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

United Kingdom

Heading 8419 does not, however, cover:

(a)

germination plant, incubators or brooders (heading 8436);
(b)

grain dampening machines (heading 8437);
(c)

diffusing apparatus for sugar juice extraction (heading 8438);
(d)

machinery for the heat treatment of textile yarns, fabrics or made-up textile articles (heading 8451); or
(e)

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

Heading 8422 does not cover:

Heading 8424 does not cover ink-jet printing machines (heading 8443 or 8471).

Notes on Division CHAPTER 84

f1: Entry under this subheading is subject to the conditions laid down in the relevant Community provisions (see Articles 291 to 300 of Commission Regulation (EEC) No 2454/93 (OJ L 253, 11.10.1993, p. 1) and subsequent amendments). See also section II, paragraph B, of the preliminary provisions.
f2: Duty temporarily suspended, on an autonomous basis, in respect of goods intended to be fitted in heavier-than-air aircraft imported duty-free or built within the Community. This suspension is subject to compliance with the formalities and conditions laid down in the relevant Community provisions (see Articles 291 to 300 of Commission Regulation (EEC) No 2454/93 (OJ L 253, 11.10.1993, p. 1) and subsequent amendments).
f3: Entry under this subheading is subject to the conditions laid down in the relevant Community provisions (see Articles 291 to 300 of Commission Regulation (EEC) No 2454/93 (OJ L 253, 11.10.1993, p. 1) and subsequent amendments).
f4: Autonomous suspension for an indefinite period.