# Commission Regulation (EC) No 1359/95 of 13 June 1995 amending Annexes I and II to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff, and repealing Regulation (EEC) No 802/80, 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.

Extent: E+W+S+N.I.

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.

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Source: https://www.legislation.gov.uk/eur/1995/1359/annex/I/chapter/84/annotations/1/annotation/2 (the official version)
Page: https://openlegislation.uk/eu-regulation-1995-1359/annex-I/chapter-84/annotations/1/annotation/2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.