NCS/ARS/CL/10357

You have requested for the tariff classification of cartridges which will be used with Hewlett Packard printers. 

A cartridge is a component of a printer that contains ink to be deposited onto paper during printing. It comprises one or more ink reservoirs and often includes an electronic contact and a chip to exchange information with the printer.  These types of cartridges are replaceable parts of electronic printers described in the Explanatory Notes to heading 8443, Section (II) (A),

TARIFF CLASSIFICATION DECISION

The HP-3 black CCA Cartridge is effectively classified in tariff heading 8443.99.00.00, ‘Printing machinery used for printing by means of plates, cylinders and other printing components of heading 84.42; other printers, copying machines and facsimile machines, whether or not combined; parts and accessories thereof. - Parts and accessories -- Other', with a duty rate of 5% and 0% VAT in line with the provisions of the ECOWAS CET 2022 - 2027.

LEGAL FRAMEWORK AND JUSTIFICATION 

GIR 1 AND 6