Classification committee finds PCT 4008.1190 appropriate for rubber seal strip

KARACHI: The Customs Classification Committee headed by Zeba Bashir Ahmed has notified that ‘rubber seal strip’ is appropriately classifiable under PCT heading 4008.1190.

The matter regarding classification of rubber seal strips was referred to the PCT Committee by the Collector, MCC Appraisement (East) in the light of Findings/Recommendations of Federal Tax Ombudsman.

M/S Shaheen Rubber Store, Lahore imported a consignment of rubber seal strips against PCT heading 4016.9320 which was assessed by the Collectorate under 4008.2110. Being aggrieved with the assessment done by the Collector, the importer approached the Honourable Federal Tax Ombudsman.

At the Classification Committee meetings, importer and his representative explained that the usage of rubber seat strips is in generator, power looms and allied machinery etc. for reduction of noise and control of vibration; hence the impugned goods could not be termed as component for vehicle.

The Committee examined the representative sealed sample of the imported product and consulted the Chapter/Section notes and Explanatory Notes. The importer’s contention about classification under PCT 4016.9320 is not tenable as heading 40.16 covers “other articles of vulcanized rubber other than hard rubber” and subheading 4016.9320 covers washers and other seals of rubber composed of cellular rubber. Since the item under consideration is not “an article” and is a “strip”, hence it falls outside the scope of article definition.

The Collectorate‘s stance about classification of item under 4008.2110 is also not maintainable as the impugned product in question is a strip of vulcanized rubber other than hard rubber, being made of cellular rubber in length and not cut to size.

The Committee after considering all aspects of the matter deliberated upon heading 4008.1190 which encompasses in its scope sheets, strips of vulcanized rubber other than hard rubber composed of cellular rubber under the description of ‘other’.

Sources said that Zeba Bashir Ahmed has been quite efficient and streamlined the classifications of a number of importable items in a record time, which not only plugged revenue leakage, and also facilitated importers.

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