Classification of flexible shaft machine: assembled motor, shaft and tool holder constitute the machine and are assessed as such. The flexible shaft machine, comprising an electric motor, flexible shaft and interchangeable tool holder used for grinding, polishing and similar operations, is to be treated as the machine itself when cleared from the factory. Fixing the tool holder to the motor with flexible shaft creates the excisable flexible shaft machine; such assembled units must be assessed and classified as that machine rather than as separate parts or under the heading for handheld electromechanical tools.
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Classification of flexible shaft machine: assembled motor, shaft and tool holder constitute the machine and are assessed as such.
The flexible shaft machine, comprising an electric motor, flexible shaft and interchangeable tool holder used for grinding, polishing and similar operations, is to be treated as the machine itself when cleared from the factory. Fixing the tool holder to the motor with flexible shaft creates the excisable flexible shaft machine; such assembled units must be assessed and classified as that machine rather than as separate parts or under the heading for handheld electromechanical tools.
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