NCS/ARS/CL/10214

You have applied for the Tariff Classification of a set of Machinery and Equipment for a Noodle Packaging Line. 

PRODUCT ANALYSIS
According to the attached invoice and supporting documents, these items consist of functional units which work together to form a noodle packaging line. They include Metal Detection and Weight Detection, Season Sachets Dispenser, Auto Pillow Packing Machine, Noodle Case Packer, Ribbon Coding Device, Flat Conveyor and Code Printer.

TARIFF CLASSIFICATION
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’, As earlier stated, the machinery  listed above , which are  classifiable in different headings under chapter  84 contribute specific functions that qualify the whole to be identified as a  noodle production line, these functions include sealing, weighing, coding, conveying, and  labelling. 

Accordingly, and on the basis of Note 4 to Section XVI, the equipment will be classified as functional units that makeup a noodle packaging line  under tariff heading 8422.30.00.00 as, ‘ Machinery for filling, closing, sealing, or labelling bottles, cans, boxes, bags or other containers; machinery for capsuling bottles, jars, tubes and similar containers; machinery for aerating beverages’ at 5% Rate of Duty and 0% VAT in line with the ECOWAS CET 2022 - 2027.
 

JUSTIFICATION FOR LEGAL FRAMEWORK

GIR 1 & 6