Division 2 Subject to the operation of note 3 to Section XVI, a machine or appliance which answers to a description within one or more of the heading Nos 8401 to 8424 and at the same time to a description within one or other of the heading Nos 8425 to 8480 is to be classified under the appropriate heading of the former group and not the latter.

United Kingdom

Heading No 8419 does not, however, cover;

(a)

germination plant, incubators or brooders (heading No 8436);
(b)

grain dampening machines (heading No 8437);
(c)

diffusing apparatus for sugar juice extraction (heading No 8438);
(d)

machinery for the heat-treatment of textile yarns, fabrics or made up textile articles (heading No 8451); or
(e)

machinery or plant, designed for mechanical operation, in which a change of temperature, even if necessary, is subsidiary.

Heading No 8422 does not cover:

(a)

sewing machines for closing bags or similar containers (heading No 8452); or
(b)

office machinery of heading No 8472.

Notes on Chapter 84

f1: Entry under this subheading is subject to conditions laid down in the relevant Community provisions. See also Section II, paragraph B, of the preliminary provisions.
f2: Duty temporarily suspended in respect of engine parts, engines and turbines intended to be fitted in aircraft imported duty free or built within the Community. This suspension is subject to compliance with formalities and conditions laid down in the relevant Community provisions.
f3: Entry under this subheading is subject to conditions laid down in the relevant Community provisions.