Explanatory notes
… It should, however, be noted that in practice the heading excludes many machines used for these purposes, e.g., : … quantities of cake batter into cake shapes. The heading excludes : (a) Bakery ovens ( heading 84.17 or 85.14 ). … macaroni, vermicelli, etc., in hanks, etc. The heading excludes : (a) Macaroni pre‑drying or drying machines ( …