GOVERNMENT OF PAKISTAN

COLLECTORATE OF CUSTOMS (APPRAISEMENT)

CUSTOM HOUSE, KARACHI.

No.SI/MISC/52/89-Vil.                                                         Dated: 28.05.1989

PUBLIC NOTICE NO. 12/1989-(APPRAISEMENT)

SUB: Classification of urine drainage bag made of plastic.

                The plastic urine bag calibrated and fused with a long line tube and a short out discharge tube was being assessed under PCT heading 9018.3900 as surgical instrument. Tariff heading 9018 instrument and appliances used only professional practice by doctors, surgeons, dentists, veterinary surgeons and midwives either to a  diagnosis or to prevent or treat an illness or to operate etc. The urine drainage bag cannot by itself or upon use by a doctor or surgeon, diagnose operate treat etc. The urine drainage bag cannot by itself or upon use by a doctor or surgeon operate treat or prevent an illness. Therefore, it is an instrument or appliance of heading 9018. Instruments and appliances used by doctors in professional practice are syringes, surgical knives, needles for vaccination and acupuncture, Ultra Sonic diagnostic equipment and electro medical apparatus like elector-cardio etc. The instrument appliances classified under heading 9018 are equipped with optical devices. They may also make use of electricity either as a motive power or for transmission, or as a preventive, Creative or a diagnostic agent. Instruments and appliances used in laboratories to test blood, tissue fluids and urine etc. whether or not such tests serve in diagnosis, generally fall in heading 9027 (Explanatory Notes Part 'O' of the exclusions at page 1488 refers).

Assessment under heading 9018.3900 was claimed by importers on the ground that the urine collection bag is used in association with catheters by doctors to determine the rate of flow of urine and the quantity of urine discharge. But the drainage bag is not fitted with any device like a flow meter to determine the rate of flow of urine. As to working in association-with catheters it is stated that plastic channeling tube is not fused or integrated to a catheter nor it is inserted into the bladder or the urinary tract. Hence its working in association with catheters is not correct. The long and short plastic tubes fused to the drainage bag are only the filling and out-let channels and parts of the urine drainage bag.

The plastic calibrated bag is used for collection and drainage of urine of patient and, by virtue of its constituent material as an article of plastic, it falls classification under tariff heading 3926.9090.

             Signed by

                                  (MUHAMMAD SULAIMAN)

                                      COLLECTOR

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