GOVERNMENT OF PAKISTAN

COLLECTORATE OF CUSTOMS (APPRAISEMENT)

CUSTOM HOUSE, KARACHI.

NO. PCT/CC/48/93-A.                                                                  Dated:11 -02-1995

                                                    B1/Misc/203/93-V

PUBLIC NOTICE NO. 8/1995

SUB: THE CLASSIFICATION OF BLANKS STEEL FOR “CIRCULAR SAW”

A dispute has arisen regarding the classification of blanks of steel for 'circular saw' as the importers claim the classification of the blanks under heading 8202-3200 of the H.S. coding system whereas on examination of the goods it has been opined by shed staff that goods are correctly classifiable under heading 8202-9900.

2.On detailed examination and inspection of the sample, it was found that the blanks reference comprise of circular blanks having control hole for fixing it to the driving shaft. There was small spacing on the circumference of the disc for fixing the cutting teeth. The blanks have been imported without cutting teeth. The following PCT headings were considered for classification:

i)      73.26

ii)     8202.3000

iii)    8202.9000 

3. Heading 73.26 comes into play only when the goods are not included in Chapter 82 or Chapter 83 vide the explanation given at Page 1011 of the Explanatory Notes of the Harmonized commodity description and Coding System. Saw blade blanks are specifically mentioned in the Note at S. No. 5 at Page No. 1105 of the Explanatory Notes of classification under heading 82.02.

4.            Head Saws and saw blades are classifiable in the various sub-headings of the heading 82.02 depending on the composition on goods of which these are made. In terms of Chapter Note No.2 to chapter 82 and the rule 2 (a) of the Rules interpretation, all such blanks are classifiable in the heading under which there finished articles are classified. Circular saw blades are classifiable under sub­headings 8202.3100 and 8202.3200. Therefore, in terms of the position given above; blanks of circular saw blades would be correctly classifiable under heading 8202.3100 or 8202.3200 depending upon the nature of working part of the blade i.e. the teeth as specified therein.

5.            It is, therefore, notified for information of the public in general and the trade in particular that "Circular saw steel blanks" are correctly classifiable under heading 8202.3100 if the working part is of steel and under PCT heading 8202.3200 if the working part is of some other material.

Signed by

(MUHAMMAD RAMZAN)

COLLECTOR

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