Multi-function machine
Machine performing several distinct functions, classified by its principal function or by applying Section XVI Note 3.
Multi-function machines pose a particular classification challenge because they combine several functions that, taken individually, would fall under different tariff headings. Section XVI Note 3 of the HS provides the classification framework: multi-function machines are classified by their principal function or, failing that, by applying GIR 3c.
Determining the principal function is assessed with regard to the machine's design, its normal use, and the relative importance of each function. For example, a multi-function printer (printing, copying, scanning) is generally classified as a printer if that is its dominant function, even though it incorporates a scanner.
Combination machine-tools (Chapter 84 Note 7) benefit from a specific rule: they are classified under the heading for the machine-tool performing the principal function, or failing that, under heading 84.61 (planing machines) or 84.63 (other machine-tools).
The increasing complexity of industrial equipment and the integration of digital functions into traditional machines make this classification increasingly complex. Obtaining a BTI is strongly recommended to secure the classification of innovative multi-function machines, whose classification can vary significantly depending on the functional analysis adopted.