GOVERNMENT OF PAKISTAN

COLLECTORATE OF CUSTOMS (APPRAISEMENT)

CUSTOM HOUSE, KARACHI.

No.Si/Misc./483/87-lll                                                          dated: 30.12.1987 

PUBLIC NOTICE NO: 22/1987-(APPRAISEMENT) 

Subject:        Pct classification of plastic dropper syringes 

A question arose regarding the classification of dropper type syringes, these syringes are made of plastic and used to feed medicinal syrup in children, proportional on the syringes indicates the/quantity to be administered to the patients.

PCT Committee of the Custom House considered heading 39.07 and 90.17 of Pakistan Customs Tariff as the possible headings. PCT heading 39.07 covers articles made of plastic which have general use and application. The PCT heading 90.17 covers medical, dental, surgical and veterinary instruments and appliances which are used in the professional practice. The instruments falling within this heading may be made of material including precious metal as given in the CCCN Explanatory Notes to heading 9.17 (page 1676). These Notes include syringes of all kind made of glass, metal plastic etc. for classification under the said heading. The goods under reference are the form of syringe made of plastic and have exclusive use in the medical profession. Since the subject goods are specifically indicated in the CCCN Explanatory Note: heading 90.17.

PCT Committee was of the opinion that by virtue of Rule 3(a) of the Rules for interpretation goods in question are appropriately classifiable under PCT heading90.17.

In view of the foregoing it is ruled that plastic dropper type syringes fall classification under PCT heading 90.17.

Signed by

(KHALIL MASOOD)

COLLECTOR

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