NCS/ARS/CL/10212

You have applied for the Tariff Classification of a set of Pre-Cleaning Section & Replacing Existing Dry Stoners. 

PRODUCT ANALYSIS

According to the attached invoice and supporting documents, these items consist of functional units which work together to form a Pre-Cleaning Section & Replacing Existing Dry Stoners Section. They include Bucket Elevator, Elevator Tower, Pipe Magnet, Extraction Scale, Proclean Separator, Silo Discharger, Dry Stoner, Dust Cyclone, Low Pressure Fan, e.t.c.

These products are a combination of Milling Processing Machine and Electrical Automation System used in a Flour Milling Noodle & Pasta Production Lines for removing stones and other high-density impurities from dry materials without using water, making it an ideal for modern dry-cleaning production environments.

The Pre Cleaning Section is an integrated mechanical system for the initial cleaning and conveying of raw wheat prior to milling or storage. It separates impurities (dust, metal, offal), conveys, and pre-cleans raw wheat using mechanical and pneumatic equipment.

The Replacing Existing Dry Stoners is referred to as a Replacement Dry Stoning System used for removing stones and heavy impurities from wheat or other grains in a grain processing facility using vibratory and pneumatic separation.

TARIFF ANALYSIS

Classification in the Harmonized System Nomenclature and the ECOWAS Common External Tariff are guided by the legal provisions of the General Interpretative Rules. The General Rules of Interpretation (1) states inter alia that classification shall be determined by the terms of the heading and any relative section, chapter or subheading notes.

Note 4 to Section XVI states that “Where a machine (including a combination of machines) consists of individual components (whether separate or interconnected by piping, by transmission devices, by electric cables or by other devices) intended to contribute together to a clearly defined function covered by one of the headings in Chapter 84 or Chapter 85, then the whole falls to be classified in the heading appropriate to that function.” 

Explanatory Note to Heading 8437 also states that “This heading also covers machinery used in the milling industry for cleaning, sorting or grading grain prior to milling.”

As stated above, the entire system in the Pre-Cleaning Section work together as a single functional unit to pre-clean grain, which is specifically covered under Heading 8437. The components (e.g., separator, cyclone, magnet, blowers, and filters) are designed and marketed together as part of a grain pre-cleaning line. Similarly, the Replacing Existing Dry Stoners system's principal function is cleaning grain—specifically removing stones and dense foreign material. The components (stoner, fan, and cyclone) are designed and installed together as a complete cleaning unit. The purpose-built nature of the dry stoner and its accessories confirms that it is not for general ventilation or industrial machinery (e.g., fans under 8414), but specialized equipment for grain processing.

TARIFF CLASSIFICATION

Based on the above, the Pre-Cleaning Section & Replacing Existing Dry Stoners, consisting of individual functional units working as a combination of Milling Processing Machine and Electrical Automation System used in a Flour Milling Noodle & Pasta Production Lines for removing stones and other high-density impurities from dry materials, is effectively classified under Heading 8437 - Machines for cleaning, sorting or grading seed, grain … machinery used in the milling industry …, HS Code 8437.80.00.00 - Other machines for cleaning, sorting or grading seed, grain or dried leguminous vegetables at 5% Rate of Duty and 0% VAT in line with the ECOWAS CET 2022 - 2027.
 

JUSTIFICATION FOR LEGAL FRAMEWORK

GIR 1&6