Mobile Dummy classifiable under PCT 3926.9099

KARACHI: Chairman Classification Committee Additional Collector Haris Ansari has determined that ‘mobile dummy’ is appropriately classified under PCT 3926.9099 through application of GRI.

The Model Customs Collectorate, Faisalabad  informed that during the course of Audit, Directorate General Audit (Customs & Petroleum), Lahore has pointed out that Dummy Mobiles imported are cleared under PCT Heading 9618.0000, which deals with Tailor dummies and other Pay fissures; automata and other animated displays used for shop window dressing’ and thus Dummy mobile are outside the preview of HS Code 9618.0000 and are correctly classifiable under PCT 3926.9099.

The Collectorate is of the view that the impugned are made-up of composite material i.e. outer being of plastic body and inner of metal which constitute major portion of the product in terms of weight and which makes it outside the ambit of HS Code 3926.0000, which is exclusively meant for goods made purely of plastic material and as Mobile dummy is only used for display at shops for confirmation of shape, specification, weight of mobile phones thus appropriately classifiable under HS Code 9618.0000. The Collectorate accordingly forwarded the case on the recommendation of DAC to the Classification Center for consideration and decision.

After detailed deliberation, Chairman Classification Committee determined that ‘mobile dummy’ is appropriately classified under PCT 3926.9099 through application of GRI.

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