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84Chapter

41Heading

00Subheading

00CN

00TARIC

Other machinery for making up paper pulp, paper or paperboard, including cutting machines of all kinds

MACHINERY AND MECHANICAL APPLIANCES > NUCLEAR REACTORS, BOILERS, MACHINERY AND MECHANICAL APPLIANCES; PARTS THEREOF > Other machinery for making up paper pulp, paper or paperboard, including cutting machines of all kinds

Hierarchy

16Section XVI — MACHINERY AND MECHANICAL APPLIANCES

8400000000NUCLEAR REACTORS, BOILERS, MACHINERY AND MECHANICAL APPLIANCES; PARTS THEREOF

39 other codes

8401000000Nuclear reactors; fuel elements (cartridges), non-irradiated, for nuclear reactors; machinery and apparatus for isotopic separation 8402000000Steam or other vapour generating boilers (other than central heating hot water boilers capable also of producing low pressure steam); superheated water boilers 8403000000Central heating boilers other than those of heading|8402 8404000000Auxiliary plant for use with boilers of heading|8402|or 8403|(for example, economisers, superheaters, soot removers, gas recoverers); condensers for steam or other vapour power units 8405000000Producer gas or water gas generators, with or without their purifiers; acetylene gas generators and similar water process gas generators, with or without their purifiers 8406000000Steam turbines and other vapour turbines 8407000000Spark-ignition reciprocating or rotary internal combustion piston engines 8408000000Compression-ignition internal combustion piston engines (diesel or semi-diesel engines)8409000000Parts suitable for use solely or principally with the engines of heading|8407|or 8408 8410000000Hydraulic turbines, water wheels, and regulators therefor 8411000000Turbojets, turbopropellers and other gas turbines 8412000000Other engines and motors 8413000000Pumps for liquids, whether or not fitted with a measuring device; liquid elevators 8414000000Air or vacuum pumps, air or other gas compressors and fans; ventilating or recycling hoods incorporating a fan, whether or not fitted with filters; gas-tight biological safety cabinets, whether or not fitted with filters 8415000000Air-conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated 8416000000Furnace burners for liquid fuel, for pulverised solid fuel or for gas; mechanical stokers, including their mechanical grates, mechanical ash dischargers and similar appliances 8417000000Industrial or laboratory furnaces and ovens, including incinerators, non-electric 8418000000Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air-conditioning machines of heading|8415 8419000000Machinery, plant or laboratory equipment, whether or not electrically heated (excluding furnaces, ovens and other equipment of heading|8514), for the treatment of materials by a process involving a change of temperature such as heating, cooking, roasting, distilling, rectifying, sterilising, pasteurising, steaming, drying, evaporating, vaporising, condensing or cooling, other than machinery or plant of a kind used for domestic purposes; instantaneous or storage water heaters, non-electric 8420000000Calendering or other rolling machines, other than for metals or glass, and cylinders therefor 8421000000Centrifuges, including centrifugal dryers; filtering or purifying machinery and apparatus, for liquids or gases 8422000000Dishwashing machines; machinery for cleaning or drying bottles or other containers; machinery for filling, closing, sealing or labelling bottles, cans, boxes, bags or other containers; machinery for capsuling bottles, jars, tubes and similar containers; other packing or wrapping machinery (including heat-shrink wrapping machinery); machinery for aerating beverages 8423000000Weighing machinery (excluding balances of a sensitivity of 5|cg or better), including weight-operated counting or checking machines; weighing machine weights of all kinds 8424000000Mechanical appliances (whether or not hand-operated) for projecting, dispersing or spraying liquids or powders; fire extinguishers, whether or not charged; spray guns and similar appliances; steam or sandblasting machines and similar jet projecting machines 8425000000Pulley tackle and hoists other than skip hoists; winches and capstans; jacks 8426000000Ships' derricks; cranes, including cable cranes; mobile lifting frames, straddle carriers and works trucks fitted with a crane 8427000000Fork-lift trucks; other works trucks fitted with lifting or handling equipment 8428000000Other lifting, handling, loading or unloading machinery (for example, lifts, escalators, conveyors, teleferics)8429000000Self-propelled bulldozers, angledozers, graders, levellers, scrapers, mechanical shovels, excavators, shovel loaders, tamping machines and roadrollers 8430000000Other moving, grading, levelling, scraping, excavating, tamping, compacting, extracting or boring machinery, for earth, minerals or ores; piledrivers and pile extractors; snowploughs and snowblowers 8431000000Parts suitable for use solely or principally with the machinery of headings|8425|to 8430 8432000000Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sports-ground rollers 8433000000Harvesting or threshing machinery, including straw or fodder balers; grass or hay mowers; machines for cleaning, sorting or grading eggs, fruit or other agricultural produce, other than machinery of heading|8437 8434000000Milking machines and dairy machinery 8435000000Presses, crushers and similar machinery used in the manufacture of wine, cider, fruit juices or similar beverages 8436000000Other agricultural, horticultural, forestry, poultry-keeping or bee-keeping machinery, including germination plant fitted with mechanical or thermal equipment; poultry incubators and brooders 8437000000Machines for cleaning, sorting or grading seed, grain or dried leguminous vegetables; machinery used in the milling industry or for the working of cereals or dried leguminous vegetables, other than farm-type machinery 8438000000Machinery, not specified or included elsewhere in this chapter, for the industrial preparation or manufacture of food or drink, other than machinery for the extraction or preparation of animal or fixed vegetable or microbial fats or oils 8439000000Machinery for making pulp of fibrous cellulosic material or for making or finishing paper or paperboard

8440000000Bookbinding machinery, including book-sewing machines

8441000000Other machinery for making up paper pulp, paper or paperboard, including cutting machines of all kinds

8441100000Cutting machines 8441200000Machines for making bags, sacks or envelopes 8441300000Machines for making cartons, boxes, cases, tubes, drums or similar containers, other than by moulding 8441400000Machines for moulding articles in paper pulp, paper or paperboard 8441800000Other machinery 8441900000Parts

8442000000Machinery, apparatus and equipment (other than the machines of headings|8456|to 8465) for preparing or making plates, cylinders or other printing components; plates, cylinders and other printing components; plates, cylinders and lithographic stones, prepared for printing purposes (for example, planed, grained or polished)

44 other codes

Duties & Measures

Third Country Duty1.700 %

Base rate (erga omnes)

Applies to all third countries without preferential agreement

1.700 %

Footnotes

TN701According to Council Regulation (EU) No 692/2014 (OJ L183, p. 9) it shall be prohibited to import into European Union goods originating in Crimea or Sevastopol. The prohibition shall not apply in respect of goods originating in Crimea or Sevastopol which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with the Association Agreement between the European Union and its Member States, of the one part, and Ukraine, of the other part. ------------------------- According to Council Regulation (EU) 2022/263 (OJ L42I, p. 77): It shall be prohibited to import into the European Union goods originating in non-government controlled areas of the Donetsk, Kherson, Luhansk and Zaporizhzhia oblasts of Ukraine. The import prohibitions shall not apply in respect of goods originating in the specified territories which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with the Association Agreement between the European Union and its Member States, of the one part, and Ukraine, of the other part.

Preferential rates(59)

+49

Preferential rates - 59 Origin
Origin	Savings	Trade agreement	Details
EU-Canada agreement: re-imported goods1006 0.000 %-1.7 pp	-1.7 pp	—	1
EU-Switzerland agreement: re-imported goods1007 0.000 %-1.7 pp	-1.7 pp	—	2
CARIFORUM1033 0.000 %-1.7 ppEU-CARIFORUM EPA	-1.7 pp	EU-CARIFORUM EPA
Eastern and Southern Africa States1034 0.000 %-1.7 ppESA Interim EPA	-1.7 pp	ESA Interim EPA
SADC EPA1035 0.000 %-1.7 ppSADC EPA	-1.7 pp	SADC EPA
Preferential origin in accordance with the Agreement in the form of an Exchange of Letters between the European Union and the Kingdom of Morocco on the amendment of Protocols 1 and 4 to the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member States, of the one part, and the Kingdom of Morocco, of the other part.2000 0.000 %-1.7 pp	-1.7 pp	—
GSP-EBA2005 0.000 %-1.7 ppEverything But Arms	-1.7 pp	Everything But Arms
European Economic Area2012 0.000 %-1.7 ppEEA Agreement	-1.7 pp	EEA Agreement	1

Low-value consignment customs duty(2)

ERGA OMNES

3.000 EURRegulation 0382/262026-07-01

TM01066From 1 July 2026 until 1 July 2028, a customs duty of EUR 3 per item in a consignment the intrinsic value of which does not exceed a total of EUR 150 shall apply instead of the relief eliminated pursuant to Article 1 of this Regulation, where: (a) the importation of the goods is exempt from VAT in accordance with Article 143(1), point (ca), of Directive 2006/112/EC; or (b) the goods are in a postal consignment as defined in Article 1, point (24), of Delegated Regulation (EU) 2015/2446.

ERGA OMNES

3.000 EUR4Regulation 0382/262026-11-01

4 certificate(s) required

C127Other certificates

Merchant product identifier

C128Other certificates

Non-standardised manufacturer product identifier

C129Other certificates

Standardised manufacturer product identifier

Y081Particular provisions

No standardised manufacturer product identifier for the declared product exists

Import not allowed

Import control(2)

inherited from 8400000000

Ukraine

Regulation 0692/142026-06-24

EU-Ukraine DCFTA(since 2016)

3 certificate(s) required

Y997Particular provisions

Goods not originating from or destined to Crimea or Sevastopol (Articles 2 and 2b.1 of Council Regulation (EU) No 692/2014)

N864UN/EDIFACT certificate

Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document

N954UN/EDIFACT certificate

Movement certificate EUR.1

Import not allowed

CD967I. According to Council Regulation (EU) No 692/2014, it shall be prohibited to import into European Union goods originating in Crimea or Sevastopol. The prohibition shall not apply in respect of goods originating in Crimea or Sevastopol which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with the Association Agreement between the European Union and its Member States, of the one part, and Ukraine, of the other part. II. According to the Council Regulation (EU) 692/2014, the export of goods and technologies suited for use in the sectors of transport; telecommunications; energy; prospection, exploration and production of oil, gas and mineral resources is prohibited: (a) to any natural or legal person, entity or body in Crimea or Sevastopol, or (b) for use in Crimea or Sevastopol.

Ukraine

Regulation 0263/222026-06-24

EU-Ukraine DCFTA(since 2016)

3 certificate(s) required

Y984Particular provisions

Goods not originating from or not destined for the non-government controlled areas of Ukraine in the oblasts of Donetsk, Kherson, Luhansk and Zaporizhzhia

N954UN/EDIFACT certificate

Movement certificate EUR.1

N864UN/EDIFACT certificate

Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document

Import/export not allowed after control

CD860According to Council Regulation (EU) 2022/263 (OJ L42I, p. 77): I. It shall be prohibited to import into the European Union goods originating in non-government controlled areas of the Donetsk, Kherson, Luhansk and Zaporizhzhia oblasts of Ukraine. The import prohibitions not apply in respect of: (a) the execution until 24 May 2022 of trade contracts concluded before 23 February 2022, or of ancillary contracts necessary for the execution of such contracts, provided that the natural or legal person, entity or body seeking to perform the contract has notified, at least 10 working days in advance, the activity or transaction to the competent authority of the Member State in which they are established; (b) goods originating in the specified territories which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with the EU-Ukraine Association Agreement. II. It shall be prohibited to sell, supply, transfer or export goods and technology listed in Annex II to Council Regulation (EU) 2022/263: (a) to any natural or legal person, entity or body in the specified territories, or (b) for use in the specified territories. Annex II shall include certain goods and technologies suited for use in the following key sectors: (i) transport; (ii) telecommunications; (iii) energy; (iv) the prospecting, exploration and production of oil, gas and mineral resources. The prohibitions in point II above shall be without prejudice to the execution until 24 August 2022 of an obligation arising from a contract concluded before 23 February 2022, or from ancillary contracts necessary for the execution of such contracts, provided that the competent authority has been informed at least five working days in advance.

Import prohibition(1)

inherited from 8400000000

North Korea

—Regulation 0285/182018-02-28

TM884Goods from the Annex XIh of Regulation (EU) 2018/285 (Machinery and electrical equipment)

Start date: 1972-01-01

Regulatory notes

NENC8441Other machinery for making up paper pulp, paper or paperboard, including cutting machines of all kinds

Additional noteAdditional Notes to Chapter 84

1. For the purposes of subheading 8471 49, the term 'systems' means automatic data-processing machines whose units satisfy the conditions laid down in Note 5(C) 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). 2. For the purposes of subheading 8471 70 50, a 'CD-ROM drive' means a storage unit of an automatic data-processing machine capable only of reading and reproducing data from CD-ROMs, audio CDs and photo CDs by means of a laser beam. CD-ROM drives may be incorporated (built-in) or may be presented as separate units. 3. For the purposes of subheading 8443 31, 'printing, copying or facsimile machines, whether or not combined' means machines which receive digital data from a connected automatic data processing machine or from a network and generate hard-copy output on paper or similar media; this includes multifunctional digital machines that print, copy, scan and/or fax.

Non-preferential origin

value_added

Other machinery for making up paper pulp, paper or paperboard, including cutting machines of all kinds.

CTH; or 45% value added rule

value_added

Other machinery for making up paper pulp, paper or paperboard, including cutting machines of all kinds.

CTH; or 45% value added rule

Residual rule

Collection of parts: Where a change in classification results from the application of HS General Interpretative Rule 2(a) with respect to collections of parts that are presented as unassembled articles of another heading or subheading the individual parts shall retain their origin prior to such collection Note 2: Assembly of the collection of parts: Goods assembled from a collection of parts classified as the assembled good by application of General Interpretative Rule 2 shall have origin in the country of assembly, provided the assembly would have satisfied the primary rule for the good had each of the parts been presented separately and not as a collection Note 3: Disassembly of goods: A change of classification which results from the disassembly of goods shall not be considered as the change required by the rule set forth in the table of "list rules" .The country of origin of the parts recovered from the goods shall be the country where the parts are recovered, unless the importer, exporter or any person with a justifiable cause to determine the origin of parts demonstrates another country of origin on the basis of verifiable evidence.

FAQ

What is the EU customs duty for Other machinery for making up paper pulp, paper or paperboard, including cutting machines of all kinds (8441000000)?

The third country duty (erga omnes) for Other machinery for making up paper pulp, paper or paperboard, including cutting machines of all kinds is 1.700 %. This rate applies to imports from countries without a preferential trade agreement with the EU.

Are there tariff preferences for Other machinery for making up paper pulp, paper or paperboard, including cutting machines of all kinds (8441000000)?

Yes, 56 tariff preferences are available for this code. Preferential rates apply to imports from countries with a trade agreement with the EU.

Are import controls required for Other machinery for making up paper pulp, paper or paperboard, including cutting machines of all kinds (8441000000)?

Yes, 2 import control measure(s) apply to this code (e.g. CITES, REACH, sanitary controls, etc.).

What are the non-preferential origin rules for Other machinery for making up paper pulp, paper or paperboard, including cutting machines of all kinds (8441000000)?

Non-preferential origin rules for Other machinery for making up paper pulp, paper or paperboard, including cutting machines of all kinds are defined in Annex 22-01 of the UCC Delegated Act. These rules determine the country of origin for MFN duty rates, trade policy measures, and origin marking.

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Hierarchy

16Section XVI — MACHINERY AND MECHANICAL APPLIANCES

8400000000NUCLEAR REACTORS, BOILERS, MACHINERY AND MECHANICAL APPLIANCES; PARTS THEREOF

39 other codes

8440000000Bookbinding machinery, including book-sewing machines

8441000000Other machinery for making up paper pulp, paper or paperboard, including cutting machines of all kinds

44 other codes

Duties & Measures

Third Country Duty1.700 %

Base rate (erga omnes)

Applies to all third countries without preferential agreement

1.700 %

Footnotes

Preferential rates(59)

+49

Preferential rates - 59 Origin
Origin	Savings	Trade agreement	Details
EU-Canada agreement: re-imported goods1006 0.000 %-1.7 pp	-1.7 pp	—	1
EU-Switzerland agreement: re-imported goods1007 0.000 %-1.7 pp	-1.7 pp	—	2
CARIFORUM1033 0.000 %-1.7 ppEU-CARIFORUM EPA	-1.7 pp	EU-CARIFORUM EPA
Eastern and Southern Africa States1034 0.000 %-1.7 ppESA Interim EPA	-1.7 pp	ESA Interim EPA
SADC EPA1035 0.000 %-1.7 ppSADC EPA	-1.7 pp	SADC EPA
Preferential origin in accordance with the Agreement in the form of an Exchange of Letters between the European Union and the Kingdom of Morocco on the amendment of Protocols 1 and 4 to the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member States, of the one part, and the Kingdom of Morocco, of the other part.2000 0.000 %-1.7 pp	-1.7 pp	—
GSP-EBA2005 0.000 %-1.7 ppEverything But Arms	-1.7 pp	Everything But Arms
European Economic Area2012 0.000 %-1.7 ppEEA Agreement	-1.7 pp	EEA Agreement	1

Low-value consignment customs duty(2)

ERGA OMNES

3.000 EURRegulation 0382/262026-07-01

ERGA OMNES

3.000 EUR4Regulation 0382/262026-11-01

4 certificate(s) required

C127Other certificates

Merchant product identifier

C128Other certificates

Non-standardised manufacturer product identifier

C129Other certificates

Standardised manufacturer product identifier

Y081Particular provisions

No standardised manufacturer product identifier for the declared product exists

Import not allowed

Import control(2)

inherited from 8400000000

Ukraine

Regulation 0692/142026-06-24

EU-Ukraine DCFTA(since 2016)

3 certificate(s) required

Y997Particular provisions

Goods not originating from or destined to Crimea or Sevastopol (Articles 2 and 2b.1 of Council Regulation (EU) No 692/2014)

N864UN/EDIFACT certificate

Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document

N954UN/EDIFACT certificate

Movement certificate EUR.1

Import not allowed

Ukraine

Regulation 0263/222026-06-24

EU-Ukraine DCFTA(since 2016)

3 certificate(s) required

Y984Particular provisions

Goods not originating from or not destined for the non-government controlled areas of Ukraine in the oblasts of Donetsk, Kherson, Luhansk and Zaporizhzhia

N954UN/EDIFACT certificate

Movement certificate EUR.1

N864UN/EDIFACT certificate

Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document

Import/export not allowed after control

Import prohibition(1)

inherited from 8400000000

North Korea

—Regulation 0285/182018-02-28

TM884Goods from the Annex XIh of Regulation (EU) 2018/285 (Machinery and electrical equipment)

Start date: 1972-01-01

CJEU Case Law

C-760/19

4 Feb 2021

JCM Europe (UK) Ltd v Commissioners for Her Majesty's Revenue and Customs

On those grounds, the Court (Ninth Chamber) hereby rules: The examination of the questions referred has disclosed no factor capable of affecting the validity of Commission Implementing Regulation (EU) 2016/1760 of 28 September 2016 concerning the classification of certain goods in the Combined Nomenclature. Piçarra Šváby Rodin Delivered in open court in Luxembourg on 4 February 2021. A. Calot Escobar Registrar N. Piçarra President of the Ninth Chamber ( *1 ) Language of the case: English.

Regulatory notes

NENC8441Other machinery for making up paper pulp, paper or paperboard, including cutting machines of all kinds

Additional noteAdditional Notes to Chapter 84

Non-preferential origin

value_added

Other machinery for making up paper pulp, paper or paperboard, including cutting machines of all kinds.

CTH; or 45% value added rule

value_added

Other machinery for making up paper pulp, paper or paperboard, including cutting machines of all kinds.

CTH; or 45% value added rule

Residual rule

FAQ

What is the EU customs duty for Other machinery for making up paper pulp, paper or paperboard, including cutting machines of all kinds (8441000000)?

Are there tariff preferences for Other machinery for making up paper pulp, paper or paperboard, including cutting machines of all kinds (8441000000)?

Yes, 56 tariff preferences are available for this code. Preferential rates apply to imports from countries with a trade agreement with the EU.

Are import controls required for Other machinery for making up paper pulp, paper or paperboard, including cutting machines of all kinds (8441000000)?

Yes, 2 import control measure(s) apply to this code (e.g. CITES, REACH, sanitary controls, etc.).

What are the non-preferential origin rules for Other machinery for making up paper pulp, paper or paperboard, including cutting machines of all kinds (8441000000)?

Help

Need help?

Ask a question about this code or find a tariff classification expert.

Chapter noteChapter 84 — Nuclear reactors, boilers, machinery and mechanical appliances; Parts thereof

This chapter does not cover: millstones and grindstones of Chapter 68, machinery or appliances of ceramics (Chapter 69), laboratory glassware (heading 7017), articles of base metal of Chapters 73-76 or 78-81, electromechanical domestic appliances of heading 8509, or electromechanical hand tools of heading 8467. Note 2 (Parts): Subject to certain exceptions, parts which are suitable for use solely or principally with a particular kind of machine are classified with that machine; parts equally suitable for two or more machines are classified in heading 8409, 8431, 8448, 8466 or 8473 as appropriate. Note 3 (Composite machines): Composite machines consisting of two or more machines fitted together to form a whole and other machines designed to perform two or more complementary or alternative functions are classified according to the principal function. Note 4 (Multi-function machines): Where a machine or combination of machines performs successive different operations on material, it is classified by the function it performs last. Note 5 defines 'machine tools' for working any material by removal, for heading 8456-8465.

Section noteNotes to Section XVI — Machinery and mechanical appliances; Electrical equipment; Parts thereof; Sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles

1. This Section does not cover: (a) transmission or conveyor belts or belting of plastics of Chapter 39, or of vulcanised rubber (heading 4010), or other articles of vulcanised rubber other than hard rubber, for technical uses (heading 4016); (b) articles of leather or of composition leather (heading 4205) or of furskin (heading 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 Section XV); (d) perforated cards for Jacquard or similar machines (for example, Chapter 39 or 48 or Section XV); (e) transmission or conveyor belts or belting of textile material (heading 5910) or other articles of textile material for technical uses (heading 5911); (f) precious or semi-precious stones (natural, synthetic or reconstructed) of headings 7102 to 7104, or articles wholly of such stones of heading 7116, except unmounted worked sapphires and diamonds for styli (heading 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 7304); (ij) endless bands of metal wire or strip (Section XV); (k) articles of Chapter 82 or 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 8207 or brushes of a kind used as parts of machines (heading 9603); similar interchangeable tools are to be classified according to the constituent material of their working part; (p) articles of Chapter 95; (q) typewriter or similar ribbons, whether or not on spools or in cartridges (heading 9612), or monopods, bipods, tripods and similar articles of heading 9620. 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 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 85 (other than headings 8409, 8431, 8448, 8466, 8473, 8487, 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, are to be classified with the machines of that kind or in heading 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 headings 8517 and 8525 to 8528 are to be classified in heading 8517; (c) all other parts are to be classified in heading 8409, 8431, 8448, 8466, 8473, 8503, 8522, 8529 or 8538 as appropriate or, failing that, in heading 8487 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 designed 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 is 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 85.