NCS/ARS/CL/10244

You have applied for the tariff classification of a Production Line for Pasta. 

PRODUCT ANALYSIS
According to the invoice and supporting documents you attached, the production line consists of the following machinery:
•    Flour Feeding System to production lines
•    3 X 6000 Kg/H automatic long-cut pasta lines
•    Whole spaghetti recovery system
•    Milling section for regrinded product (inside mill building)
•    Tops and tails collecting /regrinding system (inside pasta factory building)
•    2 X 6000 Kg/H Automatic short-cut pasta lines 

The combination of the above machinery works as a whole to form the pasta production line. performing both complimentary and alternating functions.

TARIFF CLASSIFICATION AND ANALYSIS
The Harmonized System provides legal tools for the classification of goods in the nomenclature such as the section, chapter and subheading notes, as well as the terms of headings and subheadings.

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”.

The components of the Pasta Production Line are individual components interconnected and engineered to act together to achieve a clearly defined function, that is pasta production. In line with the foregoing, the pasta production line is effectively classified under HS code 8438.10.00.00, which covers “Bakery machinery and machinery for the manufacture of macaroni, spaghetti or similar products” at 5% duty rate and 0% VAT in the ECOWAS CET 2022 - 2027.

LEGAL FRAMEWORK
GIR 1 & 6