8475 - Machines for assembling electric or electronic lamps, tubes or flashbulbs, in glass envelopes; machines for manufacturing or hot working glass or glassware; parts thereof:

Heading 8475 encompasses specialized machinery designed for specific industrial processes related to glass and lighting components. This category is primarily for machines dedicated to assembling electrical or electronic lamps, tubes, or flashbulbs within glass envelopes, as well as machinery used in the manufacturing or hot working of glass and glassware. The key distinction lies in the highly specific nature of these machines, which are purpose-built for these precise manufacturing operations, rather than general-purpose machinery.

While Section XVI covers a vast array of machinery, 8475 stands apart from other headings within Chapter 84 by focusing exclusively on these glass-working and lighting assembly functions. For instance, it would not include general molding or forming machinery for other materials, nor would it encompass electrical equipment that is not integral to the production process of lamps within glass envelopes. The emphasis is on the inherent function of the machinery in shaping, manipulating, or assembling glass in conjunction with electrical components.

Within Heading 8475, further subdivisions clarify the specific applications of these machines. Subheading 8475.10.00.00 specifically identifies machines for the assembly of electric or electronic lamps, tubes, or flashbulbs. The residual component of the heading addresses machines for the broader manufacturing or hot working of glass and glassware. Additionally, 8475.90 is reserved for parts and accessories of these specialized machines, ensuring comprehensive classification of all related components.