KARACHI: Chairman Classification Committee Additional Collector Haris Ansari has ruled that bulb glass parts are appropriately classifiable under PCT 8539.2910 . MCC Appraisement East forwarded a reference to the Classification Committee for determination of appropriate HS Code of bulb glass parts. The imported was claiming the classification under PCT 8539.9090. Conversely the clearance collectorate is of the opinion that impugned product is classifiable under PCT 8539.2910 since the same has attained the essential of complete bulb. The committee observed that the impugned product is an incandescent type glass bulb fitted inside with tungsten filament, lead wire (contact / support wires), glass mount / support without insulation / base cap and electrical foot contact. The two wires coming out from the bulb when connect to the power source illuminates the bulb. The only process required to make it a complete bulb is soldering wires with metal caps with some binder, through a machine, to the bulb. However, it is pertinent to mention that the form in which the impugned product has been imported has attained all the properties of a complete bulb and at this stage the product cannot be used for any purpose other than a 'bulb'. Hence, Committee is of the view that the impugned product i.e. incandescent type glass bulb fitted inside with tungsten filament, lead wire (contact / support wires), glass mount / support, without base cap and electrical foot contact in present form has attained the essential character of the finished product i.e. Bulb and merely non inclusion of soldering flux, joining compound and binding cement in the imported goods do not render the goods as parts. The Classification Committee found HS Code 8539.2910 appropriate classification for the bulb glass parts.