Laufrädchen oder -rollen

Castors For the purposes of this subheading, ‘castors’ are wheels with mountings of base metal. The mountings serve to fix the wheel to the product concerned, without further processing and without the addition of other components. Parts of base metal which are parts of the wheel itself (for example, the rim or the ball bearing) are not considered ‘mountings of base metal’ of heading 8302 . The castors of this subheading may swivel or be fixed. They typically have the following appearance: Castors which do not have mountings of base metal or which do not satisfy the conditions of note 2 to Chapter 83 may be classified as parts or accessories or according to their constituent material. Unless otherwise indicated, transmission can also be made by means of devices (whether or not built into the individual components) which use infra-red rays, radio waves or laser beams etc. over short distances. Additional note 1 A. Tools for the assembly or maintenance of machines To be classified with the appropriate machines, assembly or maintenance tools must satisfy the following three conditions concerning their nature, intended use and presentation: 1. they must be tools, i.e., hand tools of heading 4417 00 00 or 8205 or, for example, tools falling in subheading 8203 20 00 , 8203 30 00 , 8203 40 00 , 8204 11 00 , 8204 12 00 , 9603 29 80 , 9603 30 90 , 9603 40 10 , 9603 40 90 , 9603 90 91 or 9603 90 99 . Measuring and checking instruments of Chapter 90 are excluded in all cases; 2. they must be intended for the assembly or maintenance of the appropriate machine. Where the tools are identical, only those which must be used simultaneously are to be classified with their machines. Where they are different, only one of each kind of tool is allowed; 3. they must be presented for customs clearance at the same time as the appropriate machines. B. Interchangeable tools To be classified with the appropriate machines, interchangeable tools must fulfil three conditions: 1. they must be tools, i.e., tools falling in heading 8207 or, for example, tools falling in headings 4016 , 5911 and 6909 or in subheading 4205 00 11 , 4205 00 19 , 6804 10 00 , 6804 21 00 , 6804 22 12 , 6804 22 18 , 6804 22 30 , 6804 22 50 , 6804 22 90 , 6804 23 00 or 9603 50 00 . Moulds (heading 8480 ) and accessories, including accessory apparatus (of, for example, heading 8466 ), are not considered as tools and consequently do not qualify under this additional note; 2. they must form part of the normal equipment of the appropriate machines. The following are considered part of the normal equipment of a machine: (a) any number of identical tools which can be accommodated on the machine simultaneously; (b) one of each kind of tool if the tools are different; 3. they must normally be sold with the appropriate machine and be presented for customs clearance with it. Additional note 3 A machine in a disassembled or unassembled state may be imported in several consignments over a period of time, if this is necessary for convenience of trade or transport. In order to be able to declare the different constituent parts under the same tariff heading or subheading as the assembled machine, the declarant must make a request in writing to the customs post not later than the first consignment and attach: (a) a diagram or, if necessary several diagrams, of the machine showing the serial numbers of the most important constituent parts; (b) a general inventory containing an indication of the characteristics and approximate weights of the different parts and the serial numbers of the principal parts referred to above. The application may be accepted only in fulfilment of a contract for the supply or a machine which can be regarded as complete for the purposes of the Combined Nomenclature. All the constituent parts must be imported through the same entry point within the allowed time. However, in special cases, the competent authorities may authorise importation through several points of entry. This time limit may not be exceeded unless a reasoned and justified request for an extension is made to the competent authorities. Upon each partial importation, a list of the parts making up the consignment with references to the aforementioned general inventory must be provided. The customs declaration for each consignment must contain descriptions of both the part or parts making up the consignment and the complete machine. General For the purposes of subheadings 8407 34 10 , 8407 90 50 and 8408 20 10 , ‘for the industrial assembly’ applies only to the series-assembly of new vehicles in factories which manufacture or assemble motor vehicles (including subcontractors). These subheadings can be applied only to engines actually used in the production of new vehicles of the kinds referred to in the subheadings. Consequently, they do not cover similar engines used as spare parts.