AND REPRODUCERS, AND PARTS AND ACCESSORIES OF SUCH ARTICLES
註釋 Notes
(a) Transmission or conveyor belts or belting, of plastics of Chapter 39, or of vulcanised rubber (heading 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 4016);
（b） 皮革或合成皮（項目 4205）或毛皮（項
目 4303）製品，供機械或機械用具使用
或作其他技術用途；
(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） 以任何材料（例如第三十九、四十、四十
四或四十八章或第十五類的材料）製的筒 管、捲筒、紆子、錐形筒、線圈心、捲軸 或類似支撐物；
(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） 提花機或類似機器用的多孔卡（例如第三
十九或四十八章或第十五類）；
(d) Perforated cards for Jacquard or similar machines (for example, Chapter 39 or 48 or Section XV);
（e） 以 紡 織 原 料 製 的 傳 動 或 輸 送 帶 （ 項 目 5910）或其他以紡織原料製品，作技術用 途的物品（項目5911）；
(e) Transmission or conveyor belts of textile material (heading 5910) or other articles of textile material for technical uses (heading 5911);
（f） 項目7102 至 7104 所列的寶石或半寶石
（天然、合成或再造）或整件以項目7116 所列寶石製的製品，但未鑲嵌的切削藍寶 石及供觸針用的鑽石（項目8522）除外；
(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） 第十五類註釋 2 所闡釋的賤金屬通用零
件（第十五類），或類似的塑膠貨品（第 三十九章）；
(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） 鑽管（項目7304）； (h) Drill pipe (heading 7304);
(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 (for example, in Chapter 40, 42, 43, 45 or 59 or heading 6804 or 6909);
(q) Typewriter or similar ribbons, whether or not on spools or in cartridges (classified according to their constituent material, or in heading 9612 if inked or otherwise prepared for giving impressions).
2. 除本類註釋 1、第八十四章註釋 1 及第八十五章 註釋1 另有規定外，機器零件（項目 8484、8544、
8545、8546 或 8547 所列製品的零件除外）應根 據下列規定分類︰
2. Subject to Note 1 to this Section, Note 1 to Chapter 84 and to 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:
8487、8503、8522、8529、8538 及 8548 除外）任何一個項目所列物品的零件均應 歸入其相關的項目內；
8473, 8487, 8503, 8522, 8529, 8538 and 8548) are in all cases to be classified in their respective headings;
（b） 其他零件，如只適宜或主要與某類機器，
(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 8479 or 8543) 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） 所 有 其 他 零 件 均 應 歸 入 項 目 8409 、 8431、8448、8466、8473、8503、8522、
8529 或 8538 的適當項目內或，如不能歸 入上述項目，則應歸入項目8487 或 8548。
(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. 除文內另有規定外，由兩部或多部機器裝配而成 的組合式機器及其他改裝至可進行兩項或多項輔 助或交替功能的機器，則按其主要功能的機器分 類。
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. 任何機器（包括組合機器），如設有獨立組件（無 論是分開或由管道、傳送設備、電纜或其他設備 連接），配合起來可發揮第八十四或八十五章其 中一個項目所述的一個清楚界定功能，則該機器 應歸入該功能所屬的項目內。
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. 就上述註釋而言，「機器」是指第八十四或八十 五章列出的任何機器、機械、裝置、設備、器具 或用具。
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.
第八十四章 Chapter 84
核反應堆、鍋爐、機械及機械用具；有關的零件 Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof
註釋 Notes
1. 本章並不包括︰ 1. This Chapter does not cover:
（a） 第六十八章的磨石、砥石或其他製品； (a) Millstones, grindstones or other articles of Chapter 68;
（b） 陶瓷材料製的機械或用具（例如泵）及任
何材料製機械或用具的陶瓷零件（第六十 九章）；
(b) Machinery or appliances (for example, pumps) of ceramic material and ceramic parts of machinery or appliances of any material (Chapter 69);
（c） 實驗室玻璃器皿（項目 7017）；玻璃製
的機械、用具或其他作技術用途的製品或 其零件（項目7019 或 7020）；
(c) Laboratory glassware (heading 7017); machinery, appliances or other articles for technical uses or parts thereof, of glass (heading 7019 or 7020);
（d） 項目7321 或 7322 所列製品或其他賤金屬 製的類似製品（第七十四至七十六章或第 七十八至八十一章）；
(d) Articles of heading 7321 or 7322 or similar articles of other base metals (Chapters 74 to 76 or 78 to 81);
（e） 項目8508 的真空吸塵器； (e) Vacuum cleaners of heading 8508;
（f） 項目8509 內的家用電動機械用具；項目 8525 內的數碼攝影機；或
(f) Electro-mechanical domestic appliances of heading 8509;
digital cameras of heading 8525; or
（g） 非機動的手工操作機械地板清掃器（項目
9603）。
(g) Hand-operated mechanical floor sweepers, not motorised (heading 9603).
2. 除第十六類註釋 3 及本章註釋 9 另有規定外，任 何機器或用具如既屬於項目8401 至 8424 或 8486 其中一種或以上的類別，及屬於項目8425 至 8480 其中一種類別，則應視乎情況歸入前一組或項目 8486 的適當項目，而不應歸入後一組。
2. Subject to the operation of Note 3 to Section XVI and subject to Note 9 to this Chapter, a machine or appliance which answers to a description in one or more of the headings 8401 to 8424, or heading 8486 and at the same time to a description in one or other of the headings 8425 to 8480 is to be classified under the appropriate heading of the former group or under heading 8486, as the case may be, and not the latter group.
但項目 8419 並不包括︰ Heading 8419 does not, however, cover:
（a） 催 芽 裝 置 、 孵 卵 器 或 育 雛 器 （ 項 目 8436）；
(a) Germination plant, incubators or brooders (heading 8436);
（b） 穀物調濕器（項目8437）； (b) Grain dampening machines (heading 8437);
（c） 榨取甜果汁用的滲濾器（項目8438）； (c) Diffusing apparatus for sugar juice extraction (heading 8438);
（d） 紡織紗、織物或紡織製品的熱處理機械
（項目8451）；或
(d) Machinery for the heat-treatment of textile yarns, fabrics or made up textile articles (heading 8451); or
（e） 溫度變化，即使必不可少，只作為輔助功
能的機械或裝置。
(e) Machinery or plant, designed for mechanical operation, in which a change of temperature, even if necessary, is subsidiary.
項目8422 並不包括︰ Heading 8422 does not cover:
（a） 封 合 袋 子 或 類 似 容 器 的 縫 紉 機 （ 項 目 8452）；或
(a) Sewing machines for closing bags or similar containers (heading 8452); or
（b） 項目8472 內的辦公室機械。 (b) Office machinery of heading 8472.
項目8424 不包括︰ Heading 8424 does not cover :
（a） 噴墨印刷機械（項目8443）；或 (a) Ink-jet printing machines (heading 8443); or
（b） 水力噴射切割機（項目8456）。 (b) Water-jet cutting machines (heading 8456).
3. 用於處理任何材料的工作母機，如既屬於項目 8456 其中一種類別，又屬於項目 8457、8458、
8459、8460、8461、8464 或 8465 其中一種類別，
則應歸入項目8456。
3. A machine-tool for working any material which answers to a description in heading 8456 and at the same time to a description in heading 8457, 8458, 8459, 8460, 8461, 8464 or 8465 is to be classified in heading 8456.
4. 項目 8457 只適用於可以完成下列不同形式機械 加工程序的金屬加工母機，但車床除外（包括車 削中心）︰
4. Heading 8457 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） 從刀具庫或類似物自動更換工具，以配合
某項機械加工程序（多工序自動數字控制 機床），
(a) by automatic tool change from a magazine or the like in conformity with a machining programme (machining centres),
（b） 同時或連續自動使用不同工作機頭，處理
在固定位置上的工件（單元結構機器、單 一工位），或
(b) by the automatic use, simultaneously or sequentially, of different unit heads working on a fixed position workpiece (unit construction machines, single station), or
（c） 自動將工件傳送至不同工作機頭（多工位
傳送機）。
(c) by the automatic transfer of the workpiece to different unit heads (multi-station transfer machines).
5. （A） 就項目 8471 而言，「自動資料處理機」
是指具有下列功能的機器︰
5. (A) For the purposes of heading 8471, the expression ‘automatic data processing machines’ means machines capable of:
（i） 儲存處理程式及至少可儲存執
行程式即時所需的資料；
(i) Storing the processing program or programs and at least the data immediately necessary for the execution of the program;
（ii） 可 根 據 使 用 者 的 要 求 編 寫 程 式；
(ii) Being freely programmed in accordance with the requirements of the user;
（iii） 進 行 使 用 者 所 指 定 的 算 術 計 算；以及
(iii) Performing arithmetical computations specified by the user; and
（iv） 無須人為介入也能執行一項處
理程式。在處理該程式時須作 出合理判斷，以修改執行方法。
(iv) Executing, without human intervention, a processing program which requires them to modify their execution, by logical decision during the processing run.
（B） 自動資料處理機可以是設有不同數目的 獨立安裝部件的系統。
(B) Automatic data processing machines may be in the form of systems consisting of a variable number of separate units.
（C） 根據下列第（D）及（E）段的規定，符 合下列全部條件的部件，即可視作自動 資料處理系統的一部分：
(C) Subject to paragraphs (D) and (E) below, a unit is to be regarded as being part of an automatic data processing system if it meets all of the following conditions:
（ii） 可直接或通過一件或以上的部 件接駁中央處理器；及
(ii) It is connectable to the central processing unit either directly or through one or more other units; and
（iii） 能 夠 以 該 系 統 所 使 用 的 形 式
（代碼或信號）接收或傳送資 料。
(iii) It is able to accept or deliver data in a form (codes or signals) which can be used by the system.
自動資料處理機的獨立配置部件，應歸 入項目8471 內。
Separately presented units of an automatic data processing machine are to be classified in heading 8471.
不過，符合上述第(C)(ii)及(C)(iii)段規定 的鍵盤、X－Y 座標輸入裝置及磁盤儲 存部件，在任何情況下，應歸入項目 8471 內。
However, keyboards, X-Y co-ordinate input devices and disk storage units which satisfy the conditions of paragraphs (C) (ii) and (C) (iii) above, are in all cases to be classified as units of heading 8471.
（D） 即使完全符合上述註釋5(C)的規定，下
列物品如獨立配置則不包括在項目8471
內：
(D) Heading 8471 does not cover the following when presented separately, even if they meet all of the conditions set forth in Note 5(C) above:
（i） 打印機、複印機、圖文傳真機，
無論是否組合；
(i) Printers, copying machines, facsimile machines, whether or not combined;
（ii） 傳送或接收聲音、影像或其他
資料的器具，包括有線或無線 通訊網絡（如局部或寬頻區域 網絡）傳輸的儀器；
(ii) Apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network);
（iii） 揚聲器及傳聲器； (iii) Loudspeakers and microphones;
（iv） 電視攝影機、數碼攝影機及攝
錄機；
(iv) Television cameras, digital cameras and video camera recorders;
（v） 沒有安裝電視接收器的顯示器
及投影機。
(v) Monitors and projectors, not incorporating television reception apparatus.
(E) Machines incorporating or working in conjunction with an automatic data processing machine and performing a specific function other than data processing are to be classified in the headings appropriate to their respective functions or, failing that, in residual headings.
6. 項目 8482 還適用於經拋光的鋼球，其最大及最少 直徑與標稱直徑相差不超過1% 或 0.05 毫米，兩 者以數目較少者為準，其他鋼球應歸入項目7326。
6. Heading 8482 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 7326.
7. 為方便分類起見，具有一種用途以上的機器，應 以其主要用途為準。
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.
根據本章註釋2 及第十六類註釋 3，凡於任何項目
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 8479.
Heading 8479 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. 就項目 8470 而言，「袖珍」一詞只適用於外形尺 寸不超過170 毫米 x 100 毫米 x 45 毫米的機器。
8. For the purposes of heading 8470, the term ‘pocket-size’ applies only to machines the dimensions of which do not exceed 170 mm x 100 mm x 45 mm. the expressions “semiconductor devices” and “electronic integrated circuits”, respectively, as used in this Note and in heading 8486. However, for the purposes of this Note and of heading 8486, the expression “semiconductor devices” also covers photosensitive semiconductor devices and light emitting
8. For the purposes of heading 8470, the term ‘pocket-size’ applies only to machines the dimensions of which do not exceed 170 mm x 100 mm x 45 mm. the expressions “semiconductor devices” and “electronic integrated circuits”, respectively, as used in this Note and in heading 8486. However, for the purposes of this Note and of heading 8486, the expression “semiconductor devices” also covers photosensitive semiconductor devices and light emitting