WCO Explanatory Notes reproduced for reference. © World Customs Organization. Verify against official WCO publication.
84.72 - Other office machines (for example, hectograph or stencil duplicating machines, addressing machines, automatic banknote dispensers, coin-sorting machines, coin-countin or mapping machines, pencil-sharpening machines, perforating or stapling mac ines). f 8472.10 - Duplicating machines 8472.30 - Machines for sorting or folding mail or for inserting mail in envelopes or 8472.90 - Other bands, machrnes for opening, closing or sealing mail and machines for affixing or cancelling postage stamps This headin covers all office machines not covered by the preceding three headings or more specifically y any other heading of the Nomenclature. % The term " office machines " is to be taken in a wide general sense to include all machines used in offices, shops, factories, workshops, schools, railway stations, hotels, etc., for doing " office work " (i.e., work concerning the writing, recording, sorting, filing, etc., of correspondence, documents, forms, records, accounts, etc.). Office machines are classified here on1 if the have a base for fming or for placing on a table, desk, etc. The heading does not cover e han tools, not having such a base, of Chapter 82. X B The machines of this heading may be hand-operated, mechanical1 operated or electrically operated (including electro-magnetic relay or electronic operated rnac ines). K. The heading includes, inter alia : (1) Duplicatin machines of the hectograph type (e.g., stencil dup%catingmachines which operate with waxe stylus or on a typewriter. The headmg includes hectographic apparatus. or spirit duplicators), and stencils prenously cut by a designed for use with But it excludes small rinting machines (e.g., lette~ress,lithographic-or offset rinting machines) even if intended for o k c e use, and dupl~catarsusmg embossed pl?st~cor meta sheets (includmg such machines which can also operate with stencils), and photocapylng or thennocopying apparatus (heading 84.43), and microfilm apparatus (Chapter 90). !' (2) Addressing machines. These ra idly print addresses on invoices, letters, envelopes, etc.; they usually operate by means o a series of small card or metal stencils or embossed metal plates. The heading also covers s ecial machines used for cutting the stencils or embossing the metal plates, and machines or selecting certain out of a number of address plates or stencils. ? P (3) Ticket-issuin machines (other than those incorporatin a calculating device (heading 84.7 ) and coin-operated machines (heading 84.768. This headin includes small portable machines for unched tickets, or which issue and print the ticket om a roll of paper (e.g., as used by us or tram conductors); it also covers machines for date stamping tickets. % \ # (4) Coin-sorting or coin-counting machines (including banknote counting and paying-out machines). This heading covers such machines whether or not they are fitted with a device for wrapping the coins or banknotes, or in some cases for printing the amount on the wrapping. Coin-counting machines operating by weighing fall in heading 84.23 or heading 90.16. (5) Automatic banknote dispensers, operating in conjunction with an automatic data processing machine, whether on-line or off-line. (6) Automatic teUer machines, with which customers deposit, draw and transfer money and see the balances of their accounts withoui, direct contact with bank personnel. (7) Pencil-sharpening machines including hand-operated machines. The heading excludes non-mechanical pencil sharpeners; these fall in heading 82.14 or, if they have the character of toys, in Chapter 95. (8) Punching machines used for uncholes in pa er cards or documents (e.g., for loose leaf filing purposes or for simp e indexmng or sortingp. P The headin excIudes machines for perforating lines of small holes (as in sheets of postage stamps) (heading 8f.41). (9) Machines for perforating paper bands so that they can be used in automatic typewriting machines. (10) Perforated band operated machines which do not themselves contain any typewriting mechanism, but constitute separate units used in con'unction with ordinary typewriters for automatic typing. Certain of these machines can seI ect ' parts from the perforated band as required for a particular letter or document. (11) Stapling machines (used to fix documents together with a staple) and de-stapling machines. But the heading excludes : (a) Stapling pistols (heading 82.05). (b) Stapling machines of a kind used in bookbinding (heading 84.40). (c) Stapling machines of a kind used in cardboard box manufacture (heading 84.41). (12) Letter folding machines, sometimes combined with a device for inserting the letter in an envelope or wrapping it with a paper band. (13) Letter opening machines and letter closing or sealing machines. (14) Stamp cancelling machines. (15) Letter sorting machines used in post offices, including those consisting essentially of oups of coding desks, re-sorting channel systems, intermediate sorters and final sorters, %e whole being control ed by an automatic data processing machine and constituting a functional unit within the meaning of Note 4 to Section XVI (see also the General Explanatory Note to Section XVI). P (16) Machines for delivering wrapping paper or gummed paper. (17) Machines for moistening gummed paper or stamps (including the simple roller type). (18) Paper shredders of a kind used in offices for destroying confidential documents. r (19) Cheque-writing machines; these are usually small machines specially desi ed for the purpose. In addition to ing letter by letter, they can often type a whole wor or group of words simultaneously e.g., when inserting, in words, a sum of money). They usually em loy special indelible and penetrating inks, and sometimes also perforations or em ossing. E r" (20) Cheque-signing machines; these automatically write in the signature on cheques in an indelible fashion, and usually also reproduce an elaborate background difficult to copy. (21) Automatic change dis ensers used in conjunction with cash registers for automatic dispensing of change to t e customer. \ (22) Stand-alone machines of a kind used in offices for sorting and collating documents and printed matter. The machines referred to in Items (19) and (20) above can be also used for filling in and signing other documents. PARTS AND ACCESSORIES I Sub'ect to the general provisions regarding the classification of parts see the General Exp anatory Note to Section XVI), parts and accessories of the machines o this heading are classified in heading 84.73. This heading also excludes : (a) Sorters which are parts or accessories of the machines of heading 84.43. (b) Dictating machines and other sound recording or sound reproducing apparatus (heading 85.19). (c) X-ray apparatus for the examination of banknotes or other documents (heading 90.22). (d) Time recorders (heading 91.06). (e) Hand-operated date, sealing or sitnilar stamps (heading 96.11).
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);