All Polymeric MDI classifiable under PCT 3909.3000

KARACHI: Chairman Classification Committee Additional Collector Haris Ansari has ruled that Polymethylene Polyphenylene Isocyanate Wannate PM-2010 (Polymeric MDI) are appropriately classifiable under PCT 3909.3000.

MCC Appraisement, Lahore, forwarded a reference for the classification of `Polymethylene Polyphenylene Isocyanate Wannate PM-2010′ (Polymeric MDI), imported by M/s Orient Electronics (Pvt) Ltd. declared under PCT heading 3824.9091. The Collectorate is of the view that the afore-said item is correctly assessed by the Collectorate in PCT heading 3909.3000 in the light of lab test report and Explanatory Notes to HS Chapter 39 issued by WCO in 52nd Session in September, 2013 wherein it was held that the goods polymeric Diphenylmethane Di-isocyanate are classifiable under in HS 3909.

However, M/s. Akhtar Ali & Associates on behalf of traders contested the classification issued by the Classification Committee in respect of an item namely Suprasec (DNG-2) (Di-isocyanate Diphenylemethane) wherein classification of item namely Wannate 8019 was decided in PCT heading 3824.9091. The Collectorate also informed that earlier they had referred the matter to FBR and the Board directed the Collectorate to refer the matter to Classification Committee for obtaining fresh ruling. The Board also directed to allow clearance of MDI under PCT 3824.9091 as per the existing practice till decision of the Classification Committee.

The Committee noticed that the confusion between MDI and Polymeric MDI arose with the creation of National Heading 3824.9091 in the year 2002-03 when the item Diphenyl methane (Di-isocynate) (MDI) was inserted in Pakistan Customs Tariff under PCT 3824.9091.

However, detailed scrutiny led the Classification Committee to the conclusion that the said insertion in Chapter 38 was duplication as the item MDI was already covered under Chapter 29 in the HS Code 2929.1000 under the heading isocynate as explained in Para 12(b) above. There is nothing on record to suggest that the national heading 3824.9091was created to classify Polymeric or crude MDI in this Heading.

Hence the Classification Committee holds that the imported item under discussion i-e “Polymethylene Polyphenylene isocyanate Wannate PM-2010 (Polymeric MDI)”, which is confirmed through lab tests, conducted through Custom House Lab and HEJ Lab, as mixture of pure MDI and polymeric MDI, is classifiable under HS Code 3909.3000 in light of Explanatory Notes to HS Code 39.09.

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