GOVERNMENT OF PAKISTAN

COLLECTORATE OF CUSTOMS (APPRAISEMENT)

CUSTOM HOUSE, KARACHI. 

NO. REG-SI/Misc/1205/89-III.                                                        Dated: 16-09-1989 

PUBLIC NOTICE NO. 18/1989 (APPRAISEMENT)

SUB: Classification of paper and paperboard laminated with aluminum foil and polyethylene film use           normally for packing of liquid eatables like fruit juice, drinks and milk etc, known as Tetrabrik or tetra pak.

A question has arisen about the appropriate classification of paper and paperboard laminated with aluminum foil with or without polyethylene film. The goods, in question are normally used for packing of liquid drinks, fruit juices and milk etc., with or without printings on outer side thereof of brands and contents intended to be packed therein. These types of goods are known as Tetra Brik or Tetra Pak in commercial parlance. These goods are imported both in rolls and sheets. Scrutiny and examination of the goods has revealed that these goods are composed of wax coated paper and paperboard laminated with aluminum foil of a thickness less than 0.2mm and a very thin plastic film. In certain cases such goods carry printings of brand name and contents intended to be packed therein or any of the liquid drink, eatables. In certain other cases the goods do not carry such printings.

2.         The importers of such goods are claiming that these goods are waste and scrap articles of papers and paper board falling under heading 47.07 of the PCT.

3.         According to classification opinion available at page 18E of the Brussels Compendium of Classification Opinion Paraffin waxed paper and paper board, to be used for the manufacture of containers for milk, cream, fruit, juices, etc, or of gramophone record covers, in rolls of a width exceeding 15cm or in rectangular sheets of a length exceeding 36cm, whether or not lined with aluminum foil (i.e. on the face which will form the inside of the packing), printed on one side with text or illustrations referring to the goods to be packed herein are classifiable under heading number 4811.4000 of the PCT.

4.         Both heading numbers 47.07 and 48.11 have been examined carefully to arrive at the correct classification of the goods under dispute. According to Explanatory Notes, Volume 2 (page 659) waste of paper or paperboard covered

 by heading number 47.07 of the PCT includes shavings, cuttings, torn sheets, old newspapers and journals, proof sheets, printers' rejects and similar materials. It has further been clarified in these Notes that such waste and scrap is normally used for pulping and is often presented in compressed bales. The goods in question are neither cuttings, shavings nor clippings nor have these been imported in compressed bales. These are also not fit for pulping. As such, the same cannot be classified under heading number47.07 of the PCT. 

Therefore, importers claim that the goods in question are classifiable under heading 47.07 is not correct and cannot be accepted. As regards classification of the goods under heading 48.11, as discussed above, the goods are a composition of wax coated paper and paperboard laminated with aluminum foil of a thickness not exceeding 0.20mm and very thin line of plastic film. The aluminum foil forms inside of the goods when used for packing of Liquids as it is the aluminum foil which plays the essential role for preservation of liquid eatables packet in it. According to Note 1 (m) to Chapter 48 metal foil backed with paper or paperboard excluded from Chapter 48. Such foil falls in section XV of the Pakistan Custom Tariff. To be more specific aluminum foil backed with paper is classifiable under heading 7607.2000 of the PCT. As the goods are meant for preservation of liquids and the aluminum foil plays the essential role, the essential character of the goods is that of  aluminum foil. Since aluminum foil cannot be classified in chapter 48 because of the legal bar as mentioned above, the goods cannot be classified in heading No.4811 of the PCT. The Brussels opinion as reproduced above is in conflict with the mandatory provisions of Notes 1(m) to Chapter 48. Therefore, the same cannot be taken into consideration for application.

5.         In view of the above it is hereby ruled that the goods under dispute shall henceforth be classified under heading 7607.2000 of the PCT.

Signed by

 (Muhammad SulaimAN)

COLLECTOR

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