GOVERNMENT OF PAKISTAN

COLLECTORATEOF CUSTOMS (APPRAISEMENT)

CUSTOM HOUSE, KARACHI. 

No.PCT/CC/39/93-APPG.                                                                 Dated: 20-09-1993

                                                            ITC-186/1993-111

PUBLIC NOTICE NO. 55/1993

SUB:  CLASSIFICATION OF "FIX ANTI FIRE INSTALLATION"

       A classification dispute arose in respect of "Fix Anti-fire installation," comprising of 13 meter hose pipe wrapped on a reel, Nozzle, joint and valve. The reel has the necessary fixture for mounting on the wall. The goods are meant for affixation with fire extinguishing equipment for extinguishing fire. A question arose weather the goods constitute the parts of fire-fighting equipment of heading 8424.9000 or mechanical appliances for projecting, dispersing or spraying liquids of heading 8424.8900 or rubber-hose with fittings of heading 4009.5000.

2.    The importer contended that the assessment of the goods should be made in terms of its essential character. According to them the goods do not have the essential character of piping or hosing (due to the presence of valve, nozzle) which is pre-requisite for classifying the goods under heading 40.09. According to them the "FIX Anti-Fire Installation" acts as a mechanical appliance for projecting. Dispersing or spraying / liquids and referred to the exclusion at the serial No. 10 page 1323 of the Explanatory Notes showing exclusion of mechanical sprinkle heads for Anti-Fire installations from heading 84.81 which falls for assessment under heading 84.24.

3.     The classification of the item in question has been examined in detail. Heading refers to such sprayers which perform a mechanical function (e.g. sprinkling) the presence of nozzle and valve do not perform any mechanical function. As such Fix Fire Installation" cannot be termed as mechanical appliance. The goods are also not parts of firefighting equipment as these have multiple use (e.g. in the garages for car washing).

4.     It was also noticed that exclusion at Serial No. 10 page 1323 of the Explanatory Notes relates to sprinkle heads which attract to assessment under heading 84.24 and it does not pertain to hoses incorporating nozzle/valve etc.

5.    At page 591 of the Explanatory Notes, it is specifically mentioned that the tubes pipes and hoses remain classified under heading 40.09 even if presented with fitting (e.g. joints, elbows, flanges) provided they retained the essential character of piping and tubing.

6.   In view of the foregoing it is hereby ruled that "Fix Anti-Fire installation" is neither a mechanical appliance for projecting dispersing or spraying or spraying liquids of heading 8424.8900 not a part of fire extinguishing equipment of heading 84.24.9000. It has the essential character of piping and tubing and it would, therefore, fall for classification under heading 4009.5000. 

Signed by

 (JEHANGIR KHAN)

COLLECTOR