NCS/ARS/CL/10427

You have applied for the tariff classification of Atlas Copco mobile air compressors, specifically models XAHS 350, XAHS 450, XAVS 450, U250 and XA 77E, imported as fully built units.

PRODUCT DESCRIPTION AND ANALYSIS

The products under consideration are Atlas Copco mobile air compressors comprising the models XAHS 350, XAHS 450, XAVS 450, U250 and XA 77E. The machines are designed primarily for the compression and delivery of atmospheric air for use in construction, mining, quarrying, infrastructure development, oil and gas operations, and other industrial applications.

The compressors are self-contained units incorporating the essential components required for the generation, control and delivery of compressed air, including a compressor element, drive system, cooling system, control system and air discharge connections. The diesel-powered models are driven by internal combustion engines, while the XA 77E is electrically driven. Depending on the model and configuration, the units are designed for mobile deployment and may be mounted on a wheeled undercarriage or trailer.

1. XAHS 350

The Atlas Copco XAHS 350 is a portable, diesel-powered twin-screw air compressor designed to deliver compressed air at a working pressure of approximately 12 bar (175 psi) and a capacity of approximately 10 m³/min (360 cfm). It is powered by a 93-kW Cummins diesel engine and is constructed on a robust undercarriage or trailer for ease of transportation and deployment at job sites.

The machine is a high-pressure mobile air compressor principally designed to compress atmospheric air and deliver it at elevated pressure for powering pneumatic tools and other equipment used in demanding construction, industrial and related applications.

2. XAHS 450

The Atlas Copco XAHS 450 is a high-pressure mobile air compressor designed for applications requiring a substantial supply of compressed air at approximately 12 bar (175 psi). It is intended for heavy-duty construction, quarrying, mining and other industrial operations requiring a reliable mobile source of compressed air.

The model provides a Free Air Delivery (FAD) of approximately 13 m³/min (441 cfm) at the relevant operating pressure. Its principal function is the mechanical compression of atmospheric air and the delivery of compressed air for use by pneumatic tools, machinery and other equipment.

3. XAVS 450

The Atlas Copco XAVS 450 is a high-pressure mobile air compressor designed to supply compressed air at approximately 14 bar (200 psi). It is intended for demanding applications, including heavy construction, drilling, quarrying and other industrial operations requiring compressed air at elevated pressure.

The compressor provides approximately 13 m³/min (441 cfm) of Free Air Delivery in the relevant configuration. Its essential function is the compression of atmospheric air and the delivery of the compressed air at the required pressure for industrial and field applications.

4. U250

The Atlas Copco U250 is a mobile industrial air compressor designed to provide a portable source of compressed air for field and industrial applications. Its principal function is the compression and delivery of atmospheric air to pneumatic tools, machinery and other equipment.

The unit is a self-contained mobile compressor incorporating the essential components required for the generation, control and delivery of compressed air. The compressor element performs the principal function of the machine.

5. XA 77E

The Atlas Copco XA 77E is a portable, electrically driven air compressor designed to compress atmospheric air and deliver it for use in construction, industrial and other applications requiring a reliable source of compressed air.

The model operates at a nominal effective working pressure of approximately 7 bar (100 psi) and provides a Free Air Delivery of approximately 4.2 m³/min (148 cfm). It is driven by an electric motor rated at approximately 26 kW.

Although the models differ in their source of motive power, operating pressure and air-delivery capacity, their essential function remains the same: the mechanical compression of atmospheric air and the delivery of compressed air for use by pneumatic tools, equipment and industrial processes.

TARIFF CLASSIFICATION

Based on the foregoing description, technical specifications and analysis, the products are appropriately characterised as air compressors within the meaning of Part (A) – “Pumps and Compressors” of the Explanatory Notes to heading 8414.

Heading 8414 covers:

“Air or vacuum pumps, air or other gas compressors and fans; ventilating or recycling hoods incorporating a fan, whether or not fitted with filters; and gas-tight biological safety cabinets, whether or not fitted with filters.”

In view of the foregoing, and in accordance with the ECOWAS Common External Tariff (CET) 2022–2027, the products are appropriately classified under the following tariff subheadings:

LEGAL JUSTIFICATION

• GIR 1& 6
• Explanatory Note to Chapter 8414