NCS/ARS/CL/10246

You have applied for the tariff classification for the following products:

1. Feeding System A-C and B-D For Pasta Packaging Production Line 
2. Weighing and Packaging System and Accessories for Pasta Production Lines

PRODUCT ANALYSIS 

A Pasta Packaging Production Line is an automated comprehensive system designed to accurately package pasta products, ensuring efficient and high-quality production consistently. The system typically includes 

1. Weighing component for accurate measure of pasta products.
2. Packaging machine to Fill, seal, and label packages.
3. Accessories to Enhance system functionality, such as conveyors, checkweighers, labeling systems, and control systems.

TARIFF CLASSIFICATION 

Note 3 to Section XVI, states that, ‘Unless the context otherwise requires, composite machines consisting of two or more machines fitted together to form a whole and other machines designed for the purpose of performing two or more complementary or alternative functions are to be classified as if consisting only of that component or as being that machine which performs the principal function’.

The machinery listed above, are classifiable in different headings under chapter 84 but are composite machines that complement one another; so, the whole will be classified based on the item that performs the principal function of ‘Packaging’. 

Therefore, on the basis of Note 3 to Section XVI, the Feeding system, Weighing and Packaging system for Pasta Packaging Production line will be classified under HS code 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