KAACHI: The Pakistan Customs Tariff (PCT) Classification Committee has classified Decolox 32 (Benzoyle Peroxide) to fall under HS Code 3824.9099 being more relevant with the chemical composition of the goods. According to details, a product namely Decolox 32 (Benzoyle Peroxide) was imported from Germany and release sought under PCT 2916.9090. The classification of the goods became a contention issue and was referred to classification committee for consideration. During the hearing, the representative of the importer furnished original literature of the manufacturer describing the product as flour improver with certain qualities including: Compensation for a low gluten or protein content; compensation for crop damage caused by the weather; optimization of wheat mixtures; correction of excessively strong or weak wheat varieties; improvement of qualities with wet or weak doughs; compensation for shortages of quality wheat and trouble-free inclusion of substitutes such as maize or tapioca. In order to determine the composition, the goods were subjected to chemical test, which found the product to be a preparation consisting of benzoyle peroxide in association with calcium carbonate, calcium phosphate, corn starch, anticaking agent in the form of white powder likely to be used as flour improver. Various HS codes were considered for classification of the goods such as 2916.3200, 2106.9090 and 3824.9099. It was unanimously agreed by the committee members that such type of preparations have no specific classification/HS Code in PCT. Since, the goods contain benzoyle peroxide and in the form of white powder to be used as flour improver, it will be classified under HS Code 3824.9099 as it is out of purview of 2916.3200 being not a separate chemically defined compound and as well as from HS Code 2106.9090 since the product does not have any nutritive value.