Customs classification of butter packing machinery favours Heading 84.22 over dairy machinery entry

An imported bulk butter packing machine was analysed under the Customs Tariff Act against Heading 84.34 for dairy machinery and Heading 84.22 for packing machinery. The tariff structure and HSN Explanatory Notes showed that Heading 84.34 covers machinery used in butter manufacture, including moulding equipment, but not machines performing wrapping or packing operations. Heading 84.22 covers filling, packing and wrapping machinery, including equipment that may incidentally mould or press products into presentational forms without changing their essential character. On the facts, the machine was a butter packing machine and therefore classifiable under Heading 84.22.

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Issues: Whether the imported bulk butter packing machine was classifiable under Heading 8434.20 of the First Schedule to the Customs Tariff Act read with Notification No. 59/87-Cus. as a dairy machine, or under Heading 84.22 as packing machinery.

Analysis: The machine was used for packing butter, and the relevant tariff headings and HSN Explanatory Notes showed that Heading 84.34 covered dairy machinery used for manufacture of butter, including moulding machines, but not machines that also perform wrapping or packing functions. Heading 84.22 specifically covered machinery for filling and other packing or wrapping operations, and its Explanatory Notes included machines that, as a secondary function, mould or press products into presentational forms without affecting their essential character. On the facts, the machine was a butter packing machine and therefore fell within the scope of Heading 84.22.

Conclusion: The classification under Heading 84.22 was correct and the appeal failed.

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