GOVERNMENT OF PAKISTAN

COLLECTORATE OF CUSTOMS (APPRAISEMENT)

CUSTOM HOUSE, KARACHI.

(COLLECTOR'S RULING)

NO. SI/Misc/626/86-III.                                                         Dated: 20.04.1989 

PUBLIC NOTICE No. 8/1989 (APPRAISEMENT)

SUB: CLASSIFICATION OF CIGARETTE TIPPING PAPER.

Cigarette Tipping Paper in rolls having a width not exceeding 15-cms i.e., to size was previously classified under heading 48.15C 03 PCT. Based on the Harmonized Commodity description and coding system such papers being cut of a width less than 15-cms were being correspondingly classified under heading 4823.9090 or 4823.1900 as the case may be.

2.         A question had arisen about the correct classification of the subject paper as  the importers have contested the classification being made by the Custom House, 1 under heading 48.23 with the plea that most appropriate classification of the subject paper under the current Harmonized System of classification is 4813.2000 or 4813.9000 depending upon size (width) of the paper. Heading 4813 covers Cigarettes Paper whether or not cut to size or in the form of booklets or tubes.

3.         Under the old tariff based on CCCN cigarette papers were classified three different-headings i.e. 48.01, 48.10 and 48.15. Now under the Harmonized tariff, cigarette paper is classified under heading 4813 only. The explanatory notes heading 48.13 at page 680 Volume 2 provided that the heading covers all cigarette paper used for wrapping the filter mass and for assembling the filter tip and cigarette respectively regardless of its size of presentation.

4.         Considering the above mentioned provisions of the Explanatory Notes Harmonized Tariff Commodity Description and Coding System, it is ruled that Cigarette Tipping Papers in rolls will henceforth be classified under heading 4813.2000 if the width thereof does not exceed 5 cms and under heading 4813.9000 if the width exceeds 5 cms. This is effective from 3.4.89.

Signed by

 (MUHAMMAD SULAIMAN)

COLLECTOR