8402 Steam or other vapour generating boilers (other than central heating hot water boilers capable also of producing low pressure steam); superheated water boilers

8402 19 90 Other This subheading includes hybrid firetube water-tube boilers and also special tank-boiler variants, such as electrically heated steam boilers equipped with electric-heating cartridges instead of firing plant.

8405 Producer gas or water gas generators, with or without their purifiers; acetylene gas generators and similar water process gas generators, with or without their purifiers

8405 10 00 Producer gas or water gas generators, with or without their purifiers; acetylene gas generators and similar water process gas generators, with or without their purifiers This subheading does not include: (a) town gas generators (coking ovens), as used in gasworks (heading 8417); (b) electrolytic gas generators (for example, for the generation of nitrogen dioxide, hydrogen sulphide or prussic acid, depending upon the electrolyte used) are to be classified in heading 8543.

8407 Spark-ignition reciprocating or rotary internal combustion piston engines

8407 21 10 to 8407 29 00 Marine propulsion engines These subheadings do not cover engines used on board water craft for purposes other than propulsion.

8408 Compression-ignition internal combustion piston engines (diesel or semi-diesel engines)

8408 10 11 to 8408 10 99 Marine propulsion engines See the explanatory note to subheadings 8407 21 10 to 8407 29 00.

8409 Parts suitable for use solely or principally with the engines of heading 8407 or 8408 In addition to the exclusions referred to in the HS Explanatory Note to heading 8409, the following are also excluded from this heading: (a) piping and tubing, of unhardened vulcanised rubber (heading 4009); (b) flexible tubing and piping, of base metal (heading 8307); (c) gaskets and similar joints (generally, classified according to their constituent material or in heading 8484).

8409 99 00 Other This subheading does not include exhaust-gas turbochargers used to compress the atmospheric air needed for combustion in order to boost the power of internal-combustion piston engines. As turbine-driven air compressors driven by an exhaust-gas turbine, they fall in heading 8414.

8411 Turbojets, turbopropellers and other gas turbines

8411 11 00 to 8411 12 80 Turbojets These subheadings do not cover so-called after-burning auxiliary appliances, presented separately (subheading 8411 91 00).

8411 99 00 Other This subheading includes rotor (fan) blades for gas turbines, whether or not the gas turbine functions as a prime mover in combination with an electric generator.

8412 Other engines and motors

8412 21 20 to 8412 29 89 Hydraulic power engines and motors These subheadings include motors for hydraulic transmission.

8412 21 20 and 8412 21 80 Linear acting (cylinders) These subheadings cover hydraulic positioning and locking actuators used to adjust the position of seats for the crew of aircraft.

8413 Pumps for liquids, whether or not fitted with a measuring device; liquid elevators

8413 50 20 Hydraulic units See the HS Explanatory Note to heading 8412, (B), (6).

8413 60 20 Hydraulic units See the HS Explanatory Note to heading 8412, (B), (6).

8413 70 51 to 8413 70 75 Radial flow pumps In radial flow pumps, the liquid is propelled at right angles to the axis of the impeller.

8413 70 81 and 8413 70 89 Other centrifugal pumps These subheadings include, in particular, axial-flow centrifugal pumps in which the liquid is propelled along the axis of the impeller. They also include hybrid types of radial-flow and axial-flow pumps (for example, radial intake and axial outflow or axial intake and radial outflow).

8413 81 00 and 8413 82 00 Other pumps; liquid elevators These subheadings do not cover: (a) so-called medical suction pumps for drawing off secretions, which, in addition to the pump, also consist of a suction device and are used in operating theatres or emergency accident ambulances (mobile operating theatres) (heading 9018); (b) medical pumps which are to be worn, carried or implanted in the body, fitted with a supply reservoir and acting as medicine dispensers incorporating an energy source to drive the pump, in a common housing (heading 9021).

8414 Air or vacuum pumps, air or other gas compressors and fans; ventilating or recycling hoods incorporating a fan, whether or not fitted with filters For the purposes of this heading, pumps and compressors also include motor pumps, turbopumps, motor compressors and turbo-compressors.

8414 10 89 Other This subheading includes liquid-ring vacuum pumps and membrane vacuum pumps.

8414 20 20 and 8414 20 80 Hand- or foot-operated air pumps Only those pumps which are hand- or foot-operated, i.e. operated solely by human effort, as described in the HS Explanatory Note to heading 8414, (A), fall in these subheadings. They must be designed, in particular, for the inflation of pneumatic tyres (for example, for cycles, motor vehicles, etc.) and similar goods, for example, air mattresses, air cushions and inflatable boats.

8414 51 00 to 8414 59 80 Fans Only those goods displaying the characteristics described in the HS Explanatory Note to heading 8414, (B), and complying with the following conditions are considered to be fans for the purposes of these subheadings: 1. the air or gas pressure must not exceed 2 bar; 2. they must incorporate only one rotating surface (one stage). Air compressors not satisfying the above conditions are classified in subheadings 8414 80 11 to 8414 80 80.

8414 59 40 Centrifugal fans Centrifugal fans are those in which air or other gas to be moved is taken in axially and discharged radially.

8414 80 11 and 8414 80 19 Turbo-compressors In a turbo-compressor, the vane wheel shaft is driven by an external motor and the air or the other gas to be pumped is set in motion by the vane wheel. Turbo-compressors may be single-stage or multi-stage, axial or radial. Simple two-stage compressors are used, for example, in vacuum cleaners.

8414 80 11 Single-stage This subheading also includes exhaust-gas turbochargers for internal-combustion piston engines, where they are used to compress the atmospheric air needed for combustion in order to increase power output. They are single-stage air turbo- compressors (blowers) used to generate an overpressure of more than 2 bar and are driven by an exhaust-gas turbine installed adjacent to the compressor casing. The exhaust-gas turbine is supplied with exhaust gases from the internal-combustion piston engine on which it is mounted.

8414 90 00 Parts This subheading also includes parts of exhaust-gas turbochargers for internal combustion engines. However, parts of the exhaust-gas turbine used with exhaust-gas turbochargers are classified in heading 8411 as parts of a gas turbine without combustion chamber.

8418 Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air-conditioning machines of heading 8415

8418 69 00 Other This subheading includes ‘chill dryers’, which are devices used to dry the air in swimming-pool buildings and other damp premises. Basically they consist of a refrigerating unit and a motor-driven fan. The fan ingests the moist air, which is then ducted to the refrigerator-unit evaporator, where it is condensed on the cold walls. The resultant condensate water is caught in a trough. The dried air is led for reheating across the heated refrigerator-unit condenser and fed back into the room. In the case of the chill dryers used to dry compressed air in the compressed-air systems also covered by this subheading, the dried compressed air is normally reheated by means of an additionally installed air-air heat exchanger. This heat exchanger conducts the heat from the damp compressed air entering on the input side of the chill dryer via walls to the dried, compressed air. These appliances are not provided with devices for adjusting the temperature of the air. However, this subheading does not cover devices producing dry ices (slab ice) by means of the rapid reduction of the pressure of high-pressure carbon dioxide with resultant supercooling (heading 8479).

8419 Machinery, plant or laboratory equipment, whether or not electrically heated (excluding furnaces, ovens, and other equipment of heading 8514), for the treatment of materials by a process involving a change of temperature such as heating, cooking, roasting, distilling, rectifying, sterilising, pasteurising, steaming, drying, evaporating, vaporising, condensing or cooling, other than machinery or plant of a kind used for domestic purposes; instantaneous or storage water heaters, non-electric

8419 20 00 Medical, surgical or laboratory sterilisers The apparatus covered by this subheading, intended as equipment for clinics, operating theatres, medical centres, etc. consists of receptacles in which medical and surgical instruments as well as cotton wool, absorbent lint and other dressings are subjected to a temperature of 100 °C or more in order to destroy the micro-organisms they may be carrying. They are usually in the form of a paralleliped or a cylinder standing on a pedestal and containing removable grids. Generally, the container is of steel or aluminium and lined with insulating material. The door may be glazed to allow the instruments placed in the interior to be seen. Some appliances are in the form of cabinets or other furniture. In this case, a steriliser proper may incorporate a rack for storing instruments or other articles to be sterilised; this will not affect its classification in this subheading. These appliances are heated by spirit, petroleum, gas or electricity and sterilisation is effected by boiling water (vats), steam under pressure (autoclaves) or hot dry air (ovens), depending on the design of the appliance.

8419 50 00 Heat-exchange units Heat-exchange units are used: 1. to bring about a change of temperature in fluids or gases without changing their state, this change of temperature being in some cases sufficient to cause sterilisation or pasteurisation; 2. to vaporise or condense fluids. This subheading includes: 1. condensers for nitrogen and other gases; 2. devices called ‘freezers’ for the cooling and condensing of solvents used mainly in dyeing and dry-cleaning; 3. cooling apparatus for liquids, vapour or gas, used in various industries (for example, dairies, breweries); 4. continuous pasteurisation apparatus, used notably in dairies (plate pasteurisers). This subheading does not cover: (a) instantaneous or storage water heaters of subheading 8419 11 00 or 8419 19 00; (b) apparatus in which: — the thermal exchange is used to transform a liquid or gaseous substance into a solid state (for example, spray drying), — the thermal exchange between the two fluids does not take place through a wall (for example, a free air-flow tower). Such apparatus is generally classified in subheading 8419 89 10 or 8419 89 98.

8419 89 10 Cooling towers and similar plant for direct cooling (without a separating wall) by means of recirculated water This subheading covers cooling towers in which the water to be cooled releases its heat directly into the air by means of evaporation. The heated water is pumped up, then trickles down freely inside the cooling tower and in so doing is cooled by the rising air (chimney effect).

8419 89 98 Other This subheading covers apparatus for smoking raw sausages, even when the sausage undergoes a thermal treatment during smoking, which results in the partial or total cooking of the sausage. They consist of a large chamber heated by steam coils; hot or cold smoke is blown into the chamber from outside by a fan. They are equipped with a humidifying installation and coils containing cold water for cooling. The raw sausages are conveyed into the chamber suspended on moving frames. Items of equipment known as ‘tableware dispensers’ for the holding and dispensing of tableware to diners in canteens or self-service restaurants are excluded from this subheading, even where they are equipped with an electrical heating device or water bath heating for warming the tableware (heading 9403).

8421 Centrifuges, including centrifugal dryers; filtering or purifying machinery and apparatus, for liquids or gases

8421 39 60 By a catalytic process This subheading includes catalytic exhaust gas purifiers for fitting in the exhaust systems of motor vehicles or in flue gas lines of industrial plant, to remove the nitrogen oxide and, possibly, other pollutants (for example, carbon monoxide and hydrocarbons) from the exhaust or flue gases by means of a chemical reaction in order to reduce air pollution. Catalytic converters fitted in motor vehicles consist of a housing containing a ceramic honeycomb (monolithic support) composed of channels coated with activated catalytic material. In industrial plant, flue gas purifiers consist of a support frame containing a large number of catalytic components. Monolithic supports and catalytic components presented separately, however, are classified as catalysts in heading 3815.

8421 39 80 Other In addition to apparatus operating by an electrostatic and thermic process, this subheading includes gas-purifying apparatus which separates the gas mixture into its individual components by a retaining process.

8422 Dishwashing machines; machinery for cleaning or drying bottles or other containers; machinery for filling, closing, sealing or labelling bottles, cans, boxes, bags or other containers; machinery for capsuling bottles, jars, tubes and similar containers; other packing or wrapping machinery (including heat-shrink wrapping machinery); machinery for aerating beverages

8422 90 10 Of dishwashing machines Programmed time switches for dishwashing machines presented separately are classified according to their characteristics (for example, heading 9107 00 00).

8423 Weighing machinery (excluding balances of a sensitivity of 5 cg or better), including weight-operated counting or checking machines; weighing-machine weights of all kinds

8423 20 00 Scales for continuous weighing of goods on conveyors This subheading includes electromechanical scales for conveyors. The design and method of operation of such scales correspond to those of electromechanical scales described in the explanatory note to subheadings 8423 81 10 to 8423 89 00.

8423 30 00 Constant weight scales and scales for discharging a predetermined weight of material into a bag or container, including hopper scales This subheading includes electromechanical scales of the type described above. The design and method of operation of these scales correspond to those of the electromechanical scales described in the explanatory note to subheadings 8423 81 10 to 8423 89 00.

8423 81 10 to 8423 89 00 Other weighing machinery These subheadings include electromechanical scales in which the weight of objects is converted into an electrical signal (current) by means of a transducer fitted into the scales, the current then being measured by a measuring device incorporated in the scales. As a rule the measuring transducers in such scales consist of load cells or bars with strain gauges (electrical resistances) connected to form an electrical bridge. The force exerted by the mass to be weighed deforms the load cells, causing a change in the length of the strain gauge (contraction or elongation) and thus a change of resistance which is proportional to the mass to be weighed and which is passed in the form of a change of current to the measuring device on the scale by the resistance measuring bridge. In addition to the measuring instrument, known as a weighing-out unit, scale display or weighing indicator, which is normally contained in a single casing, electromechanical scales can also have other units which are wired up together (for example, keyboard, memory unit, printer, VDU, controller and card reader for controlling access to the scales). In weighing systems of this kind several scales may be connected to a common measuring instrument (also known as ‘remote weighing terminals’). The above scales may also be equipped with an interface through which the scales can be connected to an automatic data-processing unit. Electromechanical scales are considered to be ‘electronic scales’ if microprocessors are built into the scales' measuring instrument, for example, in order to calculate the cost of the amount weighed using the unit price (for example, price per kilogram) entered into the scale.

8424 Mechanical appliances (whether or not hand-operated) for projecting, dispersing or spraying liquids or powders; fire extinguishers, whether or not charged; spray guns and similar appliances; steam or sandblasting machines and similar jet projecting machines

8424 30 10 Compressed air operated This subheading includes sand-blasting machines incorporating an air compressor used for cleaning sparking plugs or trimming monolithic electrical condensers. Trimming denotes the removal of the conductive condenser material by applying a jet of sand to attain the desired capacitance in the condenser.

8424 89 00 Other This subheading includes ‘washing machines’ for cleaning motor vehicles, metal parts or other articles by the spraying of water, petrol or other fluids; they are fitted with a pump, hoses with nozzles as well as, where appropriate, a feed device, heating apparatus, etc. to form a complete unit. However, this subheading does not include high-pressure water cleaning appliances (subheadings 8424 30 01 and 8424 30 08).

8426 Ships' derricks; cranes, including cable cranes; mobile lifting frames, straddle carriers and works trucks fitted with a crane

8426 41 00 and 8426 49 00 Other machinery, self-propelled See the HS Explanatory Note to heading 8426, ‘self-propelled and other “mobile” machines’, (b), (2). In order to distinguish between the self-propelled machinery of these subheadings, on the one hand, and powered vehicles for special purposes of heading 8705, on the other hand, the self-propelled machines falling in these subheadings generally have the following characteristics: 1. they are propelled by an engine forming part of the lifting device; 2. they have a maximum speed of 20 km per hour; 3. they have a single cabin forming part of the lifting device; 4. they do not usually move when laden or, if they do, only when the movement is limited and incidental to their lifting function.

8428 Other lifting, handling, loading or unloading machinery (for example, lifts, escalators, conveyors, teleferics) This heading does not include caterpillar lifts with caterpillar track systems used to move wheelchairs with their occupants up or downstairs, these fall in heading 8714 as accessories for wheelchairs.

8428 90 90 Other This subheading includes: 1. roller tables or roller conveyors, power-driven or not, intended for feeding the stock into the rolling stand and removing it therefrom or for transporting the stock from one stand to another; 2. pinch rolls with an analogous function to the above machines, consisting of two series of rollers between which the stock passes; 3. roller cooling beds which are situated at the end of the rolling-mill lines on which the stock (for example, bars and wire) is conveyed slowly while being allowed to cool in the ambient air; 4. lifting or tilting tables for rolling-mills with several superimposed sets of rolls (three high and double two high stands). Such apparatus comprises a table tilting on an axis situated at the furthest extremity of the rolling-mill. The tables are fitted with power-driven rollers. After passing through one set of rollers, the stock arrives on the table which then tilts and aligns with the next set of rolls between which the stock is pushed by means of power-driven rollers; 5. transfers used in parallel-stand rolling-mills for transferring, for example, bars from the roller table of the first stand to that of the second stand; 6. tilting and turn-over devices; 7. machinery designed for the remote handling of highly radioactive substances. This subheading does not include automatic ingot manipulators and machinery (for example, cranes and overhead travelling cranes), which, although used for feeding rolling-mills, does not participate directly in the work of the latter (subheading 8426 12 00, 8426 41 00, 8426 49 00 or 8426 99 00).

8429 Self-propelled bulldozers, angledozers, graders, levellers, scrapers, mechanical shovels, excavators, shovel loaders, tamping machines and roadrollers

8429 30 00 Scrapers See the HS Explanatory Note to heading 8429, second paragraph, (C). This subheading does not cover combination scrapers, which consist of a tractor (even with only a single axle) and a scraper proper. Each element must, by application of note 2 to Chapter 87, be classified in its own appropriate heading (heading 8701 for the tractor and subheading 8430 69 00 for the scraper).

8432 Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sports-ground rollers

8432 30 11 Central driven precision spacing seeders This subheading covers machines which place the seed or individual grains in the soil in rows with controlled uniform spacing. These machines can also place seeds simultaneously in several rows.

8433 Harvesting or threshing machinery, including straw or fodder balers; grass or hay mowers; machines for cleaning, sorting or grading eggs, fruit or other agricultural produce, other than machinery of heading 8437

8433 11 10 to 8433 19 90 Mowers for lawns, parks or sports grounds See the HS Explanatory Note to heading 8433, part (A), penultimate paragraph, with reference to riding lawnmowers.

8438 Machinery, not specified or included elsewhere in this chapter, for the industrial preparation or manufacture of food or drink, other than machinery for the extraction or preparation of animal or fixed vegetable fats or oils

8438 80 10 For the preparation of tea or coffee This subheading includes machines for blending various teas and coffee grinding machines. This subheading does not include machines for the industrial preparation of ready-made tea or coffee (subheading 8419 81 20), coffee-roasting machines (subheading 8419 89 98), machines for manufacturing coffee powder (instant coffee) (subheading 8419 39 00).

8439 Machinery for making pulp of fibrous cellulosic material or for making or finishing paper or paperboard

8439 30 00 Machinery for finishing paper or paperboard In addition to the machinery referred to in the HS Explanatory Note to heading 8439, part III, this subheading also covers machines giving a parchment finish. This subheading does not cover: (a) machines which having analogous functions to those referred to above, operate not on the paper or paperboard sheets, but on products of these materials. For example, machines for waxing paper cups and containers, etc. by immersion (subheading 8479 89 97). Machines which make paper or paperboard products such as paper cups, boxes, containers, etc. fall in heading 8441; (b) machines which, while operating on paper or paperboard in sheets, make products which are no longer paper or paperboard for the purposes of the Combined Nomenclature. This is the case, for example, with machines for coating paper with abrasives or for applying photosensitive emulsions (subheading 8479 89 97).

8441 Other machinery for making up paper pulp, paper or paperboard, including cutting machines of all kinds

8441 10 20 Other slitting and cross-cutting machines This subheading covers machines which produce sheets of a specific format from continuous webs of paper either by cross-cutting only or by slitting and cross-cutting simultaneously.

8441 10 30 Guillotines This subheading covers machines which cut piles of paper with a single blade, while a beam placed above the cutting table holds the paper firmly in place along the cut. This subheading also covers machines with a single knife and a revolving cutting table for trimming book blocks, whereby the book blocks are turned 90° after the first and second cuts.

8441 10 70 Other This subheading includes machines with three knives set at 90° to each other which are used for trimming book blocks. Two knives simultaneously trim the top and bottom edges of the book blocks and then the third knife trims the fore-edge or vice versa. This subheading also includes hand- or pedal-operated machines.

8442 Machinery, apparatus and equipment (other than the machine tools of headings 8456 to 8465) for preparing or making plates, cylinders or other printing components; plates, cylinders and other printing components; plates, cylinders and lithographic stones, prepared for printing purposes (for example, planed, grained or polished)

8442 30 10 Phototypesetting and composing machines This subheading covers phototypesetting and composing machines, which compose by successively photographing characters mounted on revolving discs or the face of special matrices or the characters created on a cathode-ray tube by a matrix of very small overlapping dots. This subheading also includes composing machines using a laser beam projected onto photographic film. This subheading does not, however, cover: (a) general-purpose automatic data-processing machines which are used for photocomposition in addition to having bookkeeping and payroll accounting functions, for example, and for this purpose are connected by cable (on-line) to a phototypesetting and composing machine in order to control it and supply it with type-setting data (heading 8471 — see note 5(A) to this chapter); (b) stand-alone telegraphic transmitter and receiver apparatus (heading 8517).

8442 30 91 For typefounding and typesetting (for example, linotypes, monotypes, intertypes), with or without founding device Type-founding may be a hand operation, or may be done mechanically by means of more or less complex machines. The apparatus and machines covered include: 1. matrices, small plates, usually of copper or nickel, impressed by means of a punch. They are used for casting separate printing types; 2. tables for levelling, by hand planing, the face of printing type. These consist essentially of a perfectly smooth table slit down the centre and fitted with a clamping device which holds the type in place; 3. automatic typefounders. In these the printing type is made letter by letter, but is not set. They usually consist of an electrically heated crucible containing the molten metal, of a mould cooling device to accelerate the hardening, and of mechanisms for planing and levelling the type; 4. typecasting machines for rules, spacing material (furniture), etc. operating by extrusion; 5. composing sticks (or setting sticks) used to start the composition, and on which one or more lines of type are set by hand. They consist mainly of a small well planed wooden or metal plate, with flanges on two adjacent sides and often with a mobile clamping slide. The heading includes galleys, similar, but larger, which hold the type for a whole page; 6. chases, cast iron or steel frames to hold several pages for printing. One, two or four pages are held in place in the chase by means of metal quoins (special metal wedges) or by mechanical wedging devices (nut or screw type, etc.) which also fall in this heading. In addition to the above typefounding and typesetting machines and apparatus, there is a whole group of other machines which mechanically cast the type and also set it. This is done either as two distinct operations on two different but complementary machines (the first machine produces a perforated paper band which controls the second machine whose function is to cast the type either separately or in line blocks), or as one operation on the same machine. These machines, often very complex, include: 1. casting and setting machines for separate types (monotype) which, operating from a band previously perforated on a precomposing machine, select, by means of pneumatic relays, special matrices contained within the machine which produces the individual type characters and sets them in a galley (itself incorporated in the machine). These machines are used in conjunction with a precomposing machine having a keyboard perforator which produces the precomposition on a paper tape. These precomposing machines are also classified here; 2. keyboard machines for casting and setting separate types, all operations being carried out on the same machine (Rototype, etc.); 3. typefounders for lineset type. The matrices, after being set in lines by hand, are incorporated in the machine which casts the type and delivers it in the form of a line of type (slug); 4. machines for setting and founding lines of type. These are complex keyboard machines of various types (Intertype, Linograph, etc.) which both set and cast the type in the form of lines on the same machine. Some of these machines are fitted with a device to enable them to operate from paper bands previously perforated on a separate machine which is also covered by this heading.

8442 30 99 Other This subheading covers the machinery, apparatus and equipment for preparing or making plates, cylinders or other printing components described in the HS Explanatory Note to heading 8442, (A), (1) to (3).

8442 50 20 and 8442 50 80 Plates, cylinders and other printing components; plates, cylinders and lithographic stones, prepared for printing purposes (for example, planed, grained or polished) Natural lithographic stone consists of a kind of limestone with fine homogeneous grains. Artificial lithographic stone is usually made from cement and calcium carbonate which has been ground and compressed. Lithographic stones of these subheadings are: — covered with illustrations, either hand drawn or photographically transferred, or — planed or grained so as to be rendered suitable, without further treatment, for drawings or writing. Limestone (known as ‘lithographic stone’) in the crude state is excluded from these subheadings and falls in subheading 2530 90 00.

8443 Printing machinery used for printing by means of plates, cylinders and other printing components of heading 8442; other printers, copying machines and facsimile machines, whether or not combined; parts and accessories thereof

8443 31 10 Machines performing the functions of copying and facsimile transmission, whether or not with a printing function, with a copying speed not exceeding 12 monochrome pages per minute To determine the copy speed, the maximum speed for pages with text only at the lowest resolution (dpi) is to be taken into account.

8443 31 91 Machines performing a copying function by scanning the original and printing the copies by means of an electrostatic print engine See the HS Explanatory Note to heading 8443, part (II), (A), (1). The scanning process can be performed either by a digital or optical system. An electrostatic print engine operates in the same way as an electrostatic printer. In addition to the copying function, the machines of this subheading perform the function of facsimile transmission or printing. This subheading excludes machines that print the copies by means of an inkjet or thermal print engine (subheading 8443 31 99).

8443 32 30 Facsimile machines See the HS Explanatory Note to heading 8443, part (II), (C).

8443 39 10 Machines performing a copying function by scanning the original and printing the copies by means of an electrostatic print engine See the explanatory note to subheading 8443 31 91.

8443 39 31 Incorporating an optical system Machines of this subheading incorporate an optical system (comprising mainly a light source, a condenser, lenses, mirrors, prisms or an array of optical fibres or similar devices) for the scanning of the original.

8443 39 39 Other This subheading includes blueprinters and diazocopiers which are used for copying translucent originals onto photosensitive paper. As a result of light passing through the translucent original, the diazo compound or the photosensitive iron salts in the copying paper are broken down in the illuminated areas. The non-illuminated areas are rendered visible by developing. These apparatus normally provide bluish copies in which the individual lines are not quite as sharp as the original. This subheading also includes contact type machines and thermo copying apparatus.

8443 39 90 Other This subheading includes non-impact printers provided that they are not capable of connecting to an automatic data-processing machine or to a network, such as: 1. thermal printers, in which an electrically heated thermal print head produces the desired characters on heat-sensitive paper by means of a dot matrix; 2. electrostatic printers, in which the moving, statically charged metal tips of the write head produce invisible characters made up of small electrostatically charged dots on electrographic paper. Toner fluid is used to ink the charged dots and produce visible characters. The printers listed above are controlled by data media (for example, CD ROM, diskettes, magnetic tapes or semiconductor media) or by machines other than automatic data-processing machines (for example, digital cameras, video camera recorders or telephones for cellular networks).

8443 91 10 to 8443 99 90 Parts and accessories In addition to the parts and accessories mentioned in the HS Explanatory Note to heading 8443, these subheadings include: 1. automatic feeders for feeding tinplate printing machines; 2. tensioning systems, usually pneumatic, for maintaining the tension of the paper drawn from the reel holders; 3. anti-offsetting devices other than those of the spray type; 4. print chains, pin-heads, type heads and daisy wheels.

8443 99 10 Electronic assemblies Electronic assemblies consist of one or more printed circuits fitted with electronic integrated circuits of heading 8542. They may also contain discrete active elements, discrete passive elements, articles of heading 8536 or other electrical or electromechanical devices, provided that they do not lose their character as electronic assemblies. This subheading does not include: (a) mechanisms (without electronic components); (b) modules (composed of mechanisms and electronic assemblies), such as cassette, compact disc or DVD drives for data, video or audio reproduction consisting of mechanisms and electronic control and signal processing assemblies.

8445 Machines for preparing textile fibres; spinning, doubling or twisting machines and other machinery for producing textile yarns; textile reeling or winding (including weft-winding) machines and machines for preparing textile yarns for use on the machines of heading 8446 or 8447

8445 90 00 Other In addition to the machines described in the HS Explanatory Note to heading 8445, (E), this subheading also includes machines for assembling warp yarn on the beam from warper drums, machines for interlacing and supplying the thread during weaving and threading machines for embroidery. ‘Hand knotters’, on the other hand, which are small tools held in the hand for knotting broken threads, fall in heading 8205.

8446 Weaving machines (looms) This heading covers the weaving machines described in the HS Explanatory Note to heading 8446, including Axminster carpet looms, chenille looms, pile fabric looms, terry fabric looms, crepe looms, linen looms, sail looms, transmission belt looms and strap looms.

8447 Knitting machines, stitch-bonding machines and machines for making gimped yarn, tulle, lace, embroidery, trimmings, braid or net and machines for tufting

8447 20 20 and 8447 20 80 Flat knitting machines; stitch-bonding machines These subheadings include crochet machines which are, in fact, chain knitting machines used for making ornamental trimmings, fringes, curtains, net, lace, etc. (such as galloon braiding looms, lace frames, curtain machines and ribbon looms).

8447 90 00 Other In addition to the machines described in the HS Explanatory Note to heading 8447, (C), this subheading includes: 1. hand embroidery machines (embroidery machines with pantograph shuttles), automatic shuttle embroidery machines, equipped with jacquard or similar mechanisms, embroidery machines with a number of needles, and multi-head automatic embroidery machines (with several machine heads on one table and equipped with a jacquard or similar mechanism); 2. bobbin lace machines, which produce lace consisting of one or several threads (bobbin lace) using bobbins; 3. braiding and spindle machines, which, by interlacing threads by means of feeders (spindles) equipped with bobbins of thread and making circular and sinusoidal trajectories, produce articles in the piece (for example, flat or round braids) or in shapes (piping, braids, rovings, tubular braids, piping for garments), or cover buttons, wooden articles, fluting, etc. with threads (for example, round braid looms, tubular plait looms, packing braid looms). However, special braiding machines intended for covering cable wire or other electrical conductors or which braid or twist flexible wire conductors, fall in heading 8479; 4. machines for making trimmings (other than the braid making machines referred to in 3 above), including: (a) machines for making pompons and chenille; (b) machines for making round and fancy chenille and machines for making chenille garlands for Christmas trees; (c) fringe twisting and cutting machines. However, balancing machines, i.e. weaving machines for making ribbons or trimmings, fall in heading 8446 and crochet machines for making trimmings fall in subheadings 8447 20 20 or 8447 20 80.

8448 Auxiliary machinery for use with machines of heading 8444, 8445, 8446 or 8447 (for example, dobbies, jacquards, automatic stop motions, shuttle changing mechanisms); parts and accessories suitable for use solely or principally with the machines of this heading or of heading 8444, 8445, 8446 or 8447 (for example, spindles and spindle flyers, card clothing, combs, extruding nipples, shuttles, healds and heald-frames, hosiery needles)

8448 11 00 and 8448 19 00 Auxiliary machinery for machines of heading 8444, 8445, 8446 or 8447 These subheadings do not include: (a) machines for removing the remaining threads from the quills of weaving machines and blade cleaners (subheading 8479 89 97); (b) equipment for checking the regularity of threads by rolling onto a drum or board (subheading 9017 80 90); (c) thread cleaners using electronic processes — photoelectric cells, for example (subheading 9031 80 34 or 9031 80 38).

8450 Household or laundry-type washing machines, including machines which both wash and dry

8450 11 11 to 8450 19 00 Machines, each of a dry linen capacity not exceeding 10 kg These subheadings include: tub-type washing machines with paddles, agitators, pulsators, etc. or with a spraying system; drum-type washing machines, including those in which the washing drum acts also as a spin-drier; combination washing machines in which a drum or tub-type washing appliance is combined in the one housing with a spin-drier of heading 8421. These washing machines are considered to have a dry-linen capacity of not more than 10 kg if the loading volume of the drum or tub is: 1. 120 litres (120 dm3) or less, in the case of drum-type machines; 2. 150 litres (150 dm3) or less, in the case of tub-type machines with agitators or paddles; 3. 200 litres (200 dm3) or less, in the case of tub-type machines with pulsators; 4. 250 litres (250 dm3) or less, in the case of tub-type machines with a spraying system. In determining the volume, it should be noted that: 1. in the case of drum-type machines the ribs on the drum and any special deformations present are not to be taken into account; 2. in the case of tub-type machines, it is not the full depth of the tub (measured to the top rim) that is to be taken as the basis but the height to the water-level mark, the full depth of the tub less 10 cm.

8451 Machinery (other than machines of heading 8450) for washing, cleaning, wringing, drying, ironing, pressing (including fusing presses), bleaching, dyeing, dressing, finishing, coating or impregnating textile yarns, fabrics or made up textile articles and machines for applying the paste to the base fabric or other support used in the manufacture of floor coverings such as linoleum; machines for reeling, unreeling, folding, cutting or pinking textile fabrics

8451 90 00 Parts This subheading does not include: (a) special cones and bobbins for dyeing machinery and apparatus (classified according to their constituent material, see note 1(c) to Section XVI); (b) blades and cutters for cropping machines (heading 8208); (c) electrostatic devices for flocking machines (heading 8543).

8452 Sewing machines, other than book-sewing machines of heading 8440; furniture, bases and covers specially designed for sewing machines; sewing machine needles

8452 10 11 and 8452 10 19 Sewing machines (lock-stitch only), with heads of a weight not exceeding 16 kg without motor or 17 kg including the motor; sewing machine heads (lock-stitch only), of a weight not exceeding 16 kg without motor or 17 kg including the motor 1. These subheadings cover sewing machines and sewing machine heads having both the following characteristics: (a) they must be lock-stitch only (running-stitch, zig-zag stitch, decorative stitch), i.e. operate with two threads, one inserted on the needle and one carried underneath by a shuttle; (b) the head must not exceed 16 kg in weight without motor or 17 kg, including the motor (in the case of an incomplete head to be classified as complete in accordance with general interpretative rule 2(a) of the Combined Nomenclature, it is the weight in the complete state which counts). 2. The sewing machine head comprises the working unit of the machine (including, where relevant, the motor incorporated in or mounted on the head) and consists essentially of an arm containing the needle-driving mechanism and a base containing the shuttle mechanism and possibly a device for lifting the presser foot. The frame, table, cover and other furniture (including the pedal board) do not form part of the head. 3. It should be noted, however, that on some portable sewing machines the base is designed to serve also as a stand. In this case, it is regarded as a sewing machine and not as a sewing machine head.

8452 30 10 With single flat shank These needles are used in household sewing machines. They have the following appearance:

8456 Machine tools for working any material by removal of material, by laser or other light or photon beam, ultrasonic, electrodischarge, electrochemical, electron beam, ionic-beam or plasma arc processes

8456 10 00 Operated by laser or other light or photon beam processes In addition to the machines referred to in the HS Explanatory Note to heading 8456, (A), this subheading also includes machines for trimming electrical resistors in printed circuits using a laser beam. The conductive material which constitutes the resistors on the insulating substrate of the printed circuits is removed by means of a laster beam until the desired resistance is attained.

8456 30 11 Wire-cut These machines are equipped with an electrode which consists of a small diameter wire which is wound between two spools set on opposite sides of the workpiece.

8457 Machining centres, unit construction machines (single station) and multi-station transfer machines, for working metal

8457 10 10 Horizontal This subheading covers machining centres where the tooling is exclusively set in a horizontal spindle and cuts the workpiece from the side.

8457 10 90 Other This subheading includes machining centres where the tooling is applied to the workpiece from above (vertical spindle machining centres), those using both vertical and horizontal spindles (combined machining centres) or those working through the use of a pivoting head (universal machining centres).

8458 Lathes (including turning centres) for removing metal This heading covers lathes specially designed for working metals and which operate by removing the material with the help of turning tools. In general, the article to be shaped is driven in a rotary movement around its own axis. However, lathes in which the tool itself or the tool and the article are rotated are also covered by this heading. In addition to the lathes referred to in the HS Explanatory Note to heading 8458, third paragraph, this heading includes special relieving lathes for axles, bark-stripping lathes and spindle or axle turning machines, as well as universal lathes. These universal lathes resemble slide lathes but are differentiated by a particular mechanism which enables them to perform other functions such as drilling, milling and cutting into lengths, in addition to turning.

8459 Machine tools (including way-type unit head machines) for drilling, boring, milling, threading or tapping by removing metal, other than lathes (including turning centres) of heading 8458

8459 10 00 Way-type unit head machines See the HS Explanatory Note to heading 8459, third paragraph, (1).

8459 31 00 and 8459 39 00 Other boring-milling machines See the HS Explanatory Note to heading 8459, third paragraph, (3), third subparagraph.

8460 Machine tools for deburring, sharpening, grinding, honing, lapping, polishing or otherwise finishing metal or cermets by means of grinding stones, abrasives or polishing products, other than gear cutting, gear grinding or gear finishing machines of heading 8461

8460 11 00 and 8460 19 00 Flat-surface grinding machines, in which the positioning in any one axis can be set up to an accuracy of at least 0,01 mm These subheadings include the flat-surface grinding machines referred to in the HS Explanatory Note to heading 8460, third paragraph, (3). These machines are equipped with measuring or setting devices. These devices include: 1. direct reading linear instruments, for example, slide rules and verniers, on which the space between two successive graduations corresponds to a movement of an element of the machine not exceeding 1/100th mm (0,01 mm); 2. profile projectors for checking work in progress. These projectors consist of a graduated ground-glass screen on which a greatly enlarged image of the article and tool is projected so that any travel of the article or tool, as well as the progress of the working process, can be assessed by reference to the graduations on the screen. The work can also be checked by placing on the screen a drawing of the article to be obtained traced on a transparent sheet on a scale corresponding to the magnification factor of the profile projectors; in this case, the machine operator's task is to make the image on the article coincide with the drawing seen on the screen; 3. devices limiting the travel of the tool holder or workpiece holder by means of an adjustable device whose positioning is controlled by means of a slip gauge; 4. electronic checking and control devices for honing and lapping machines which are adjusted by means of a graduated scale on the actual final dimensions of the article and which allow the tool to be slowed down and stopped when the dimensions of the article approach and attain the previously determined dimensions.

8460 21 11 to 8460 29 90 Other grinding machines, in which the positioning in any one axis can be set up to an accuracy of at least 0,01 mm See the explanatory note to subheadings 8460 11 00 and 8460 19 00.

8460 21 11 Internal cylindrical grinding machines Internal cylindrical grinding machines are used for grinding internal diameters of hollow workpieces (for example, the bore). The workpiece is held in a chuck and worked with a grinding wheel small enough to enter the hollow bore of the workpiece.

8460 21 15 Centreless grinding machines Centreless grinding machines are used for grinding the external diameters of workpieces. In the centreless process, the workpiece is not fixed but rests on a rail between the rotating grinding disc and a guide disc (also driven). The diameter required is determined by the distance between the grinding disc and the guide disc.

8460 21 19 Other This subheading includes universal grinding machines. These are a combination of external and internal grinding machines and can therefore work simultaneously on both the external and internal diameters of a workpiece.

8460 29 10 For cylindrical surfaces For internal cylindrical grinding machines, the explanatory note to subheading 8460 21 11 applies, mutatis mutandis. For centreless grinding machines and universal grinding machines, the explanatory notes to subheading 8460 21 15 and to subheading 8460 21 19 apply, mutatis mutandis.

8461 Machine tools for planing, shaping, slotting, broaching, gear cutting, gear grinding or gear finishing, sawing, cutting-off and other machine tools working by removing metal or cermets, not elsewhere specified or included

8461 30 10 and 8461 30 90 Broaching machines These subheadings cover broaching machines (see the HS Explanatory Note to heading 8461, third paragraph, (4)); these are machine tools consisting of a multiple-tooth cutting tool, called a broach, used for working the interior or exterior surfaces of an article. In these machines, the article is fixed and the broach, secured to the slide, is pulled or pushed across the work piece in an even, linear cutting motion. The internal broach works and calibrates the internal surfaces of a rough or pre-worked article traversed by the tool. The external broach produces plane or profile surfaces.

8461 40 11 and 8461 40 19 For cutting cylindrical gears Only gears which are obtained from cylindrical blanks and which retain that form after cutting are considered as cylindrical gears for the purposes of these subheadings. These subheadings include machines for making straight-toothed gear wheels, worm gear wheels, worm gears, ratchet wheels and sprocket wheels.

8461 40 31 and 8461 40 39 For cutting other gears These subheadings include machines for making racks, helical gears and worm gears other than cylindrical gears.

8461 40 71 and 8461 40 79 Fitted with a micrometric adjusting system, in which the positioning in any one axis can be set up to an accuracy of at least 0,01 mm See the explanatory note to subheadings 8460 11 00 and 8460 19 00 for measuring and setting devices.

8470 Calculating machines and pocket-size data-recording, reproducing and displaying machines with calculating functions; accounting machines, postage-franking machines, ticket-issuing machines and similar machines, incorporating a calculating device; cash registers

8470 10 00 Electronic calculators capable of operation without an external source of electric power and pocket-size data-recording, reproducing and displaying machines with calculating functions This subheading includes, for example: 1. electronic calculators incorporating a time and date display and an alarm or, for example, in addition a stopwatch device, timer or musical keys; 2. electronic battery-powered pocket-size machines which, in addition to performing arithmetical operations, have a memory that can store data for a telephone directory, scheduler, memo pad, calendar, etc. (sometimes known as ‘digital diaries’); 3. small electronic pocket-size devices (also called ‘minicomputers’), which can be used to form words and sentences which are translated into a chosen foreign language depending on the memory modules used with these devices; they can also perform simple calculations. They have an alphanumeric keyboard and a rectangular display. This subheading does not cover: (a) wrist watches and pocket watches incorporating a small electronic calculator (heading 9101 or 9102); (b) cigarette lighters incorporating a small electronic calculator and also possibly an electronic timepiece (heading 9613); (c) similar devices without calculating functions (heading 8543).

8470 30 00 Other calculating machines This subheading includes non-electronic calculating machines mentioned in the HS Explanatory Note to heading 8470, part (A), which for the purposes of calculation employ mechanical devices, generally rack gearing, irrespective of whether they are operated by hand, motor or electromagnetically.

8470 90 00 Other In addition to the machines listed in the HS Explanatory Note to heading 8470, parts (B) and (D), this subheading includes machines for issuing labels showing selling price calculated from the weight and unit price, and machines used to issue motorway toll tickets which at the same time total the amounts involved. This subheading does not include separately presented printers (heading 8443).

8471 Automatic data-processing machines and units thereof; magnetic or optical readers, machines for transcribing data onto data media in coded form and machines for processing such data, not elsewhere specified or included

8471 70 30 Optical, including magneto-optical See additional note 2 to this chapter.

8472 Other office machines (for example, hectograph or stencil duplicating machines, addressing machines, automatic banknote dispensers, coin-sorting machines, coin-counting or -wrapping machines, pencil-sharpening machines, perforating or stapling machines) This heading does not include typewriters fitted with a special device for typing address plates in stencil (heading 8469).

8472 90 70 Other In addition to the machines described in the HS Explanatory Note to heading 8472, fifth paragraph, (2), (3), (5), (7) to (11), and (16) to (22), this subheading includes: 1. machines for the double-sided coating (facing) of contracts, data sheets, plans, identity cards or other documents with transparent film, in order to protect these documents from aging, falsification, soiling or crumpling. However, similar machines not used in offices (so-called heat-seal presses), which employ heat and pressure for the purpose of applying thermoplastic transparent film made of synthetic material to the surface or reverse side of pictures, photographs, art prints or other printed products, are excluded from this subheading and fall in heading 8477; 2. electric engraving machines as used, for example, in drawing offices. This subheading does not include: (a) printers of heading 8443; (b) electronic battery-powered pocket-size machines which, in addition to performing arithmetical operations, have, a memory that can store data for a telephone directory, scheduler, memo pad, calendar, etc. (sometimes known as ‘digital diaries’) (subheading 8470 10 00).

8473 Parts and accessories (other than covers, carrying cases and the like) suitable for use solely or principally with machines of headings 8469 to 8472 In addition to the parts, assemblies and accessories mentioned in the HS Explanatory Note to heading 8473, this heading includes: 1. magnetic heads in Winchester or thin-film technology for peripheral magnetic disk storage units, whether or not incorporated on support arms or in housings; 2. data-storage assemblies (so-called Head/Disk/Assemblies (HDAs)) designed for permanent installation in disk storage units and consisting of several magnetic disks rigidly mounted on a support spindle, of data-head arms with read/write heads, of control, access and positioning mechanisms, incorporated in a single hermetically sealed housing; 3. print and write cassettes, made up in the form of clearly interchangeable accessories and containing, in a special housing, both ribbons and correction tapes.

8473 10 11 and 8473 10 19 Electronic assemblies See the explanatory note to subheading 8443 99 10.

8473 21 10 Electronic assemblies See the explanatory note to subheading 8443 99 10.

8473 29 10 Electronic assemblies See the explanatory note to subheading 8443 99 10.

8473 30 20 and 8473 30 80 Parts and accessories of the machines of heading 8471 These subheadings do not cover keyboards for automatic data-processing machines, in their own housing (subheading 8471 60 60).

8473 30 20 Electronic assemblies See the explanatory note to subheading 8443 99 10.

8473 40 11 and 8473 40 18 Electronic assemblies See the explanatory note to subheading 8443 99 10.

8473 40 80 Other The types of address plates covered by this subheading are those that are used in addressing machines and that contain the addresses to be duplicated, namely by embossing, typing or stamping. Consequently, the plates in question may be made of metal or synthetic material or may take the form of small mounted plates (cards, stencils) made of paperboard, etc. This subheading also covers address plates that have not yet been embossed, typed on or stamped, provided that they are recognisable as address plates for addressing machines. However, goods of this type made of paper or paperboard, i.e. small stencils which are mounted in paperboard frames and which can therefore be inserted in the addressing machines, are covered by heading 4816.

8473 50 20 Electronic assemblies See the explanatory note to subheadings 8443 99 10.

8477 Machinery for working rubber or plastics or for the manufacture of products from these materials, not specified or included elsewhere in this chapter In addition to the machines mentioned in the HS Explanatory Note to heading 8477, this heading includes: 1. machines for removing rubber soles and rubber heels, which, although used in the shoe industry, are not intended for working leather, skins or hides; 2. machines for cutting blocks of foam plastic, foam rubber, latex foam and similar materials, using a band knife or saw blade.

8479 Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter

8479 40 00 Rope- or cable-making machines This subheading includes: 1. machines and appliances for making string, cord, rope or cable from textile fibre, such as: (a) stranding machines, which make strands by twisting two or more single threads (cable yarn); (b) rope or cable twisting machines, which twist two or more strands to make large-diameter rope or cable; (c) combined stranding and rope or cable twisting machines, chiefly used for making heavier cord and smaller-diameter rope or cable; 2. machines and appliances for making wire ropes and cables, other than electric cables, working on the same principle as the machines and appliances described in item 1 above; 3. machines and appliances for cabling or braiding electric wires and machines for making coaxial cables. The subheading does not include machines carrying out operations prior to stranding, for example, combing, spreading, doubling, successive drawing or spinning, or twisting frames of a type used in spinning mills; some machines of this type can also be used for making fine cord by twisting rope yarn (heading 8445).

8479 89 97 Other This subheading includes: 1. garage door opening systems, which are mechanical devices for automatically opening and closing up-and-over garage doors by radio remote control. They are fitted to the garage ceiling and consist chiefly of an electric servomotor with drive spindle, a connecting rail with power-transmitting device and an operating arm fixed to the garage door. The servomotor is connected by a cable to the radio RC receiver, which switches on the power supply to the servomotor when it receives control signals from the radio RC transmitter in the vehicle. The radio transmitters and receivers necessary for the remote control of these systems are, however, excluded from this subheading and are classified in heading 8526 in accordance with their own characteristics; 2. certain machines and appliances for the manufacture of printed circuit boards (by machining and cutting larger sheets of paper-base laminate, glass-fibre fabric, ceramic or other insulating material), such as: (a) brushing machines and ultrasonic washing machines for cleaning the sheets of insulating material; (b) rolling or pouring machines for applying photoresist, bonding agent or adhesive to the sheets of insulating material; 3. printed circuit board assembly machines for mounting active, passive or connecting components on printed circuits (pick and place machines). These components are automatically fed to the machine on tapes (belts). The machines position the components exactly at the intended locations and mount them on the printed circuit. After the components have been mounted, they are fixed to the printed circuit by, for example, soldering, contact bonding. Apart from the assembly of semiconductor devices, these machines are also able to pick and place other components on substrates. This subheading does not include machines and apparatus of a kind used solely or principally for the manufacture of semiconductor boules or wafers, semiconductor devices, electronic integrated circuits or flat panel displays (heading 8486).

8481 Taps, cocks, valves and similar appliances for pipes, boiler shells, tanks, vats or the like, including pressure-reducing valves and thermostatically controlled valves

8481 10 05 Combined with filters or lubricators This subheading covers articles consisting of different components which perform the functions needed to regulate compressed-air systems: air filtration (to remove impurities, for example, water, rust, dirt, etc.), regulation to the correct working pressure, lubrication (to ensure smooth operation of the pneumatic components). They typically have the following appearance:

8486 Machines and apparatus of a kind used solely or principally for the manufacture of semiconductor boules or wafers, semiconductor devices, electronic integrated circuits or flat panel displays; machines and apparatus specified in note 9(C) to this chapter; parts and accessories This heading excludes, inter alia: (a) machines and appliances for the manufacture of printed circuit boards as defined in note 5 to Chapter 85; (b) electrical machines and devices for testing wafers or integrated circuits by electrical measurement and for detecting and locating defects, including those equipped with a device for defect marking or a sorting device for assigning the products tested to specific storage containers (Chapter 90).

8486 20 10 Machine-tools operated by ultrasonic processes See the HS Explanatory Note to heading 8456, second paragraph.

8486 20 90 Other In addition to the machines mentioned in the HS Explanatory Note to heading 8486, part B, this subheading includes: 1. machine tools for scribing or scoring semiconductor wafers; 2. apparatus for rapid heating of semiconductor wafers; 3. machine tools for working any material, whereby the removal of material is by means of laser or other light or photon beam processes; 4. appliances for drying printed or washed insulating substrate and continuous dryers for wafers.