Classification Committee fixes HS code 38.24 for silicone defoamers, anti-foaming agents

KARACHI: The Customs Classification Committee has ruled that HS heading 38.24 is appropriate for the classification of silicone defoamer/anti-foaming agent SIXIN X-1050 KT, X1050 FT and XD-50.

MCC Appraisement (West) forwarded a reference to the Classification Committee for determination of correct classification of three silicone defoamers “SIXIN X-1050 KT, X-1050 FT and XD 50” imported by M/s Dewan Mushtaq Trade Ltd Karachi from China.

The importer declared under PCT Heading 3910.0000 (Silicones in primary forms), whereas; the Collectorate assessed the goods provisionally under PCT Heading 3824.9099. The matter was taken up by the Classification Committee and meetings were conducted.

The representatives of importer, Model Customs Collectorate Appraisement (West), Technical expert from Custom House Laboratory, Karachi and members of the Committee attended the meetings.

The classification committee formed by Collector Ashad Jawad is headed by Additional Collector Haris Ansari and comprising Deputy Collectors Rizwan Mehmood and Dr. Shahzad, Principal Appraiser Bahadur Khan and Muzaffar Rizvi, Appraising Officers Safdar Zaman, Saeed Soomro and Masroor Kazi.

Defoamers being ‘preparations’, irrespective of the industry where they are used cannot be classified under HS 3910.0000.

For appropriate classification of the impugned goods, the Committee analyzed HS Code 38.09, which covers preparations of a kind used in the textile, paper, leather or like industries, not elsewhere specified or included. The Explanatory Notes of HS 38.09 mentions that this heading covers a wide range of products and preparations of a kind generally used during processing or finishing of yams, fabrics, paper, paperboard, leather or similar materials, not specified or included elsewhere in the nomenclature.

The Committee observed that there is no specified heading for defoamers / anti-forming agents under HS Code 38.09.

For the appropriate classification of the impugned goods, the Committee considered HS Code 38.24 which covers preparations of the chemical or allied industries including those consisting of mixtures of natural products. As per information available on internet, the chemical or , allied industries include petroleum, glass, paint, ink, sealant, adhesive and food processing industries etc. and further food processing industries include cannery, fish processing, laughter house and sugar industry etc.

The Committee observed that HS code 38.24 in its main heading clearly states that it includes chemical products and preparations of the chemical or allied industries. Defoamers  “SIXIN X-1050 KT, X-1050 FT and XD 50” fulfill all requirements to be covered under HS heading 38.24.

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