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Heading 8476 : Automatic goods-vending machines (for example, postage stamp, cigarette, food or beverage machines), including money-changing machines.
This heading covers the various kinds of machines which supply some kind of merchandise when one or more coins, tokens or a magnetic card are put in a slot (other than those machines covered more specifically by other headings of the Nomenclature or excluded from the Chapter by a Chapter or Section Note). The term "vending" in the context of this heading refers to a "monetary" exchange between the purchaser and the machine in order to acquire a product. This heading does not cover machines which dispense a product but do not have a device to accept payment.
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the distribution is automatic, but also those consisting of a number of compartments from which the merchandise can be withdrawn after the coin has been inserted, the machine incorporating a device for releasing the lock of the appropriate compartment (e.g., by pressing on a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 supplying 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 refrigerating devices, or with devices for preparing the product sold (e.g., fruit juice pressers, coffee and milk mixers, ice cream mixers), provided the principal function and purposes of the machines is the automatic sale of the product.
The heading includes coin-operated machines for selling postage stamps, railway tickets, chocolate, sweets, ice cream, cigarettes, cigars, beverages (such as beer, wine, liqueurs, coffee or fruit juices), toilet products (including scent spraying machines), stockings, photographic films, newspapers, etc.; also machines on which name plates can be stamped out on a strip of metal.
The heading also covers money-changing machines.
PARTS
Subject to the general provisions regarding the classification of parts (see the General Explanatory Note to Section XVI), 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 dispensing fuel or lubricants, of the type used in filling-stations or in garages (heading 84.13). (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). (l) Games of skill or chance (heading 95.04) and other machines of Chapter 95. Subheading Explanatory Note. Subheadings 8476.21 and 8476.29
The expression "automatic beverage-vending machines" refers to all automatic machines for selling beverages (coffee, tea, fruit juices, alcoholic drinks, etc.) dispensed either ready for use in a cup or in any other container (e.g., tin, bottle or carton), or by dispensing separately both instant-mix powders and hot or cold water.
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