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Customs Appraisement East issues clarification of weather strip

Customs Appraisement East issues clarification of weather strip

KARACHI: Collectorate of Customs Appraisement East issued clarification of weather strip (tuft and strip composed of polypropylene).

According to the details, M/s Eagle Clearing and Forwarding Agency has filed reference to Chief Collector (Appraisement) South, Karachi for clarification regarding weather strip. It is important to mention here that M/s United Trade Impex imported a consignment declared to contain weather strip under PCT heading 5911.9090.

However the Collectorate assessed the goods under PCT heading 3925.9000.The importer fell back in argument that data under both PCT headings available was causing trouble for them to find appropriate PCT heading.

The representation was forwarded to the clarification center by the office of Chief Collector (Appraisement) South, Karachi. Weather Strip (tuft and strip composed of polypropylene) is appropriately under H.S code 5911.9090 or under H.S code 3925.9000 as per database history or under any other relevant heading of the first schedule to the Customs act 1969 (Pakistan Customs Tariff).

Weather Strips are imported in rolls of continuous length of 500 meter each having width of about 7mm. One representative sample has also been tested by the Customs House Laboratory and according to lab report it is in the form of white strip with brown colour tufts/pile on one side which is covered /laminated on lower side with translucent strips composed of polypropylene. The report also states that both the tuft and strips are composed of polypropylene with percentage ratio of plastic strip and tufts /pile 60 % and 40 % respectively.

Customs House Lab suggested that the product attracts two PCT headings 3925 and 3926 in their opinion but heading 3926 is more appropriate.

However after looking further into matter and visual inspection of the representative sample, product details retrieved through previous import clearance data and images uploaded into the WeBOC system indicate that product has multi-purpose usage after cutting into various sizes as per requirements.

The product Weather Strips imported in rolls of continuous length of 500 meters each and having width of about 7mm, both the strip and tufts of which are composed of polypropylene are appropriately classifiable in application of GRI-I under PCT heading 3920.2090, which provides for other plates sheets film, strip of plastics, non-cellular and not reinforced, laminated, supported or similarly combined with other materials of polymers of propylene.

The ruling issued in terms of Chapter-Ii (Classification) of the CGO.12/2012 dated 15/06/2002 and any appeal against the ruling shall lie with the Federal Board of Revenue under Rule 2 of Pakistan Rules to the General Rules of Interpretation.

The issued ruling was based on the documents and import clearance data and shall be treated as annulled if it is found at any subsequent stage that same was obtained by providing incorrect, false, misleading or incomplete information by the applicant.