Metal rolling mills and glass rolling machines are excluded because they are classified under dedicated metalworking and glass-processing machinery headings that reflect their distinct industrial function and construction. The exclusion ensures that heavy industrial rolling equipment for primary metal or glass production is captured under those specific provisions, while this heading covers the broader range of calendering and rolling operations applied to softer or flexible materials such as textiles, rubber, plastics, and paper.

Industrial flatwork ironers that use heated rollers to press and smooth linen, sheets, or garments operate on a calendering principle and may be classified within this heading. However, some configurations — particularly those where the heating element is the essential character rather than the rolling/pressing function — may be reviewed under laundry or ironing machine provisions. Importers should provide detailed technical specifications to support the correct classification.