Chemicals are classifiable under their respective headings

KARACHI: Chairman Classification Committee Additional Collector Haris Ansari has ruled that chemicals Polyol, Isocyanates, Catalyst & hardner viz-a-Viz Polyurethane are classifiable under their respective HS Codes according to their placement in tariff.

Classification Committee received representations from various shoe manufacturers for ascertaining the classification of Polyol, lsocyanates, Cataylst & Hardner’ viz-a-viz Polyurethane. Presently, all these tour chemicals are being classified under their respective HS Codes according to their placement in Tariff.

However, the importers are of the view that these four chemicals are pre-polymers of Polyurethane and are to be classified under the heading of Polyurethane. i.e. 3909.5000. Whereas the local manufacturers of same items contest single heading classification on the ground that these item are to classified separately in light of their chemical composition read with Explanatory Notes to the Harmonized system.

Classification Committee deliberated upon the classification of subject items and analyzed the issue of classification of ‘Polyol, lsocyanates, Cataylst & Hardner’ in the light of the test reports of the goods, the arguments of both the sides and opinion of the Deputy Chemical Examiner Shams-uz-Zaman from Customs Lab.

While the determination of classification was under consideration of the Committee, representative of local manufacturer submitted a judgment of the Sindh High Court, wherein the Court has held that these items do not fall under PCT Heading 3909.5000 and are classifiable under their respective headings.

The representatives of the importers were enquired whether any appeal was filed against the order of High Court, to which they confirmed in negative.

Since the issue of classification of these items has already been settled by the High Court, Karachi and this order has attained finality, as it was never assailed by the importers at any legal forum, Classification Committee is of considered opinion that in the presence of said judgment of the Court, the matter is beyond the ambit of the Classification Committee and, as such, these items are to be classified under their respective headings as decided by the Court.

Print Friendly
Bookmark the permalink.

Comments are closed

  • [qrcode size="150" alt="QrCode" class="qrcode" credit="FALSE"]