WCO Explanatory Notes reproduced for reference. © World Customs Organization. Verify against official WCO publication.
84.53 - Machinery for preparing, tanning or working hides, skins or leather or for making or repairing footwear or other arlicles of hides, skins or leather, other than sewing machmes. 8453.10 - Machinery for preparing, tanning or working hides, skins or leather 8453.20 - Machinery for making or repairing footwear 8453.80 - Other machinery This headin covers machine for preparin hides or skins (including furskins) ready for tanning, mac inery for effecting t e tanning (inc udmg parchmentmg) rocesses, and mach~nery for the subsequent finishing operations. It also covers machinery use for making or re airing articles of hide, skins or leather (e.g., for making leather footwear, gloves or travel goo s). But the heading excludes sewing machines (heading 84.52). E: i' a (I) MACHINERY FOR PREPARING, TANNING OR WORKING HIDES, SKINS OR LEATHER Many machines of this group are, in practice, used at several stages in the processing of hides or skins (e.g., in the waslung, pre-tanning, dyeing or other finishmg processes). Such machines include special vats, drums, washers, etc., inco orating mechamcal features such as stirrers, rotating mechanisms or devices for manipulating e skins. '5, This group also includes, inter alia : (1) De-hairing machines, which remove from the raw skins the hairs previously loosened by chemical action. (2) Fleshing machines, for removing flesh, fat, etc., from the raw skin. I (3) Hammer mills (faller stocks and cylinder beater mills. The hammers or the grooved rotating cylinder of these mac ines work the skins or leather during the washing, tanning, oiling or Impregnation processes. (4) Machines for stretching skins or leather to o en the pores, eliminate creases or other surface flaws; scraping machines, used to smoo out the flesh side and to remove foreign matter; softenin machines, in which the leather is treated by the action of cylinders covered with cor or rubber. & f (5) Hammering machines which beat the surface of the leather with small hammers to remove dirt and excess moisture, and to restore the grain. (6) Hammer machines used for compacting, hardening or smoothing leather (e.g., for shoe soles or machinery belting). (7) Shavin or splitting machines which, by means of knives, equalise the thickness over the whole s&n, or split skins into layers. (8) Emery machines, e.g., for roughening the surface of the skin to produce a velvety effect. (9) Brushing machines, e.g., to clean the skin and increase the velvety effect after roughening. (10) Machines for glazing leather by working it with agate polishing stones, or with small rollers of agate or glass. (1 1) Graining machines. This group further includes machines for processing furskins. In eneral these skins receive pre-tannin and tanning treatment on similar machines to those descn7 3ed above, but the heading also inclu es those for treating the fur itself (e.g., for trirnmin the hair to an even length, for removing long hairs, for curling, combing, brushmg or dyeing e fur). % The heading also excludes : (a) Drying machines of beading 84.19. (b) Calenders (e.g., for smoothing, glazing or graining leather) (heading 84.20). (c) Centrifugal dryers (heading 84.21). (d) Machines for spraying dyes, varnish, etc. (heading 84.24). (e) Hog de-hairing machines of the type used in butchery (heading 84.38). (0 General purpose presses (heading 84.79). (g) Machines for measuring hides or skins (heading 90.31). (11) MACHINERY FOR MAKING OR REPAIRING FOOTWEAR OR OTHER ARTICLES OF HIDES, SKINS OR LEATHER This group covers machine for makin or repairing articles made from hides, skins (including fursluns) or leather (e.g., Xotwear, g oves, jackets and other articles of apparel, saddlery, book-covers, handbags, travel goods). f The group includes, inter alia : (A) Skivin or paring machines for thinnin the edges or certain other parts of pieces of leather efore semng or gluing them togeti?er. % L @) Machines for cutting out leather in particular shapes e-g., shoe uppers, glove blanks, straps, etc.). The two most common types are the band- ife machine and the clicking press (which cuts out by the use of dies). (C) Perforating machines, for ornamenting toe caps, glove backs, etc. (D) Boot or shoe machinery, e.g., : (1) Channel cuttin machines, used to cut grooves or channels into which the stitches can be inserted f$.g,round the edge of the sole); and machines for opening or closing the channels before or after sewing. (2) " Pulling-over '' or lastin machines, for drawing the upper on to the last, and tacking or sticking it onto the in-so e. (3) Machines for pounding and hammerin the edges of the uppers and the bottoms of the in-soles after they have been put toge er on the last. C (4) Machines for glueing the outer sole onto the in-sole and upper, e.g., glueing machines, sole laying machines. (5) Machines for fastening the heel onto the sole, (6) Machines for trimming, smoothing or finishing the edges of the sole or heel. (7) Rou henin machines which by means of a wire brush or an abrasive belt remove the finis from t e upper in order to make it adhere better when being glued to the sole. f (8) Polishing and finishing machines, consisting of a series of grinding stones, polishing brushes and felts used to give a good surface to the uppers; the heading includes similar machines used by boot or shoe repairers. (9) Boot or shoe stretching machines. It should be noted that some of the machines of this heading such as p n i n f cutting out, perforating, pricking, and even certain boot or shoe making machines, can e use for materials other than leather (e.g., cardboard, imitation leather or plastics); they remain, however, in this heading provided they are clearly designed to be used mainly for hides, skins or leather. The heading does not, however, include : (a) Boot or shoe lasts (classified according to the constituent material, generally heading 44.17). (b) Wood-working machines for making clogs, wooden soles, heels, etc. (heading 84.65). (c) Automatic shoe brushing machines and eyeletting machines (heading 84.79). PARTS Sub'eet to the general provisions regardin the classification of arts (see the General Exp anatory Note to Sectlon XVI), pwts o f t e machines of this headkg, and dies and other interchangeable tools for these machines are also classified here. i?
Notes. 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); (iv) Machinery for the heat-treatment of textile yarns, fabrics or made up textile articles (heading 84.51); or (v) Machinery, plant or laboratory equipment designed for a mechanical operation, in which a change of temperature, even if necessary, is subsidiary. (B) Heading 84.22 does not cover : (i) Sewing machines for closing bags or similar containers (heading 84.52); or (ii) Office machinery of heading 84.72. (C) Heading 84.24 does not cover : (i) Ink-jet printing machines (heading 84.43); or (ii) Water-jet cutting machines (heading 84.56). 3.- A machine-tool for working any material which answers to a description in heading 84.56 and at the same time to a description in heading 84.57, 84.58, 84.59, 84.60, 84.61, 84.64 or 84.65 is to be classified in heading 84.56. 4.- Heading 84.57 applies only to machine-tools for working metal, other than lathes (including turning centres), which can carry out different types of machining operations either : (a) by automatic tool change from a magazine or the like in conformity with a machining programme (machining centres), (b) by the automatic use, simultaneously or sequentially, of different unit heads working on a fixed position workpiece (unit construction machines, single station), or (c) by the automatic transfer of the workpiece to different unit heads (multi-station transfer machines). 5.- For the purposes of heading 84.62, a “slitting line” for flat products is a processing line composed of an uncoiler, a coil flattener, a slitter and a recoiler. A “cut-to-length line” for flat products is a processing line composed of an uncoiler, a coil flattener, and a shear. 6.- (A) For the purposes of heading 84.71, the expression “automatic data processing machines” means machines capable of : (i) Storing the processing program or programs and at least the data immediately necessary for the execution of the program; (ii) Being freely programmed in accordance with the requirements of the user; (iii) Performing arithmetical computations specified by the user; and (iv) Executing, without human intervention, a processing program which requires them to modify their execution, by logical decision during the processing run. (B) Automatic data processing machines may be in the form of systems consisting of a variable number of separate units. (C) Subject to paragraphs (D) and (E) below, a unit is to be regarded as being part of an automatic data processing system if it meets all of the following conditions : (i) It is of a kind solely or principally used in an automatic data processing system; (ii) It is connectable to the central processing unit either directly or through one or more other units; and (iii) It is able to accept or deliver data in a form (codes or signals) which can be used by the system. Separately presented units of an automatic data processing machine are to be classified in heading 84.71. However, keyboards, X-Y co-ordinate input devices and disk storage units which satisfy the conditions of paragraphs (C) (ii) and (C) (iii) above, are in all cases to be classified as units of heading 84.71. (D) Heading 84.71 does not cover the following when presented separately, even if they meet all of the conditions set forth in Note 6 (C) above : (i) Printers, copying machines, facsimile machines, whether or not combined; (ii) Apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network); (iii) Loudspeakers and microphones; (iv) Television cameras, digital cameras and video camera recorders; (v) Monitors and projectors, not incorporating television reception apparatus. (E) Machines incorporating or working in conjunction with an automatic data processing machine and performing a specific function other than data processing are to be classified in the headings appropriate to their respective functions or, failing that, in residual headings. 7.- Heading 84.82 applies, inter alia, to polished steel balls, the maximum and minimum diameters of which do not differ from the nominal diameter by more than 1 % or by more than 0.05 mm, whichever is less. Other steel balls are to be classified in heading 73.26. 8.- A machine which is used for more than one purpose is, for the purposes of classification, to be treated as if its principal purpose were its sole purpose. Subject to Note 2 to this Chapter and Note 3 to Section XVI, a machine the principal purpose of which is not described in any heading or for which no one purpose is the principal purpose is, unless the context otherwise requires, to be classified in heading 84.79. Heading 84.79 also covers machines for making rope or cable (for example, stranding, twisting or cabling machines) from metal wire, textile yarn or any other material or from a combination of such materials. 9.- For the purposes of heading 84.70, the term “pocket-size” applies only to machines the dimensions of which do not exceed 170 mm x 100 mm x 45 mm. 10.- For the purposes of heading 84.85, the expression “additive manufacturing” (also referred to as 3D printing) means the formation of physical objects, based on a digital model, by the successive addition and layering, and consolidation and solidification, of material (for example, metal, plastics or ceramics). Subject to Note 1 to Section XVI and Note 1 to Chapter 84, machines answering to the description in heading 84.85 are to be classified in that heading and in no other heading of the Nomenclature. 11.- (A) Notes 12 (a) and 12 (b) to Chapter 85 also apply with respect to the expressions “semiconductor devices” and “electronic integrated circuits”, respectively, as used in this Note and in heading 84.86. However, for the purposes of this Note and of heading 84.86, the expression “semiconductor devices” also covers photosensitive semiconductor devices and light-emitting diodes (LED). (B) For the purposes of this Note and of heading 84.86, the expression “manufacture of flat panel displays” covers the fabrication of substrates into a flat panel. It does not cover the manufacture of glass or the assembly of printed circuit boards or other electronic components onto the flat panel. The expression “flat panel display” does not cover cathode-ray tube technology. (C) Heading 84.86 also includes machines and apparatus solely or principally of a kind used for : (i) the manufacture or repair of masks and reticles; (ii) assembling semiconductor devices or electronic integrated circuits; (iii) lifting, handling, loading or unloading of boules, wafers, semiconductor devices, electronic integrated circuits and flat panel displays. (D) Subject to Note 1 to Section XVI and Note 1 to Chapter 84, machines and apparatus answering to the description in heading 84.86 are to be classified in that heading and in no other heading of the Nomenclature. Subheading Notes. 1.- For the purposes of subheading 8465.20, the term “machining centres” applies only to machine-tools for working wood, cork, bone, hard rubber, hard plastics or similar hard materials, which can carry out different types of machining operations by automatic tool change from a magazine or the like in conformity with a machining programme. 2.- For the purposes of subheading 8471.49, the term “systems” means automatic data processing machines whose units satisfy the conditions laid down in Note 6 (C) to Chapter 84 and which comprise at least a central processing unit, one input unit (for example, a keyboard or a scanner), and one output unit (for example, a visual display unit or a printer). 3.- For the purposes of subheading 8481.20, the expression “valves for oleohydraulic or pneumatic transmissions” means valves which are used specifically in the transmission of “fluid power” in a hydraulic or pneumatic system, where the energy source is supplied in the form of pressurised fluids (liquid or gas). These valves may be of any type (for example, pressure-reducing type, check type). Subheading 8481.20 takes precedence over all other subheadings of heading 84.81. 4.- Subheading 8482.40 applies only to bearings with cylindrical rollers of a uniform diameter not exceeding 5 mm and having a length which is at least three times the diameter. The ends of the rollers may be rounded.