GOVERNMENT OF PAKISTAN
COLLECTORATE OF CUSTOMS (APPRAISEMENT)
CUSTOM HOUSE, KARACHI.
NO.PCT/CC/13//92-APPG/SI/ Dated:16.02.1994
Misc./389/94-VII.
PUBLIC NOTICE NO. 5/1994-(APPRAISEMENT)
SUB: CLASSIFICATION OF TEST PRODUCT NAMELY THERMOVISION450 SYSTEM
M/s. Engro. Chemical Pakistan Limited had imported a consignment of THERMOVISION 450 SYSTEM COMPLETE with standard accessories manufactured by M/s AGEME Infrared Systems Ltd, U.K. it is portable thermal measurement instrument which plots on the photograph of a hot object through the infrared rays emitted the object. This instrument can indicate the temperature reference to the extent of change in the inner part of a working machine which cannot be seen with the naked eye. This instrument makes it possible to measure the changes in temperature due to duration or other chemical/mechanical processes. The temperature graphs can be seen directly on the built-in screen of the thermovision camera or the video display monitor connected to the instrument. The Picture (Thermo ram) can be recorded on the computer diskettes and used as computer software for recording or processing. Infrared thermograph system produces pictures thermo rams) from the invisible thermal radiation. The manufacturers call it an instrument with which one can see by infrared radiation, heat waves. The portable thermovision consists infrared camera vision which views the change of temperature to emission of infrared rays. It converts these waves into electromagnetic waves which are fed to video monitors, built-in-well as to external video monitor.
2. The importers claimed assessment under heading 9027 as instrument for measuring /checking the quantities of heat instead of its classification as video camera under heading 85.25. The importers furnished the following arguments in favors of assessment under heading 9027.
i) television-cameras operate within the visual wave length of the electromagnetic spectrum 400-700 manometers. Infrared sensors operate at 800 manometers and above. The operating frequency is, therefore, quite different.
ii) Television-cameras produce an image of what is seen from the Visual-wave length. Infrared sensors produce a thermal image or heat pattern of the object from the infrared spectrum wave length.
iii) Television cameras broadcast while infrared systems do not broadcast, they are dedicated and of free standings.
iv) thermovision systems produce a thermal image and measure temperature and nothing else. In fact they are condition monitoring tools, and.
v) M/s. AGEMA infrared system vide their fax message dated 9-2-93 had indicated that H.S. Customs confirmed heading 9027.5000 for the subject goods.
3. PCT Committee examined the issue and held the view that the heading 85.25 covers video camera irrespective of its working principle, whether through light waves or infrared waves. Both are convertible into electro-magnetic wave and reconverted into visual waves length on internal/video screen or external monitor or for recording on magnetic audio/video tape or on magnetic computer diskettes. Since both the apparatus record /reproduce images on the same principle of electromagnetic impulses function of both the cameras is basically the same. It was, therefore, held that PCT heading 85.25 is the most appropriate heading. A reference was also made to the Custom Co-operation Council for their advice on classification of this product. The Nomenclature and Classification Directorate Brussels vide documents No. 93 w/842-FO/L dated 11.10.1993 gave their findings for assessment under heading 85.25 which are reproduced below:-
"Description and Use"
According to the information and documentation you provided, the infrared camera comprises the following:-
a) an electro-opticals canning mechanism
b) an infrared detector;
c) a video interface
d) Control electronic and microprocessor for video output.
The infrared camera converts electromagnetic thermal energy radiated from an object into electronic video signals. These signals are amplified and transmitted to the video processing part of the camera where the signals are further amplified and the resultant image is displayed on the view finder, or via an interconnecting cable to a monitor unit:-
The microprocessor controls the calibration of the system and ensures that high accuracy is maintained. Communication and operating functions are also controlled by the microprocessor.
Electro-magnetic energy radiating from the object being scanned is focused by an infrared lens in to a mirror. The mirror is oscillated by a direct current motor. The optical output from the oscillating mirror is used by three fixed mirrors onto a horizontal mirror polygon which rotates at 24,000 r. p. m. The oscillating mirror and horizontal motors are synchronized in such a way that a 20 Hz frame of 140 visible-lines is produced. The reflected beam from the horizontal mirror polygon is passed through a set of reply optics containing a selectable aperture unit, and filter unit and is finally focused onto a point detector.
II. CLASSIFICATION:
The secretariat has examined the classification of the article at issue. Heading 84.25 covers, inter alia, television cameras.
The corresponding Explanatory Note (page 1375) para (C) stipulates in this respect. This heading covers television cameras, whether or not with incorporated device for industrial and vertical movement of the camera (e.g. television cameras for television studios or for reporting or those used for industrial or scientific purposes or for supervising traffic). Cameras for underwater work and portable cameras with or without a built-in video recorder are also classified here" The article described above is essentially an infrared camera which can be regarded as a television camera within the meaning of heading 85.25.
In the light of the foregoing, the Secretariat feels that this camera is classifiable in subheading 8525.3000 thus precluding the possibility of classification in heading 90.27 or in heading 90.31, in this particular case”
4. In view of the foregoing it is circulated for information of the trade that product namely thermo vision 450 system and other cameras which operate on the same principle would fall for classification under heading 8525.3000 of the Pakistan Customs Tariff.
Signed by
(JEHANGIR KHAN)
COLLECTOR