GOVERNMENT OF PAKISTAN

COLLECTORATE OF CUSTOMS (APPRAISEMENT)

CUSTOM HOUSE, KARACHI.

NO. PCT/CC-06/94-APPG.                                             Dated: 12-05-1994

PUBLIC NOTICE. 20/1994-(APPRAISEMENT) 

SUB:   CLASSIFICATION OF STYRONAL SF-615

A dispute has arisen regarding classification of “styronal SF-615” imported from China and manufactured under the Sino-German Joint Venture; The literature describes the goods as modified styrene butadiene dispersion having solid content 50%. The following two headings were considered for assessment:-

i)          40.02  and ii) 39.03

The representatives of M/s BASF claimed assessment under heading 40.02 and explained that styronal SD-615 is 50% solid latex of a co-polymer of 54% styrene, 37% butadiene and 7% acrylonitrile together with small quantities of carboxylic acid and other functional monomers. As per para 1 line 3 page 558 of the Explanatory Notes, the co-polymers with substantial amount of butadiene fall outside the ambit of heading 39.03 and are assessable under heading 40.02. They are of the view that 37% butadiene present in the product is substantial and as such the goods fall for assessment, under heading 40.2 they have also relied upon test latex when tested as per method described in Brussels Tariff Nomenclature 40.02.

The Custom House was, however, of the view that classification of co­polymers blends and chemically modified polymers is governed by Note, 4 to chapter 39 of the Pakistan Customs Tariff and explanation given at page 553 of .the explanatory Notes. Since styrene is a predominant component the goods, are classifiable under heading 3903.3000 by virtue of Note A (3) page 555 of the Explanatory Notes. The customs laboratory report No.lMP-6246 datedl2-1-1994 also confirmed that the product aqueous emulsion of acrylonitrile butadiene styrene co­polymer i.e. resin.

The PCT Committee examined the 'classification issue in detail and observed that acrylonitrile butadiene styrene co-polymer is specified under heading 3903.3000 of the Pakistan Customs Tariff. This heading will prevail over any other heading by virtue of Rules 3(a) of the Rules of interpretation. It is hereby ruled that product styronal SD-615 falls for classification under heading 3903.3000 of the Pakistan Customs Tariff.

Signed by

 (JEHANGIR KHAN)

COLLECTOR

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