Heading 8478 : Machinery for preparing or making up tobacco, not specified or included elsewhere in this Chapter.
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 through a system of rotating beating hammers and metallic grills (baskets) of various sizes thus fragmenting the tobacco leaves, the lighter leaf parts being separated from 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 Subject to the general provisions regarding the classification of parts (see the General Explanatory Note to Section XVI), the heading also covers parts of the machinery of this heading.
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