GOVERNMEN OF PAKISTAN

APPRAISEMENT COLLETORATE

CUSTOM HOUSE

KARACHI

PCT/CC/08/2000-APPG                                                             DATED: 27-11-2000

                                                      SI/MISC/06/2000-IX

PUBLIC NOTICE NO.23 /2000. APPG (A) 

SUB:   CLASSIFICATION OF SURGICAL & MEDICAL INSTRUMENTS NAMELY “TRACHEAL TUBES WITH CUFF”.

            The classification of the product namely “Tracheal Tube with Cuff’ came up for discussion in the PCT Committee. The product is a tube made of plastic and is used for intake of Oxygen gas by the patient for breathing purposes. 

2.         Following PCT headings/subheadings were considered for classification: -

(i)            90.19

(ii)          9118.3990

(iii)         9018.9090

3.         PCT heading 90.19 was dis-regarded as it covers aerosol therapy apparatus/parts/accessories. The goods does not fall in this category as the goods are neither aerosol therapy apparatus nor parts thereof.

4.         The goods are for medical use and therefore attract classification under heading 90.18.  At the sub heading level the following were considered: -

It was observed that PCT heading 9018.3990 covers syringes, needles, catheters, cannula and the like. The word “and the like” covers various types of similar goods to classify under PCT heading 9018.3990. However, it was considered that it is a matter of interpretation and as per explanation given in the Book namely “Principles of Interpretation of Statutes” it is indicated that General words following specific words in a provision are to interpreted to the same context in which the particulars words are used. 

5.        The Syringes, needles, catheters, cannulas are meant for movement of liquids whereas tracheal tubes are used for oxygen intake (i.e. other than liquids). As such tracheal tubes are different that syringes, needles, catheters & cannulas. Therefore, the classification under sub-heading 9018.3000 was ruled out. It was decided that the goods are classifiable under the heading other instruments and appliances” and at the eight-digit level under sub-heading 9018.9099.

6.         It is therefore circulated for the information of all concerned that the goods “Tracheal Tube with Guff” is classifiable under PCT heading 9018.9099.

                  Signed by

         (MANZOOR AHMAD)

COLLECTOR

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