… Sewing machines, other than book-sewing machines of heading 84.40; furniture, bases and covers specially designed for sewing machines; sewing machine needles. …
Explanatory notes
… ordinary sewing, can produce purely decorative work (e.g., embroidery effects); however, machines designed to do embroidery work only (including drawn thread machines) fall in heading 84.47 . … for the types of sewing machines described above, but also, provided they are of the sewing machine type (usually with …