NCS/ARS/CL/10185

You have applied for tariff classification of Flexo Printing Machine and Converting Equipment and Roll-to-roll Flexographic PP (Polypropylene) printing machine. 

ANALYSIS OF PRODUCT

Flexo Printing Machine and Converting Equipment

A Flexo Printing Machine is a type of printing machine that uses flexible photopolymer plates to print on various materials, the printing is a form of rotary print in which quick-drying inks are transferred from flexible printing plates to a substrate. This is primarily used for large-scale printing of text and images on various materials such as plastic, metallic film, foil, paper and nonwovens. Flexo printing is commonly used for packaging, labels, and tags 

The Converting Equipment refers to the machinery used to convert printed materials into finished products, such as bags, pouches, labels, and tags. Converting equipment is often integrated with Flexo printing machines to create a complete production line such as Cutting bags for formation, Folding and creasing, Punching and perforation, Handle attachment and Stackers and counters for finished bags

Roll-to-roll flexographic PP (Polypropylene) printing machine 

A roll-to-roll flexographic PP printing machine is specialized system of Flexographic Printing machine designed for high-speed, large-volume printing in a form of rotary printing which quick-drying inks are transferred from flexible printing plates to a laid material such as images or text, its a printing machine that uses flexible plates to print on continuous rolls of plastic polypropylene (PP) film or woven fabric, it’s a type of printing equipment that uses flexible printing plates and rolls of substrate to print large quantities of high-quality labels and packaging materials.

Available information in the manual attached both machines are Stack type pp woven fabrics Machines, with a similar function, printing a high quality and high-definition color applications on pp woven fabrics, with a double-sided operations 6 and 8 stack color single surface printing and 6-6 and 8-8 double surface printing.

The 6 and 8 Stack means “6 and 8 Colours Stack Type PP Woven Fabric Printing Machine 80 cm. " Stack refers to the machine's ability to print and stack the finished bags on top of each other. In other words, the machine is designed to print and then stack the bags neatly and in an organized, making them easier to handle and transport.

TARIFF CLASSIFICATION AND LEGAL FRAMEWORK

This equipment fulfills all the requirements of a composite machine as described in Note 3 to Section XVI with the principal function provided by the printing process.  The heading that adequately provides a reference to the principal function of this product is 8443 - Printing machinery used for printing by means of plates, cylinders, and other printing components of heading 84.42; other printers, copying machines, and facsimile machines, whether or not combined; parts and accessories thereof subheading 8443.16

Based on the above, both machines, the Flexo Printing Machine with Converting Equipment and Roll-to-roll flexographic PP printing machine are classifiable under HS code 844316000 - Flexographic printing machinery with 5% duty rate and zero VAT in the ECOWAS Common External Tariff (CET) 2022 - 2027. 

Legal Framework and Justification  

GIR 1 Legal Framework & Terms of the Heading

GIR 6: Terms of the Subheading