Division 2 Subject to the operation of note 3 to Section XVI and subject to note 9 to this Chapter, a machine or appliance which answers to a description in one or more of the headings 8401 to 8424, or heading 8486 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 or under heading 8486, as the case may be, and not the latter group.

Heading 8419 does not, however, cover:

1. (a)

   germination plant, incubators or brooders (heading 8436);

2. (b)

   grain dampening machines (heading 8437);

3. (c)

   diffusing apparatus for sugar juice extraction (heading 8438);

4. (d)

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

5. (e)

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

Heading 8422 does not cover:

1. (a)

   sewing machines for closing bags or similar containers (heading 8452); or

2. (b)

   office machinery of heading 8472.

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