KARACHI: Customs Classification Committee has addressed several references for the classification of imported items in the last couple of months, as dozens of Classifications and Advanced Ruling were issued.
Chief Collector Ashad Jawwad and Chairman Classification Committee Mushtaq Shahani along with his team comprising Assistant Collector Rahat Naseem, Principal Appraisers Khurram Rafiq, Gulam Yasin, Appraising officers Baber Raza, Usman Tariq efficiently addressed the pending requests and references to facilitate trade and importers.
The Collectorate of Appraisement, East, Karachi forwarded a reference to Chairman Classification Committee, Additional Collector Mushatq Shahani for determination of appropriate classification of ‘Cobas P 501 Post-Analytical Unit’ imported by M/s Rosche Pakistan Limited.
The Classification Committee is of the view that ‘Cobas P 501 Post-Analytical Unit’ is appropriately classified under PCT heading 8428.9090 by application of GIR 1, 3(b) and Section Note (3) of Section XVI.
The Collectorate of Customs Appraisement-East, Karachi sent a reference for customs classification of ‘Printed Aluminum Foil Composition Packaging Film’.
The Classification Committee is of the opinion that in terms of GRI 1 & 3(b), the subject goods ‘Printed Aluminum Foil Composition Packaging Film’ are classifiable under PCT heading 7607.2000.
Collectorate of Customs, Appraisement (East), Karachi forwarded references for Customs classification of ‘Vinyl Composition Tiles’.
Committee is of the view that the imported ‘Vinyl Composition Tiles’ are classifiable under PCT heading 3918.1000, under GIR 1.
The Collectorate of Customs (Enforcement), Peshawar forwarded a reference for classification of ‘PVS-7 3N Night Vision Goggles With Extra Lens’.
Committee is of the view that the imported “PVS-7 3N Night Vision Goggles With Extra Lens” is classifiable under PCT heading 9005.8000, under GIR 1.
The Classification Committee determined the imported impugned goods i.e “Networking equipment namely System Cell FI DUO EXA D32-1/0 BT system Celfi Repeater and CL-FI Duo Smart Signal Booster (Network Unit)” are classifiable under PCT heading 8517.6290, in terms of GRI 1 and 6.
The Classification Committee determined the imported “Hybrid steam boiler Model No. ZLI-SS-1500.12” is classifiable under PCT heading 8402.1990, under GIR 1.
The Classification Committee is of the view that in the light of GIR 1 and 6, aluminum waste and scrap, identifiable to be comprising of ‘auto-parts’, is classifiable under PCT heading 7602.0010 (— Of auto parts), and in case the source from where the aluminum waste and scrap was drawn is completely unidentified, due to physical nature of such waste and scrap, and the same comprises of a variety of mixed aluminum waste and scrap, predominately of other than auto-parts, then such the aluminum waste and scrap shall fall under PCT heading PCT heading 7602.0090 (— Other).
Classification Committee is of the view that in light or Rule 1 & 6 of GRI, the impugned goods “99.99% purity copper tinned busbar having thickness less than one tenth of width” are classifiable in heading 74.09, and the appropriate PCT heading at that relevant time (prior to 01.07.2022) was 7409.1900 (– Other), whereas, after promulgation of Finance Act, 2022, the appropriate heading by description has been created and the same are classifiable under PCT heading 7409.1910 (- – – Busbars of electrolytic grade of 99.9% purity).
M/s. Haji Yaseen & Sons, Lahore, requested for issuance of Advance Ruling on classification of Mis-printed Electrolytic Tin Plate (ETP) Steel Sheets under Pakistan Customs Tariff.
Committee is of the view that the appropriate and applicable Pakistan Customs Tariff heading for the subject goods will be PCT Code 7210.9010 (—Secondary Quality) in the light of sub-heading Explanatory Note to heading 72.10 and in terms of GIR 3(a) and 6.
M/s Huawei Technologies Pakistan (Pvt) Ltd, Islamabad vide application received on 20.06.2022 requested for the issuance of advance ruling on classification of “Power Cube 1000 V300R002C29” under Pakistan Customs Tariff in terms of Section 212B of the Customs Act, 1969 read with SRO 1213(I)/2020 dated 11.11.2020.
Advance Ruling Committee held that the product in question “Power Cube 1000 V300R002C29” is classifiable under PCT heading 8504.4090 by virtue of Rule 1 and 3(a) of the General Rules of Interpretation.