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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

Original text. Later amendments are not shown.

  1. (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);

  2. (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);

  3. (c)

    articles of Chapter 82 (tools);

  4. (d)

    articles of heading 8306;

  5. (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;

  6. (f)

    electrical machinery or equipment (Chapter 85);

  7. (g)

    articles of Chapter 90;

  8. (h)

    articles of Chapter 91;

  9. (ij)

    arms (Chapter 93);

  10. (k)

    lamps or lighting fittings of heading 9405;

  11. (l)

    brushes of a kind used as parts of vehicles (heading 9603).