NCS/ARS/CL/10247

TARIFF CLASSIFICATION OF AN AUTOMATIC BUNDLING MACHINE FOR LONG PASTA PILLOW BAGS

We are in receipt of your application for the tariff classification of an Automatic Case Packer Machine with Double Entry, specifically designed for long pasta pillow bags.

PRODUCT ANALYSIS

Based on the submitted documents, the equipment constitutes a complete automatic bundling and packing system, comprising the following components: Automatic bundling machine, Double-entry case packer, Empty carton storage unit, Automatic taping machine, In-line Check Weigher with rejection system and a Standalone roller conveyor.

The system is designed to receive long pasta pillow bags and insert them into an American-type cartons via a front-entry push system, followed by sealing using self-adhesive tape. These integrated components work collectively to perform essential functions such as automated case packing, sealing, weighing, and conveying.

TARIFF CLASSIFICATION

 In line with the Provisions of Note 4 to Section XVI, within the scope of the definition of a combination of machines working together to perform a principal function, the Automatic Bundling line is effectively classified in tariff heading 8422.30.00.00 as, ‘ Machinery for filling, closing, sealing, or labeling 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