PVC car mats are correctly classifiable under PCT 8708.29

KARACHI: The Customs Classification committee has decided that the floor covering/mats made of polyvinyl chloride (PVC) solely or principally designed for use in vehicles are classifiable under PCT heading 8708.29 depending on the type of vehicle for which the same have been designed.

Model Customs Collectorate Lahore forwarded a reference to the Classification Centre for determination of appropriate classification of PVC car mats.

M/s Lasani Auto Decoration Lahore imported a consignment of car mats made of PVC material and sought clearance thereof claiming classification under HS Code 3926.9099 of Pakistan Customs Tariff (First Schedule to the Customs Act, 1969). The Collectorate classified the goods under PC Heading 8708.2931 due to an Audit observation raised by DRRA.

The importer preferred an appeal before the Collector Appeals (Lahore) against the assessment made by the collectorate. Collector (Appeals) directed to release the goods provisionally under section 81 of the Customs Act 1969 pending determination of appropriate PCT of the impugned item through Classification Centre, Karachi.

The main contention of the importer before the Adjudicating Authority was that the PVC car mats are regularly being released through different field formations under the PCT heading 3926.9099, and the Adjudicating Authority at Karachi has already upheld the classification under said PCT heading in another case.

After due deliberation, Chairman of the Classification Committee Additional Collector Mohammad Haris Ansari held that the floor covering/mats made of polyvinyl chloride (PVC) solely or principally designed for use in vehicles are classifiable under PCT heading 8708.29 depending on the type of vehicle for which the same have been designed.

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