NCS/ARS/CL/10215

You have applied for the Tariff Classification of a CA 800 Fried Instant Noodle Production Line. 

PRODUCT ANALYSIS
According to the attached proforma invoice and other supporting documents, the CA 800 Fried Instant Noodle Production Line (10 line) is a complete automated industrial system designed for high-capacity production of fried instant noodles which integrates some basic components like dough preparation, forming, cooking, frying, cooling, and packaging units.

The functions of these components in the Fried Instant Noodle Production Line are: 

1. Dough Mixer: An industrial mixer for preparing noodle dough from flour and water
2. Rolling & Cutting System: It consists of multiple rollers and cutters to laminate the dough and to shape it into noodles
3. Steaming Unit: A steamer that cooks the noodles using hot steam before frying
4. Fryer: A continuous fryer that deep-fries the steamed noodles in edible oil
5. Cooling System: A conveyor-based air cooling system that cools the noodles before packaging
6. Packaging Unit: An automatic form-fill-seal (FFS) machine for packing finished instant noodles

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”.

In accordance with Note 4 to Section XVI, all equipment as stated in the attached annex are separate components combined together to perform a particular function. Therefore, they will be best classified on the principle of functionality. Hence, the CA 800 Fried Instant Noodle Production Line will be classifiable under Heading 8438 - Machinery, not specified or included elsewhere in this Chapter, for the preparation of food… and Subheading 8438.10 – Bakery machinery and machinery for the manufacture of macaroni, spaghetti or similar products.

Based on the above, the CA 800 Fried Instant Noodle Production Line will be effectively classified under HS Code 8438.10.00.00 - “Bakery machinery and machinery for the manufacture of macaroni, spaghetti or similar products”, with 5% duty rate and 0% VAT in the ECOWAS CET 2022 - 2027.

 LEGAL FRAMEWORK 

GIR 1 and 6.