GOVERNMENT OF PAKISTAN
COLLECTORATE OF CUSTOMS (APPRAISEMENT)
CUSTOM HOUSE, KARACHI.
No. SI/Misc./98/86. dated 07.09.1987
PUBLIC NOTICE NO. 19/1987 (APPRAISEMENT)
SUB: CLASSIFICATION OF NEUTRA RUSTS 661 EMULSIONS, A CHEMICAL PRODUCT FOR NEUTRALISING RUST.
A question arose regarding the PCT Classification “Neutra Rust 661 Emulsion’' which is a chemical product for neutralizing rust by applying it on rusted ferrous metal surface.
Neutra rust, according to the catalogue published by the manufacture M/s. Double H. International Ltd, England, is a unique corrosion control material for use on rusted ferrous metal surfaces. The ferrous to be protected is converted a contact to a black complex organic iron compound by the unique deoxygenating agent incorporated in the nature Rust 661 emulsion. This corrosion resistant layer is formed by utilizing all the surface moisture and oxygen during the reduction reaction. Concurrently, the special copolymer latex emulsion covered system, with 60% solids, dries to form an impermeable barrier to oxygen and moistures. The white organic copolymer latex with a specific gravity of 1.18-GMS dries on/rusted surfaces and chemically converts them to a black non-tacky layer in 30% Minutes under normal conditions forming an independent complex iron/iron oxide/organic chemical compound which gives complete protection for the treated surface.
The product comprises of 52% solids (Vinyl Acrylic copolymer and Organic Anti Oxidant) and 48% liquids. It acts chemically with rust and forms protective layer which is completely, natural and can be used as a primer without further treatment for synthetic resin lacquers and paints etc.
PCT Committee of the Custom House considered the classification of the product under reference and identified PCT heading 39.02, 39.19 and 32.09 as possible alternate PCT headings.
Chapter 39 deals with plastics and other synthetic resins in their primary and secondary forms and articles made thereof. The item in question is not vinyl acrylic copolymer alone. It is also associated with organic antioxidant as well. Thus classification of Neutra Rust 661 under PCT heading 39.02 is ruled out.
PCT heading 38.19 deals with the residuary products of chemical and allied industries which do not fall under any other heading of the nomenclature. The antirust preparations of this heading are those which are used for the removal of rust on pip and boilers and consist generally of mineral oil. The product under reference is not preparation of the type and function as primer. It, therefore, falls outside the scope of heading 38.19 of Pakistan Customs Tariff.
PCT heading 32.09 covers primers, varnishes paints etc, perusal of the catalogue shows that Neutra Rust 661 is a special purpose varnish or primer which contains a chemical rust treatment agent. The product leaves a hard protective coat on the treated metal surface which serves as a primer for paint or can be left as black finish. The rust treatment constituent makes up only a small proportion of the total content. The main constituent is the vinyl acrylic copolymer resin with the film forming components. On account of its varnish like properties the item in question appropriately falls for classification under PCT heading 32.09.
The issue regarding the classification of the product under reference was also referred to HM Customs and Excise London for opinion through the Custom Consulate, Embassy of Pakistan, London, Custom Directorate of HM Customs on Excise has opined heading 32.09 as the proper heading.
It is, therefore, ruled that Neutra Rust 661 is appropriately classifiable under heading 32.09 of Pakistan Customs Tariff.
Signed by
(KHALIL MASOOD)
COLLECTOR
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