GOVERNMENTOF PAKISTAN

COLLECTORATE OF CUSTOMS (APPRAISEMENT)

CUSTOM HOUSE, KARACHI.

No. PCT/CC/155/87- APPG.                                              Dated 31.12.1987

PUBLIC NOTICE NO. 23/1987-(APPRAISEMENT)

Sub:    PCT CLASSIFICATION OF DNP BAGS OF PAPER.

A question arose regarding classification of DNP Bags for use with computer. These bags are designed for use in photographic Laboratories for keeping the customers films for developing and printing. For the same reason these are called development and printing (DNP) bags. These bags are made of paper and both ends of the bags are machine holed to be fixed on computer for making entries. At the opening end of the bag two printed copies of "Customers Receipt" are pasted. Besides, columns for internal use meant to maintain record of the films received from customers are also provided. The other side of the bag is printed with the advertisement for the film and address of pick-up points spread all over Pakistan. The DNP bag is used for keeping photographic in Laboratory. It is a "special purpose bag" of a kind used in the color laboratories. These are however, provided with additional characteristics like advertisement of the merchandise, customs receipt and holes for use in the computer for making entries in the receipt.

The PCT Committee of the Custom House, has considered Tariff headings 48.16, 48.18 and 49.11 as three possible classification headings. PCT heading 49.11 covers printed matter including printed pictures and photographs, forms letters etc. The inspection of- the sample of DNP Bags shows that the attachment of customers receipts on the bag are not manufactured for the purpose of advertisement or receipts. These are designed to keep photographic films and prints for the ease of movement in the laboratory. As such these bags do not quality for classification under PCT heading 49.11.

Tariff heading 48.18 covers registers, exercise books, receipts books, diaries, file covers and other stationary of paper or paper board, bags incorporating receipts. These are designed to keep photographic films and points for the case of movement in the laboratory. As such these bags do not quality for classification under PCT heading 49.11.

Tariff heading 48.18 covers registers, exercise books, receipts books diaries, file covers and other stationary of paper or paper board. Bags incorporating customers receipts do not fall within the details of stationary items as specified in the relevant CCCN Explanatory Notes to heading 48.18 (page 689) classification of the subject bags under PCT heading was ruled out as they do not possesses the essential character of stationary.

Tariff heading 48.16 includes boxes. The bags and other containers of paper or paper board of various kinds and sizes used for the packing. Transport, storage or sale of merchandise whether do not having a decorative value. The bags in question are primarily meant for the packing and carrying of films. Negatives and prints, the essential character of the bag. CCCN Explanatory Notes to heading 48.16 (page 668) also include bags printed with the name of the merchant as well. In view of the facts stated above, it is ruled that DNP bags fall for classification under heading 48.16 of Pakistan Customs Tariff.

Signed by

(KHALIL MASOOD)

COLLECTOR