• (b) is shown, to the satisfaction of the Revenue Commissioners, to be imported for use exclusively for the purpose of imparting or receiving instruction in radio or television technology in a school or college; or

• (c) is shown, to the satisfaction of the Revenue Commissioners, to be imported for use, or to have been used, or to be in use, exclusively for some purpose other than use as a component part of the apparatus of heading No. 85.15 (B) or 85.15 (C),

the Revenue Commissioners may, subject to compliance with such conditions (if any) as they may think fit to impose, permit the article to be imported without payment of duty or repay any duty paid on importation.

*Where an article falling in subheading (D) (2) of this heading incorporates any transformer, inductor (choke), coil, wire-wound resistor or cabinet or other like container, the following additional duties are chargeable :

• Where alternative rates are shown, the rate applicable is whichever is the greater.

*Where alternative rates are shown, the rate chargeable is whichever is the greater.

• Where alternative rates are shown, the rate applicable is whichever is the greater.

When an article falling in subheading (D) (3) (b) (i) of this heading incorporates any loudspeaker, transformer, inductor (choke), coil, wire-wound resistor, capacitor with movable vanes or cabinet or other like container, the following additional duties are chargeable:

• Where alternative rates are shown, the rate applicable is whichever is the greater.

*Where alternative rates are shown, the rate applicable is whichever is the greater.

*Where alternative rates are shown, the rate applicable is whichever is the greater.

SECTION XVII

VEHICLES, AIRCRAFT, AND PARTS THEREOF; VESSELS AND CERTAIN ASSOCIATED TRANSPORT EQUIPMENT

Notes

1.—This Section does not cover articles falling within heading No. 97.01, 97.03 or 97.08, or bobsleighs, toboggans and the like falling within heading No. 97.06.

2.—Throughout this Section the expressions "parts" and "parts and accessories" are to be taken not to apply to the following articles, whether or not they are identifiable as for the goods f this Section:

• (a) Joints, washers and the like (classified according to their constituent material or in heading No. 84.64);

• (b) Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of artificial plastic material (which are generally classified in heading No. 39.07);

• (c) Articles falling within Chapter 82 (tools);

• (d) Articles falling within heading No. 83.11;

• (e) Machines and mechanical appliances and other articles falling within headings Nos. 84.01 to 84.59, 84.61 or 84.62 and parts of engines and motors falling within heading No. 84.63;

• (f) Electrical machinery and equipment (Chapter 85);

• (g) Articles falling within Chapter 90;

• (h) Clocks (Chapter 91);

• (ij) Arms (Chapter 93);

• (k) Brushes of a kind used as parts of vehicles (heading No. 96.02).

3.—References in Chapters 86 to 88 to parts or accessories are to be taken not to 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.—Flying machines specially constructed so that they can also be used as road vehicles are classified as flying machines. Amphibious motor vehicles are classified as motor vehicles.

5.—An incomplete or unfinished article of this Section is to be classified as the corresponding complete or finished article, provided it has the essential character of such complete or finished article.

6.—Unless otherwise provided, an article of this Section (or an incomplete or unfinished article classified as if it were complete or finished by virtue of the preceding Note 5) imported unassembled is to be classified as an assembled article of the corresponding kind.

Chapter 86 RAILWAY AND TRAMWAY LOCOMOTIVES, ROLLING-STOCK AND PARTS THEREOF; RAILWAY AND TRAMWAY TRACK FIXTURES AND FITTINGS; TRAFFIC SIGNALLING EQUIPMENT OF ALL KINDS (NOT ELECTRICALLY POWERED)

Notes

1.—This Chapter does not cover:

• (a) Railway or tramway sleepers of wood (heading No. 44.07) or of concrete (heading No. 68.11);

• (b) Railway or tramway track construction material of iron or steel falling within heading No. 73.16; or

• (c) Electrically powered signalling apparatus falling within heading No. 85.16.

2.—Heading No. 86.09 is to be taken to apply, inter alia, to:

• (a) Axles, wheels, metal tyres, hoops and hubs and other parts of wheels;

• (b) Frames, underframes and bogies;

• (c) Axle boxes; brake gear;

• (d) Buffers for rolling-stock; coupling gear and corridor connections;

• (e) Coachwork.

3.—Subject to the provisions of Note 1 above, heading No. 86.10 is to be taken to apply, inter alia, to:

• (a) Assembled track, turntables, platform buffers, loading gauges;

• (b) Semaphores, mechanical signal discs, level crossing control gear, signal and point controls, whether or not they are fitted for electric lighting.

Chapter 87 VEHICLES, OTHER THAN RAILWAY OR TRAMWAY ROLLING-STOCK AND PARTS THEREOF

Notes

1.—For the purposes of this Chapter, tractors are deemed to be 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.

2.—Motor chassis fitted with cabs are to be treated as falling within heading No. 87.02 and not within heading No. 87.04.

3.—Headings Nos. 87.10 and 87.14 are to be taken not to apply to children's cycles which are not fitted with ball bearings nor to children's cycles which though fitted with ball bearings, are not constructed in the normal form of adults' cycles. Such children's cycles are to be treated as falling within heading No. 97.01.

4.—The headings of this Chapter are to be taken not to apply to railway or tramway rolling-stock designed solely for running on rails.

5.—In this Chapter—