KARACHI: The Customs Classification Committee (PCT Committee) has ruled that textile machinery parts/accessories i.e. Rubber Cot is appropriately classifiable under PCT heading 4016.9990 if composed of vulcanized synthetic rubber whether or not reinforced with fabric or 8448.3900 if reinforced with metal and as far as Rubber Apron, serving purpose of conveying type belt, same is classifiable under PCT heading 4010.1200.
The Additional Collector of Customs, Faisalabad referred a case to PCT committee that Audit pointed out that Rubber Apron and Rubber Cot classified under the PCT heading 8448.3900 by the Collectorate Faisalabad should have been classified under the PCT heading 4015.1900.
MCC Faisalabad opined that the Collectorate classified both items i.e. Rubber Apron and Rubber Cot under PCT heading 84.48 since the heading covered auxiliary machinery for use with machines of heading 84.44, 84.45, 84.46 or 84.47 (for example dobbies, jacquards, automatic stop motions, shuttle changing mechanisms); parts and accessories suitable for use solely or principally with the machines of this heading or of heading 84.44, 84.45, 84.46 or 84.47 (for example spindles and spindle flyers, card clothing combs, extruding nipples, shuttles and heald frames, hosiery needles).
It was further elaborated that PCT heading 4016.9500 is meant for classifying other inflatable articles, whereas Rubber Apron and Rubber Cot imported were not inflatable and hence could not be classified under PCT heading 4016.9500.
The PCT Committee Headed by Chairman Zeba Bashir, examined the issue of classification of Rubber Apron and Rubber.
Some members of the Comittee opined on the basis of practice prevailing in Customs House, Karachi with respect to classification of both items and rationale behind the classification. It was explained that Rubber Cot was classifiable under PCT heading 8448.3900, being essential part of textile machinery. On the other hand Rubber Apron being an accessory was classifiable under PCT heading 4016.9990.
In order to understand the function of Rubber Apron and Rubber Cot information was obtained from different. It was explained that Apron and Cost are used in textile manufacturing machinery.
Aprons are considered converting type belts for guiding the yarn through the spinning process. The aprons are composed of a continuous tensile member sandwiched between two layers of synthetic fiber.
On the other hand, cots are rollers constructed of synthetic rubber vulcanized with sulphur, with or without reinforcements.
The reinforcements are another synthetic rubber, vegetable or synthetic cord or fabric, and/or metal.
In use cots are mounted on plain or anti-friction arbors and then used on rings, open end or air jet spinning machines in order to draft fibers into yarn.
Hence it was gathered that since Rubber Apron serves the function of a conveying type belt, and are composed of textile threads embedded in a rubber material, the same shall attract classification under 40.10.
On the other hand Cots are entirely made up of synthetic rubber vulcanized with sulphur reinforced with different materials which are either rubber or fabric or metal. Hence classification of cot will be determined according to its constituent material.
The Customs Classification Committee concluded that Rubber Cot is appropriately classifiable under PCT heading 4016.9990 if composed of vulcanized synthetic rubber whether or not reinforced with fabric or 8448.3900 if reinforced with metal and as far as Rubber Apron, serving purpose of conveying type belt, same is classifiable under PCT heading 4010.1200.