Division 2 The expressions ‘parts’ and ‘parts and accessories’ do not apply to the following articles, whether or not they are identifiable as for the goods of this section:
United Kingdom
- (a)
joints, washers and the like of any material (classified according to their constituent material or in heading 8484) or other articles of vulcanised rubber other than hard rubber (heading 4016);
- (b)
parts of general use, as defined in note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39);
- (c)
articles of Chapter 82 (tools);
- (d)
articles of heading 8306;
- (e)
machines or apparatus of headings 8401 to 8479, or parts thereof; articles of heading 8481 or 8482 or, provided they constitute integral parts of engines or motors, articles of heading 8483;
- (f)
electrical machinery or equipment (Chapter 85);
- (g)
articles of Chapter 90;
- (h)
articles of Chapter 91;
- (ij)
arms (Chapter 93);
- (k)
lamps or lighting fittings of heading 9405;
- (l)
brushes of a kind used as parts of vehicles (heading 9603).