MCC Appraisement (East) issues tariff classification for thermoplastic rubber

KARACHI: Model Customs Collectorate Appraisement (East) has issued tariff classification for thermoplastic rubber after the dispute arising between importers and customs officials over the valuation.
It is notified that the importer M/s Amin Tech, Lahore had filed good declaration under PCT code 4002.9900 but at the time of assessment MCC Appraisement (East) assessed the good under different PCT code of 4005.1090.
However, the Pakistan Council of Scientific and Industrial Research (PCSIR) reports have been proven that the subject goods consisted of Plastic (five percent), styrene butadiene copolymer (85 percent), carbon black (two percent), and carbonates of calcium/magnesium (eight percent) therefore, compounded rubber having carbon black which should be classifiable under PCT code 4005.1090.
A notification said, “According to chapter notes of chapter 40 of Pakistan Customs Tariff and explanatory notes of harmonized system of World Customs Organization, HS code 40.02 does not apply to any rubber or mixture of rubber which has been compounded, before or after coagulation, with vulcanizing agents, accelerators, retarders or activators, pigments or coloring matter, plasticizer or extenders.”
Similarly, the term of heading 40.05 expressly mention compounded rubber and sub-heading 4005.10 pertains to rubber compounded with carbon black or silica.
At a meeting, the importer briefed the classification of good (Gomma Thermoplastic Rubber) and said that it is a physical mixture of different synthetic rubbers and there is no single/individual thermoplastic rubber made up of single co-polymer that is why they claimed the classification of the good under said PCT which is relating to synthetic rubber.
Meeting with stakeholders was convened on June 6, 2014 in the classification center, Customs House, Karachi which was attended by representatives of M/s Amin Tech, departmental representatives and members of the classification committee.