GOVERNMENT OF PAKISTAN
COLLECTORATE OF CUSTOMS (APPRAISEMENT)
CUSTOM HOUSE, KARACHI.
No.SI/MISC/1187/82-1. Dated: 27-7-1983
PUBLIC NOTICE NO. 18/1983 (APPRAISEMENT)
SUB: Classification of paraphenylene-diamine with tartaric acid
It is notified for general information of the trade that on test the product described as paraphenylene- diamine with tartaric acid has been found to consist of phylene-diamine carboxylic acids and emulsifier (surfactant) act in the form of grayish powder.
The above product is a prepared hair dye in bulk packing ready for use, the confusion arises in interpretations of note 2(b) to chapter 33 which reads as under.
Products whether or not mixed (other than aqueous distillates and aqueous solutions of essential oils), suitable preparations or as room deodorizers put up in packing of a kind sole by retail for such use."
The expression perfumery cosmetic or toilet preparation in heading No.33 06 is to be taken to apply inter alia to:-
(a) Prepared room deodorizers whether or not perfumed.
(b) Product whether or not mixed (other than aqueous distillates and
aqueous solutions of essential oil)suitable for use as perfumery cosmetics or toilet preparations or as room deodorizers put up in packing of a kind sold by retail for such use.
It is incorrect to infer that note 2(b) of chapter 33 limits the scope of heading to products in retail packing as will. The word interlaid mentioned in the note means that this heading includes the product mentioned in sub-note (a) and (b) among other products.
The other product includes products for use perfumery cosmetics and toilet preparations in bulk packing as will. The customs cooperation council has according opined for classification of lipstick preparation in bulk under heading 33.60.
In view of the above the aforesaid product and other product for the use as perfumery cosmetics and toilet preparations in bulk packing are classifiable under heading 33.60 of the P.C.T.
Signed by
(M. MUBEEN AHSAN)
COLLECTOR
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