{
  "url": "https://openlegislation.uk/eu-regulation-2004-1810/annex-I/part-TWO/division-16/section-XVI/chapter-84/annotations/1/annotation/2",
  "json_url": "https://openlegislation.uk/eu-regulation-2004-1810/annex-I/part-TWO/division-16/section-XVI/chapter-84/annotations/1/annotation/2.json",
  "legislation": "eur/2004/1810",
  "legislation_title": "Commission Regulation (EC) No 1810/2004 of 7 September 2004 amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2004-1810",
  "path": "annex/I/part/TWO/division/16/section/XVI/chapter/84/annotations/1/annotation/2",
  "kind": "division",
  "number": "2",
  "heading": "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.",
  "text": "Heading 8419 does not, however, cover:\n(a) germination plant, incubators or brooders (heading 8436);\n(b) grain dampening machines (heading 8437);\n(c) diffusing apparatus for sugar juice extraction (heading 8438);\n(d) machinery for the heat treatment of textile yarns, fabrics or made-up textile articles (heading 8451); or\n(e) machinery or plant, designed for mechanical operation, in which a change of temperature, even if necessary, is subsidiary.\nHeading 8422 does not cover:\n(a) sewing machines for closing bags or similar containers (heading 8452); or\n(b) office machinery of heading 8472.\nHeading 8424 does not cover ink-jet printing machines (heading 8443 or 8471).",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2004/1810/annex/I/part/TWO/division/16/section/XVI/chapter/84/annotations/1/annotation/2",
    "retrieved_at": "2026-11-01T14:55:11.916781+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}