WCO Explanatory Notes reproduced for reference. © World Customs Organization. Verify against official WCO publication.
84.78 - Machinery for preparing or making up tobacco, not specified or included elsewhere in this Chapter. 8478.10 - Machinery 8478.90 - Parts This heading covers machinery, not specified or included elsewhere in this Chapter, for preparing or making up tobacco. Stripping is carried out in threshing separators. A current of air passes throu a system of rotatmg beating hammers and metallic grills (baskets) of various sizes thus gmenting the tobacco leaves, the lighter leaf parts being separated fiom the heavier veins and ribs. The heading includes : (1) Tobacco leaf stripping or cutting machines. (2) Cigar or cigarette-making machines, whether or not equipped with an auxiliary packaging device. PARTS Sub'ect to the general provisions regardin the classification of arts (see the General Exp anatory Note to Section XVI), the hea mng also covers parts o the machinery of this heading. d P
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);