GOVERNMENT OF PAKISTAN

COLLECTORATE OF CUSTOMS (APPRAISEMENT)

CUSTOM HOUSE, KARACHI.

No. PCT/CC/119/87                                                             Dated 15-01-1987 

PUBLIC NOTICE NO. 2/1987-(APPRAISEMENT)

SUB:              CLASSIFIACITON OF SOLID MARKER.

A question arose regarding PCT Classification of Solid Marker used to mark, write and paint on any surface. According to the literature produced by the importer, the goods under reference are paints in solid form, marked in different Colours. It possesses superior cold and heat resistance as well as alkali and acid resistance. It can write even in water and can be used in upward direction as it is not in liquid form. Scratches on furniture, shoes and metals can be made with the use of similar, color of solid marker as it can be used as substitute for acrylic colours.

The PCT Committee of the Custom House has examined of its classification. The Solid Marker can be used by anybody for marking, writing repainting on any surface. It does not have exclusive use by artist, students and sign board painters. As such it is excluded form PCT heading 32.10 which covers prepared colours and paints of a kind used by artists, students and sign board painters only.

The product under reference has a covering of Plastic tube and cap on the crayon and it does not conform to the physical state of goods falling for classification under PCT heading 98.05. Explanatory Notes to CCCN Section XX page 1760 define that the articles falling within this heading are of two types.

A)   Those without any covering or simply conversed with a protective band of paper (e.g. Chalks, drawing charcoals, pencil leads, crayons and pastels and state pencils).

B)   Pencils, with "Leads" encased in wood or I some cases in a rigid sheath composed of layers of papers. Hence Solid markers do not qualify to fall under PCT heading 98.05 as they are not in bare form have covering.

The product under reference is solid marker and bears the same inscription. Markers are specifically mentioned under PCT heading 98.03 and by virtue of Rule 3(a) to the Rules for the interpretation of the first schedule "the heading which provides the most specific description shall be preferred to headings providing a more general description".

It is, therefore, ruled that on the basis of form, constituent material, physical state, use, the Explanatory Notes to CCCN and the Rules for the interpretation, Solid Marker Cinder reference falls, for classification under PCT heading 98.03.

Signed by

 (KHALIL MASOOD)

COLLECTOR

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