KARACHI: Customs Classification Committee has declared that the appropriate classification of Granular Straight Sulphur Fertilizer will be under heading 38.24 (sub heading) 3824.9099 in terms of GIR-1.
The issue regarding classification of the product namely, “Granular Straight Sulphur Fertilizer” imported from Oman was forwarded by MCC Appraisement-East. The product is in the form of yellowish grey pellets.
Meetings of the Classification Committee were held whereas importers were insisting upon classification of the product under PCT heading 2503.0000.
Contrarily, the R&D Section of MCC (Appraisement-East) was of the view that the product is classifiable under PCT heading 3824.9099.
During discussion, another opinion also came up for classifying the product under Chapter 31 of the Pakistan Customs Tariff. The Classification Committee held detailed deliberations on the matter with participation of relevant stakeholders including representatives of the importer and the Custom House, Laboratory.
In order to ascertain chemical composition of the goods, sample was sent to the HEJ Laboratory of Chemistry, University of Karachi who provided analytical result.
The Classification Committee notes the HEJ Laboratory has categorically confirmed that the product is 90 percent sulphur (colloidal) due to which heading 25.03 excludes it from Chapter 25 read with Explanatory Notes thereof.
However, the product is also not classifiable under heading 28.02 being less than 99.5 percent pure colloidal (as required under explanatory Notes to Chapter 28).
The product being non-nitrogenous, is also excluded from heading 31.02.
After thorough examination of samples of the goods, analytical test reports, composition of the constituent materials and physical attributes of the product, the Classification Committee has unanimously concluded to classify the product declared as “Granular Straight Sulphur Fertilizer” under heading 38.24 (sub heading 3824.9099) in terms of GIR 1.