GOVERNMENT OF PAKISTAN

COLLECTORATE OF CUSTOMS (APPRAISEMENT)

CUSTOM HOUSE, KARACHI.

No.PCT/CC/171/-APPG.                                                     dated: 13.01.1988.

PUBLIC NOTICE NO: 24/1987-(APPRAISEMENT)

Subject:        Classification of plastic decorative trims for use with refrigerators 

A question arose regarding the classification of “Plastic Decorative Trims” used us mounting on the refrigerator doors. The trims in question are made of plastic, specifically designed and shaped for mounting on the doors refrigerators.

PCT Committee of the Custom House, considered PCT headings 39.07 and 84.15 as two possible alternate heading for the classification of the subject goods. PCT heading 84.15 covers "Refrigerators and Refrigerating Equipment (electrical and other)". The goods under reference are dereference are identifiable for use with refrigerators. Parts which are recognizable as specialized to or mainly for use with particular machines or apparatus. CCCN Explanatory Notes heading 84.15 including parts for classification under heading 84.15 subject to the general provisions regarding the classification of parts. Section Note 1(g) to Section XVI of Pakistan Customs Tariff however, excludes parts of general use from classification in Section XVI (Chapters 84 and 85 Pakistan Customs Tariff). Parts of general use, as per afore-quoted note, are the parts" as defined in Note 2 to Section XV, of base metal (section XV) or similar goods artificial plastic material (which are generally classified in heading 39.07)'. Note No. 2 to Section XV of Pakistan Customs Tariff reads as follows:- throughout the nomenclature the expression "parts of general use means:-

(A)         Goods described in heading Nos. 73.20, 73.25, 73.29, 73.29 and 73.32 and similar goods of other base metals.

(B)         Spring and leaves for springs, of base metal other than clock and spring in heading No. (91.11) and:

(C)              Goods described in heading 83.01, 83.02 (A) (83.07, 63.09 and frames mirrors of base meters of heading No. 83.06.

Base metal fitting and mounting of a kind suitable for furniture, doors, etc., fall for classification under PCT heading 83.02. Metal decorative fittings are specific indicated in the CCCN Explanatory Notes to heading 83.02 (Page- 1136). These notes add that “goods within such general classes remain within the present heading even if they are designed for particular uses (e.g. door handles or hinges for automobiles". The decorative trims in question are exclusively designed to be mounted on the doors of refrigerators. They are similar to the fittings and mountings described under heading 83.02 with the difference of constituent material as such they are parts of general use as defined in Note 2 to Section XV. By virtue of Section 1(g) to Section XVI of Pakistan Customs Tariff "Parts of general use as defined in Note 2 to Section XV and made of artificial plastic material are excluded form section XVI and they are classified under heading 39.07.

In view of the fore-going it is ruled that the decorative trims made of plastic for use with refrigerator fall for classification under PCT heading 39.07.

Signed by

(KHALIL MASOOD)

COLLECTOR

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