WCO Explanatory Notes reproduced for reference. © World Customs Organization. Verify against official WCO publication.
84.20 - therefor. Calendering or other rolling machines, other than for metals or glass, and cylinders 8420.10 - Calendering or other rolling machines - Parts : 8420.91 - - Cylinders 8420.99 - - Other With the exce tion of metal-rolling or metal-workin machines of heading 84.55, 84.62 or 84.63 and o glass-working machines of heading 84. 5, this heading covers calendering or other rolling machines, whether specialised to a particular industry or not. P f These machines consist essentially of two or more parallel c linders or rollers revolvin with their surfaces in more or less close contact so as to perform d e following operations, eit er by pressure of the cylinders alone or by pressure combined with friction, heat or moisture : f (1) The rolling into sheet form of material (including bakery, confectionery, biscuit, etc., doughs, chocolate, rubber, etc.) fed to the rollers in a plastic condition. of certain effects on the surface of sheet materials (other than metal or e-g., smoothing (including ironing), lustring, glazing, (3) The application of dressings or surface coatings. (4) The bonding of fabrics. Machines of this kind are employed in various industries (e.g., the paper, textile, leather, linoleum, plastics or rubber manufacturing industries). i- In certain industries particular names are given to calendering machines e.g., ironing machines in laundries, finishin mangles for the texhle industry, or supercalenders or the paper industry), but they are classifie in t h ~ heading s whether called calendering machines or not. f Calendering machines fie uentl constitute subsidiary units of other machines (e.g., pa er-making machines). &en J e calendering machines are presented together with these ot!l er machines, classification is governed by Notes 3 and 4 to Section XVI. On the other hand, calendering machines which merely incorporate auxiliary appliances, such as impregnating baths or rollers, winding or cutting devices, remain in this heading. The heading also covers smoothing or ironing machines of the calender type, whether or not for domestic use. PARTS of parts (see the General are also classified here. or rolling machines of suitable material (e.g., or hollow and, may be polished, also be covered mth other are usually so designed that of cylinders for a particular composition. This heading does not include machines which, though somewhat similar to calendering or rolling machines, do not fulfil the purposes described above, for example : (a) Cylinder drying machines for textiles, paper, etc. (heading 84.19 or 84.51). (b) Wine or cider presses, etc. (heading 84.35). (c) Roller crushing or grinding machines (heading 84.36,84.74 or 84.79). (d) Cylinder machines for flour milling (heading 84.37). (e) Laundry wringing machines (heading 84.51). (f) Rolling mills (heading 84.55). (g) Sheet-metal flattening machines (heading 84.62) (heading 84.63). and sheet-metal embossing machines (h) Machines for making plate or other flat glass by rolling, and calenders for working glass (heading 84.75).
1.- This Chapter does not cover : (a) Millstones, grindstones or other articles of Chapter 68; (b) Machinery or appliances (for example, pumps) of ceramic material and ceramic parts of machinery or appliances of any material (Chapter 69); (c) Laboratory glassware (heading 70.17); machinery, appliances or other articles for technical uses or parts thereof, of glass (heading 70.19 or 70.20); (d) Articles of heading 73.21 or 73.22 or similar articles of other base metals (Chapters 74 to 76 or 78 to 81); (e) Vacuum cleaners of heading 85.08; (f) Electro-mechanical domestic appliances of heading 85.09; digital cameras of heading 85.25; (g) Radiators for the articles of Section XVII; or (h) Hand-operated mechanical floor sweepers, not motorised (heading 96.03). 2.- Subject to the operation of Note 3 to Section XVI and subject to Note 11 to this Chapter, a machine or appliance which answers to a description in one or more of the headings 84.01 to 84.24, or heading 84.86 and at the same time to a description in one or more of the headings 84.25 to 84.80 is to be classified under the appropriate heading of the former group or under heading 84.86, as the case may be, and not the latter group. (A) Heading 84.19 does not, however, cover : (i) Germination plant, incubators or brooders (heading 84.36); (ii) Grain dampening machines (heading 84.37); (iii) Diffusing apparatus for sugar juice extraction (heading 84.38);