8473 - Parts and accessories (other than covers, carrying cases and the like) suitable for use solely or principally with machines of headings 8470 to 8472:

Heading 8473 encompasses a broad range of parts and accessories specifically designed for use with calculating machines, accounting machines, electronic data processing machines, and other office machinery classified under headings 8470 and 8472. This category is intended to cover components that are integral to the functioning of these machines, such as printed circuit assemblies, keyboards, display units, power supplies, and internal mechanical parts. Crucially, it excludes finished items like covers and carrying cases, which are addressed elsewhere.

This heading is distinct from other machinery parts headings within Section XVI by its specific functional linkage to office and data processing equipment. Unlike general machinery parts, items classified under 8473 must be suitable for use solely or principally with machines of headings 8470 to 8472, indicating a specialized design and application. The primary criterion for classification here is the intended use and the machine category it supports.

Within Heading 8473, further subdivisions exist to specify the particular machine for which the parts and accessories are intended. Subheadings differentiate between parts for machines of heading 8470 (calculating and accounting machines), heading 8471 (automatic data processing machines), and heading 8472 (other office machines). There is also a provision for parts equally suitable for machines across these different headings, ensuring comprehensive coverage.