GOVERNMENT OF PAKISTAN
COLLECTORATE OF CUSTOMS (APPRAISEMENT)
CUSTOM HOUSE, KARACHI.
No. PDP-Kar/590-Cus. dated: 27-11-1988
PUBLIC NOTICE NO. 6/1988-(appraisement)
Subject: The point at issue is the correct classification of Tissue Paper In rolls.
(i) TISSUE PAPER:
According to paper Dictionary Page 444 it is defined as:
A general term indicating a class of papers of characteristic gauzy texture, in some case fairly transparent made in weights lighter than 18 pounds (24x36- 500). The class includes sanitary tissues, wrapping tissue, waxing tissue stock, twisting tissue stock, fruit and vegetable wrapping tissue stock pattern tissue, stock, sale-book tissue stock and creped wadding. This sue papers are made on any type of paper machine, form any type of pulp including reclaimed paper stock. They may be glazed or unglazed and are used for wide variety of purposes.
ii) TISSUE PAPER:
According to Dictionary and Encyclopedia of paper and papermaking:
Tissue on tissue papers (also termed (US) commercial or packing tissues) are fine, thin, soft, un-sized papers made of strong materials such rag hemp fibres, beaten very finely or of CHEMICAL WOOD PULP and proportion of straw pulp; cheap tissues, and those containing MWP are chiefly made on the SINGLE CYLINDER MACHINE of about 5 1b. DEMY 1 gm per sg. Meter). They are usually unsized, nearly transparent, though never LAID sometimes felt ribbed (see FELT FINISH & FELT MARK) chiefly used for wrapping and protecting purposes and should as a rule be free from chemical substances which might tarnish or scratch metal or glass goods, (see ANTI-TARNISH, CUTLERY, GRASS BLEACHED, SILVER). If white, mostly DYED WHITE, through special uses requires such paper such paper without any tint or blueing (HM. 11.91).
iii) TOILET TISSUE:
According to Dictionary and Encyclopedia of paper and paper making. Toilet tissue or Sanitary Tissue (absorbent, bulky and generally of rough finish) see also FACIAL: and rendered FIREPROCF by IMPREGNATION, "National" tissues, surface-stained in nation or flag colours, Flower tissues surface - stained in nation or flag colours, flower tissues for the manufacture of artificial flower (Fr. Paper serpente Ger. Blumenseiden. Du. Bloemizjide, gekleuredZijide P. It. C. fiorate, a fioramin Sp. P sada de color, P. Seaadparatloers. SW. kulort Silks paper) decorated with flower designs etc. SPINNING TISSUE: tissues for engravers see Japanese & CHINESE paper. For printing tissue see POTTERY. For Splicing Tissue see PASTER. See also CONDENSER AND LENS PAPER WRAPPINGS, SMALL HANDS.
iv) TOILET PAPER:
According to Paper Dictionary page 144 it is defined as:-
A sanitary tissue paper manufactured from a variety of furnishes in bleached semi-bleached and unbleached grade. The most popular types are semi-creped, (basis weight 10 to 14 pounds (24x36-500) and facial tissue type in two or more plies (basis weight per ply about 10 pounds (24x36). Besides while, pastel shades are in demand. Some qualities are developed through embossing during the converting process. The principal characteristics are softness, absorbency, cleanliness and adequate strength (considering easy disposability). It is marketed in rolls of varying sizes or in interleaved packages.
v) CREPE:
Crepe papers are CRINKLED tissues or heavier papers of any colour, even coated with gold copper powder, produced either by passing through rollers bearing the pattern sometimes termed dry or semi creped, or by crowding the wet sheet on a heated roll by means of a DOCTOR during manufacture on the paper making machine, also called wet or full crepe, or after manufacture by creping the paper in the cross direction on special creping machines after it has been wetted again. Attempts to produce crepe paper without heat unsuccessful. Creping may however, also be done in the long direction and even in both directions on the same sheet thus producing a much higher bursting strength than in the base paper.
vi) CRINKLED
Crinkled, another term for CREPE, ADP says this term is only applied to fairly heavy papers, largely used for COVERS while crepe is more usually restricted to tissues and lightweight papers. It stretchable in both directions, paper may be described as crinkled and corrugated.
Creped & crinkled paper as defined in the Brussels Nomenclature under head (2) of heading 48.05 must possess wrinkled surface in a manner original surface area of the paper is considerably reduced in the process and the resultant product has the property of elasticity. Besides above creping can be done even in both the directions of the same sheet thus producing a much higher bursting strength than in the base paper.
I have gone through the record of the case of SI/Misc/17/84 EW were simple tissue paper without crepe. The C.E's observations as recorded at gape 17 of the( relevant file, paper (ii) is clear on the issue; "The type of Tissue Paper imported was neither having any elasticity nor reduction. Of surface as can readily be observed standard creped and crinkled".
I feel that the third para of C. E's observation is the basis of doubt as to whether the goods were of PCT 48.01 or of that are classified under 48.05.
I after having seen the variety of tissue papers and the suppliers samples on record Tissue Paper Plain, Tissue Paper semi dried, tissue paper full crepe and after consulting various dictionaries, literature and expert opinion of Chemical Examiner, is of firm opinion that the type of tissue paper imported since was not answering to the definition given in Notes to Brussels Nomenclature under heading 48.05. The imported goods was, correctly assessed under heading 48.01 H(ii) of Pakistan Customs Tariff as un-creped / crinkled Tissue Paper.
Signed by
(MUHAMMAD SULAIMAN)
COLLECTOR
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