8473.40 - Parts and accessories of the machines of heading 8472:

This HTS category, 8473.40, encompasses a broad range of parts and accessories specifically designed for use with machines classified under heading 8472. Heading 8472 covers a variety of office machines, including calculating and accounting machines, postage-franking, stamp-canceling, and similar machines, as well as typewriters and word-processing machines not falling within heading 8469, and check-writing machines. Therefore, 8473.40 includes components such as printers, scanners, motors, keyboards, and other functional or structural elements that are integral to the operation of these specific office machines.

Distinguishing this category from its siblings is crucial for accurate classification. Unlike 8473.30, which deals with parts for automatic data processing machines (heading 8471), or 8473.50, which covers parts equally suitable for machines in multiple headings (8470-8472), 8473.40 is exclusively for parts of machines within heading 8472. Furthermore, it is distinct from sibling 8473.21 and 8473.29 which cover parts for calculating machines of heading 8470.

The subcategories within 8473.40 provide further refinement based on the specific type of machine and part. For example, 8473.40.10.00 specifically addresses printed circuit assemblies for automatic teller machines, a subset of heading 8472. Other subcategories, such as 8473.40.21.00 and 8473.40.41.00, further differentiate based on the type of machine (e.g., word processing machines) and whether the part is a printed circuit assembly or another type of accessory. The residual category, 8473.40.86.00, serves to capture all other remaining parts and accessories not specifically itemized in the preceding subcategories that are still exclusively intended for machines of heading 8472.