# 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, 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.

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

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:
(a) sewing machines for closing bags or similar containers (heading 8452); or
(b) office machinery of heading 8472.
Heading 8424 does not cover ink-jet printing machines (heading 8443 or 8471).

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Source: https://www.legislation.gov.uk/eur/2004/1810/annex/I/part/TWO/division/16/section/XVI/chapter/84/annotations/1/annotation/2 (the official version)
Page: https://openlegislation.uk/eu-regulation-2004-1810/annex-I/part-TWO/division-16/section-XVI/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.