NCS/ARS/CL/10183

You have applied for the Tariff Classification of Machinery and Equipment for the production of a wide range of Woven Sacks made of Polypropylene and Polyethylene Tapes (PET) and is produced by Starlinger, a manufacturer of textile packaging materials.

This product is a combination of industrial machinery and equipment collectively used in the manufacture of high-quality woven sacks with the desired properties and functionality in a woven sack production line.

The Working Principles 

As contained in the submitted documents, the following are the functions of each machinery and equipment in the production line: 

1. Tape Stretching Line Star EX 1600ES: Stretches and aligns the polypropylene (PP) or polyethylene tapes (PET) that will be used to weave the sacks. 

2. Winding Machine Staco Tape 200XE: Winds the stretched tapes onto spools or cones, in preparation for the weaving process.

3. Circular Loom RX 6.0 pro: Is the primary machinery that weaves the tape into a tubular fabric, which will eventually become the woven sack. This allows for an efficient and high-speed sack production.

4. Coating Line LamiTEC LX: Applies a layer of coating, such as a waterproof or Ultraviolet (UV)-resistant coating, to the woven fabric thereby enhancing the sack's durability and resistance to environmental factors.

5. Strip Slitting Machine Slit TEC700: Cuts the woven fabric into individual strips or tapes, which will be used to create the sack's seams, handles, or other components.

6. Conversion Line Ad StarKON SX+120: is a multi-functional machine that performs various operations, such as Cutting and Sewing the sack’s seams, Attaching handles or other fittings, Printing or labeling the sacks

7. Coating Line LX: This is likely a secondary coating line that applies an additional layer of coating to the sacks, providing extra protection or functionality.

8. Air Flow Tester: Measures the air permeability of the woven sacks thereby, ensuring they meet the required standards for breathability and moisture transmission.

9. Shrinkage Tester: Evaluates the sack's dimensional stability by measuring its shrinkage after exposure to heat, moisture, or other environmental factors. This ensures the sacks will maintain their shape and size while in use.

Consequently, the Circular Loom RX 6.0 pro is the primary machinery that converts the raw materials {polypropylene (PP) or polyethylene tapes (PET)} into the woven fabric for the making of sacks. While the Circular Loom is the central machine that performs the principal function of weaving the fabric into a tubular form, other machinery, such as the Extruder, Strip Slitting Machine, and Coating Line, play supporting roles in the production process.

Power looms are mechanized looms that use electric or other power sources to automate the weaving process.

CLASSIFICATION

Based on the legal provisions of Note 3 to Section XVI, the item presented for tariff classification is a composite machinery consisting of two or more machines fitted together to form a whole, and other machines designed to perform two or more complementary or alternative functions, which are to be classified based on the component unit which provides the principal function.  In this case, the principal function which is the weaving process is performed by the Circular Loom RX 6.0 pro. 

Accordingly, the effective tariff classification for Machinery and Equipment for the production of a wide range of Woven Sacks made of Polypropylene and Polyethylene Tapes (PET) is 8446210000 - Weaving machines (looms), Power Looms at 5% Rate of Duty without VAT in the ECOWAS CET 2022 - 2027.

Legal Framework

GIR 1 - Legal Notes & Terms of Heading

GIR 6 - Terms of the Subheading