Chapter 84

Nuclear reactors, boilers, machinery

and mechanical appliances; parts thereof

Notes.

1.- This Chapter does not cover :

(a) Millstones, grindstones or other articles of Chapter 68;

(b) Machinery or appliances (for example, pumps) of ceramic material and ceramic parts of

machinery or appliances of any material (Chapter 69);

(c) Laboratory glassware (heading No. 70.17); machinery, appliances or other articles for technical uses or parts thereof, of glass (heading No. 70.19 or 70.20);

(d) Articles of heading No. 73.21 or 73.22 or similar articles of other base metals (Chapters 74 to 76 or 78 to 81);

(e) Electro-mechanical tools for working in the hand, of heading No. 85.08 or electro-mechanical domestic appliances of heading No. 85.09; or

(f) Hand-operated mechanical floor sweepers, not motorised (heading No. 96.03).

2.- Subject to the operation of Note 3 to Section XVI, a machine or appliance which answers to a description in one or more of the headings Nos. 84.01 to 84.24 and at the same time to a description in one or other of the headings Nos. 84.25 to 84.80 is to be classified under the appropriate heading of the former group and not the latter.

Heading No. 84.19 does not, however, cover:

(a) Germination plant, incubators or brooders (heading No. 84.36); (b) Grain dampening machines (heading No. 84.37);

(d) Machinery for the heat-treatment of textile yarns, fabrics or made up textile articles (heading

No. 84.51); or

(e) Machinery or plant, designed for mechanical operation, in which a change of temperature, even if necessary, is subsidiary.

Heading No. 84.22 does not cover:

(a) Sewing machines for closing bags or similar containers (heading No. 84.52); or

(b) Office machinery of heading No.84. 72.

Heading No. 84.24 does not cover:

Ink-jet printing machines (heading No. 84.43 or 84.71).

3.- A machine-tool for working any material which answers to a description in heading No. 84.56 and at the same time to a description in heading No. 84.57, 84.58, 84.59, 84.60, 84.61, 84.64 or 84.65 is to be classified in heading No. 84.56.

Section XVI -Chapter84 -Notes₂

4.- Heading No. 84.57 applies only to machine-tools for working metal, other than lathes (including turning centres), which can carry out different types of machining operations either :

(a) by automatic tool change from a magazine or the like in conformity with a machining programme (machining centres),

(b) by the automatic use, simultaneously or sequentially, of different unit heads working on a fixed

position workpiece (unit construction machines, single station), or

5.-(A) For the purposes of heading No.84. 71, the expression " automatic data processing machines " means:

(a) Digital machines, capable of (1) storing the processing program or programs and at least the

data immediately necessary for the execution of the program; (2) being freely programmed in accordance with the requirements of the user; (3) performing arithmetical computations specified by the user; and, (4) executing, without human intervention, a processing program which requires them to modify their execution, by logical decision during the processing run;

(b) Analogue machines capable of simulating mathematical models and comprising at least:

analogue elements, control elements and programming elements;

(c) Hybrid machines consisting of either a digital machine with analogue elements or an analogue machine with digital elements.

(B) Automatic data processing machines may be in the form of systems consisting of a variable number of separate units. Subject to paragraph (E) below, a unit is to be regarded as being a part of a complete system if it meets all of the following conditions:

(a) It is of a kind solely or principally used in an automatic data processing system;

(b) It is connectable to the central processing unit either directly or through one or more other

units; and

(D) Printers, keyboards, X- Y co-ordinate input devices and disk storage units which satisfy the conditions of paragraphs (B) (b) and (B) (c) above, are in all cases to be classified as units of heading No. 84.71.

(E) Machines performing a specific function other than data processing and incorporating or working in conjunction with an automatic data processing machine are to be classified in the headings appropriate to their respective functions or, failing that, in residual headings.

6.- Heading No. 84.82 applies, inter alia, to polished steel balls, the maximum and minimum diameters of which do not differ from the nominal diameter by more than 1 % or by more than 0.05 mm, whichever is less.

Other steel balls are to be classified in heading No. 73.26.

7.- 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 3 to Section XVI, a machine the principal purpose of which 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. 79. Heading No.84. 79 also covers machines for making rope or cable (for example, stranding, twisting or cabling machines) from metal wire, textile yarn or any other material or from a combination of such materials.

8.- For the purposes of heading No.84. 70, the term " pocket-size " applies only to machines the dimensions of which do not exceed 170 mm x 100 mm x 45 mm.

Subheading Notes.

1.- For the purposes of subheading No. 8471.49, the term " systems " means automatic data processing machines whose units satisfy the conditions laid down in Note 5 (B) to Chapter 84 and which comprise at least a central processing unit, one input unit (for example, a keyboard or a scanner), and one output unit (for example, a visual display unit or a printer).

Section XVI -Chapter84 -Notes3

2.- Subheading No. 8482.40 applies only to bearings with cylindrical rollers of a uniform diameter not exceeding 5 mm and having a length which is at least three times the diameter. The ends of the rollers may be rounded.

Explanatory remarks to chapter 84

1 -The importation of any kind of machinery for printing, lithography, printing plates, type -setting and book -binding is subject to the authorization of the Ministry of Culture and Islamic Guidance.

2 -The importation ofhydro-electric and gas turbines, power -generating units, steam -power units and water desalination equipment is subject also to the approval of the Ministry of Energy.

3 -The exportation of the goods covered in this chapter is subject to the approval of the Ministry of Commerce.

4- In accordance with the ordinance No 28681/T 7751 H dated 1 May 97 (12.2.76 ) approved by the Council ofMinistries, components and CKD parts used in the construction of computers and its accessories imported by computer producing units are subject to the related tariffs in the table of the law determining the CD of the imported goods based on the harmonized commodity description and coding system. At the discretion of the Ministry of Industries and the High Council of Informatics, the CBT applicable on the componemts and CKD parts is 5 % of the value. The basis on which the mentioned parts and components are classified, is the timetable confirmed by the Ministry of the Industries and the High Council of Informatics .

5- The CKD parts for roadbuilding machinery are subject to an ad valorem CBTrate of 100%.

6 -If imported by the related manufacturing plants, the CBT applicable to spare parts of vehicles which are subject to the Law on Vehicles and Lift Trucks whether classified in this chapter or any other, is equivalent to the amount of CBT applied to the imported CKD parts of the same vehicle. Other importers are subject to the determined CBT in the related subheading.

7 -If the total value for the CKD parts of roadbuilding machinery and lift trucks exceeds 70 % of the value of the whole machinery (CBU), it is subject to the payment of CBT on the basis of CBU.

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