1 This Section does not cover:
(a) Transmission or conveyor belts or belting, of plastics of Chapter 39, or of vulcanised rubber (heading No. 4010); or other articles of a kind used in machinery or mechanical or electrical appliances or for other technical uses, of vulcanised rubber other than hard rubber (heading No. 4016).
(b) Articles of leather or of composition leather (heading No. 4204) or of fur-skin (heading No. 4303), of a kind used in machinery or mechanical appliances or for other technical uses;
(c) Bobbins, spools, cops, cones, cores, reels or similar supports, of any material (for example, Chapter 39, 40, 44 or 48 or Section XV);
(d) Perforated cards for Jacquard or similar machines (for example, Chapter 39 or 48 or Section XV);
(e) Transmission or conveyor belts of textile material (heading No. 5910) or other articles of textile material for technical uses (heading No. 5911);
(f) Precious or semi-precious stones (natural, synthetic or reconstructed), of heading Nos. 7102, 7103 and 7104 or articles wholly of such stones of heading No. 7116, except unmounted worked sapphires and diamonds for styli (heading No. 8522);
(g) Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39);
(h) Drill pipe (heading No. 73.04);
(ij) Endless belts of metal wire or strip (Section XV);
(k) Articles of Chapter 82 or Chapter 83;
(l) Articles of Section XVII;
(m) Articles of Chapter 90;
(n) Clocks, watches or other articles of Chapter 91;
(o) Interchangeable tools of heading No. 8207 or brushes of a kind used as parts of machines (heading No. 96.03); similar interchangeable tools are to be classified according to the constituent material of their working part (for example, in Chapter 40, 42, 43, 45 or 59 or heading No. 68.04 or 69.09); or

(p) Articles of Chapter 95.

(q) Typewriter or similar ribbons, whether or not on spools or in chartridger
(classified according to their constituent material, or in heading 9612 if inked
or otherwise prepared for giving impressions).

2. Subject to Note 1 to this Section, Note 1 to Chapter 84 and Note 1 to Chapter 85, parts of machines (not being parts of the articles of heading No. 8484, 8544, 8545, 8546 or 8547) are to be classified according to the following rules;
(a) Parts, which are goods, included in any of the headings of Chapter 84 or Chapter 85 (other than headings No. 8409, 8431, 8448, 8466, 8473, 8485, 8503, 8522, 8529, 8538 and 8548) 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 of the same heading (including a machine of heading No. 8479 or 8543) are to be classified with the machines of that kind or in heading No. 8409, 8431, 8448, 8466, 8473, 8503, 8522, 8529 or 8538 as appropriate. However, parts which are equally suitable for use principally with the goods of heading Nos. 8517 and 85.25, 8526, 8527 and 8528 are to be classified in heading No. 8517.
(c) All other parts are to be classified in heading No. 8409, 8431, 8448, 8466, 8473, 8503, 8522, 8529 or 8538 as appropriate or, failing that, in heading No. 8485 or 8548.

3. Unless the context otherwise requires, 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.

4. Where a machine (including a combination of machines) consists of individual components (whether separate or interconnected by piping, by transmission devices, by electric cables or by other devices) intended to contribute together to a clearly defined function covered by one of the headings in Chapter 84 or Chapter 85, then the whole falls to be classified in the heading appropriate to that function.

5. For the purposes of these Notes, the expression "machine" means any machine, machinery, plant, equipment, apparatus or appliance cited in the headings of Chapter 84 or Chapter 85