WCO Explanatory Notes reproduced for reference. © World Customs Organization. Verify against official WCO publication.
84.76 Automatic goods-vending machines (for example, postage stamp, cigarette, food or beverage machines), including money-changing machines (+). - Automatic beverage-vending machines : 8476.21 - - Incorporating heating or refrigerating devices 8476.29 - - Other - Other machines : 8476.81 - - Incorporating heating or refrigerating devices 8476.89 - - Other This heading covers the various kinds of machines which sup ly some kind of merchandise when one or more coins, tokens or a magnetic card are put in a s ot (other than those machines covered more specifically by other headings of the Nomenclature or excluded fiom the Chapter by a Chapter or Section Note). The term "vending" in the context of this heading refers to a exchange between the purchaser and the machine in order to acquire a roduct. '"Onet3" This hea 'ng does not cover machines which dispense a product but do not have a evice to accept payment. p Automatic hot or cold beverage-dispensing machines without a device to accept payment are excluded (heading 84.19). The heading covers not only machines in which the distribution is automatic, but also those consistin of a number of compartments from which the merchandise can be withdrawn after the coin as been inserted, the machine incorporating a device for releasing the lock of the appropriate compartment (e.g., by pressing on a corresponding button). % Simple cupboards or containers with a coin-operated lock, such as are used in stations for the deposit of baggage or in theatres for su plying opera glasses are excluded from this heading, but fall, for example, in Section XV or Chapter 94. The heading includes machines equipped with heating or refii eratin devices, or with devices for preparing the product sold e.g., fruit juice pressers, co ee an milk mixers, ice cream mixers), provided the principal ction and purposes of the machines is the automatic sale of the product. B L fr The heading includes coin-operated machines for sellin postage stamps, railway tickets, chocolate, sweets, ice cream, cigarettes, cigars, beverages guch as beer, wme, liqueurs, coffee or h i t juices), toilet products (including scent sprayln machines), stockings, photographic films, newspapers, etc.; also machines on which name p ates can be stamped out on a strip of metal. B The heading also covers money-changing machines. PARTS Sub'ect to the general provisions regarding the classification of parts (see the General ~xpianatoryNote to Section XVJ), the heading also covers automatic vending mechanisms of the kind to be built into shop fronts, and parts of the machines of this heading. The following coin-operated machines or appliances are not covered by the heading : (a) Coin-operated locks (e.g., for cupboards or public lavatories) (heading 83.01). (b) Pumps for dis ensing fuel or lubricants, of the type used in filling-stations or in garages (heading 84.13f (c) Weighing machines (heading 84.23). (d) Typewriters (heading 84.69). (e) Coin-operated shoe brushing machines (heading 84.79). (f) Electric shavers (heading 85.10). (g) Telephone apparatus (heading 85.17). (h) Television receivers (heading 85.28). (ij) Telescopes, cameras, cinematograph projectors (Chapter 90). (k) Gas or electricity supply meters (heading 90.28). (1) Games of skill or chance (heading 95.04) and other machines of Chapter 95.
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);