NCS/ARS/CL/10225

You have applied for the  Tariff Classification of the following Agricultural Machinery:

1. Wheel Type Diesel Engine Tractor Model TRW-40, 

2. Disk Plough For 40HP Tractor 3+1 Disks, 

3. 8m Boom Sprayer (3 Booms), 

4. Ridgers-3 Ploughs And 2 Ridges, 

5. JF708 Gasoline Engine Driven Knapsack Sprayer.

PRODUCT ANALYSIS 

The wheel-type diesel engine tractor is utilized to pull the disk plough, which facilitates soil tillage by breaking up and turning over the soil. Additionally, the tractor is employed to pull the ridger, thereby creating ridges and furrows in the soil. Furthermore, the tractor is used in conjunction with the 8m boom sprayer to apply pesticides or fertilizers to crops. Meanwhile, the JF708 gasoline engine-driven knapsack sprayer is deployed for spot spraying or targeted application of chemicals in areas inaccessible to the boom sprayer, as evidenced by the submitted document and accompanying photographs.

TARIFF CLASSIFICATION 

Accordingly, the tractor and other machinery are classified  as follows:

1. Wheel Type Diesel Engine Tractor Model TRW-40 is classified in Tariff Heading 8701- Tractors (other than tractors of heading 87.09) and subheading 8701.91- Other, of an engine power, which is effectively classified under HS code  8701.91.19.00 -  other with 5% duty rate and 7.5% VAT in the ECOWAS Common External Tariff (CET) 2022 - 2027. 
    
2. Disk Plough For 40HP Tractor 3+1 Disks is classified in Tariff Heading 8432- Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sports-ground rollers and subheading 8432.10- Plough, which is effectively classified under HS code 8432.10.00.00 -  Plough 10% duty rate and zero VAT in the ECOWAS Common External Tariff (CET) 2022 - 2027.
    
3. 8m Boom Sprayer (3 Booms)  is classified in Tariff Heading 8424- Mechanical appliances…. spray guns and similar appliances; steam or sand blasting machines and similar jet projecting machines and subheading 8424.49 - other, which is effectively classified under HS code 8424.49.00.00 - Other with 5% duty rate and zero VAT in the ECOWAS Common External Tariff (CET) 2022 - 2027.
    
4. Ridgers-3 Ploughs And 2 Ridges is classified in Tariff Heading 8432- Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sports-ground rollers and subheading 8432.10- Plough, which is effectively classified under HS code 8432.10.00.00 -  Plough 10% duty rate and zero VAT in the ECOWAS Common External Tariff (CET) 2022 - 2027.
    
5. JF708 Gasoline Engine Driven Knapsack Sprayer is classified in Tariff Heading 8424- Mechanical appliances…. spray guns and similar appliances; steam or sand blasting machines and similar jet projecting machines and subheading 8424.49 - other, which is effectively classified under HS code 8424.49.00.00 - Other with 5% duty rate and zero VAT in the ECOWAS Common External Tariff (CET) 2022 - 2027.

Legal Framework and Justification  

GIR 1 and 6