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This heading covers all machinery used for cutting, and (apart from the book-binding machinery) all machinery for making up paper pulp, paper or paperboard after it has been manufactured, ranging from machines for cutting into the widths required or into sheets of commercial sizes to those for the manufacture of various made up articles.
The heading includes :(1) Paper trimming and cutting machines (including multi-blade cutting machines) for cutting out sheets. These include reel and square cutting machines used with the paper-making machines, trimming machines for books or brochures, machines for rounding the corners of books or making thumb-indexing insets, and paper shears, "guillotines", and apparatus for cutting photographic prints on paper or paperboard mounts for photographs, but not film cutting machines and apparatus, of a kind used in photographic or cinematographic laboratories (heading 90.10). (2) Machines for die-cutting (confetti, labels, lace paper, index cards, window envelopes, box shapes, etc.). (3) Machines for cutting, outlining or grooving paperboard for cartons, boxes, file covers, etc. (4) Machines for making paper bags. (5) Machines for making envelopes (cutting, folding, lining, etc.). (6) Machines for making folding cartons and boxes. (7) Machines for stapling boxes and similar articles, other than simple wire stapling machines which can be used equally for book-binding or for box-making (heading 84.40). (8) Other machines for making cartons and boxes. (9) Winding machines for manufacture of paper tubes, spools, sleeves, insulating tubing, cartridge cases, etc. (10) Machines for forming waxed paper cups, containers, etc., usually with a seam-making and gluing device. (11) Machines for moulding articles in paper pulp, paper or paperboard (packing for eggs; plates or dishes for confectionery or camping, toys, etc.); although usually fitted with a heating device these machines remain in this heading. (12) Winders (slitter-winders), for unwinding reels of paper, slitting the paper into bands (slits) of the required width and rewinding it. (13) Stacking machines for arranging sheets, cards, etc., in orderly piles. (14) Perforating machines, including those for perforating lines (needle perforations, oblong (or slotted) perforations, etc.) for stamps, toilet paper, etc. (15) Machines for folding, other than page folding machines of heading 84.40. (16) Composite machines which cut, fold, interleave and pack cigarette papers.
The heading does not, however, include simple mechanical or hydraulic presses which are often used for this purpose (heading 84.79). Some of the machines of this heading, in particular the paper-bag or box-folding machines, may be equipped with a printing device. In accordance with Note 3 to Section XVI such machines remain classified in this heading provided the printing is not the principal function of the machine.
It should also be noted that some machines described above (such as cutting, folding or bag-making machines) may also be suitable for use in making up certain plastics or thin sheet metal. Such machines remain in this heading provided they are of a type normally used for making up paper or paperboard.
PARTS
Subject to the general provisions regarding the classification of parts (see the General Explanatory Note to Section XVI), parts of the machines of this heading are also classified here. The heading also excludes : (a) Drying stoves for drying made up articles of cardboard (heading 84.19). (b) Packing machines (e.g., for chocolate) that also make and print paperboard containers (cartons, etc.) (heading 84.22). (c) Machines for twisting paper strips into yarn (heading 84.45). (d) Sewing machines for the manufacture of paper bags (heading 84.52). (e) Punching machines used for punching holes in paper cards or documents and paper shredders of a kind used in offices for destroying confidential documents (heading 84.72). (f) Eyeletting machines and machines for waxing paper cups and containers, etc., by immersion (heading 84.79).
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