… machines of heading 84.40; furniture, bases and covers specially designed for sewing machines; sewing machine …
Explanatory notes
… machines of heading 84.40; furniture, bases and covers specially designed for sewing machines; sewing machine … machines which, in addition to 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 …