GOVERNMENT OF PAKISTAN
COLLECTORATE OF CUSTOMS (APPRAISEMENT)
CUSTOM HOUSE, KARACHI.
NO. PCT/.CC/44/93-A. Dated:16-02-1995
PUBLIC NOTICE NO: 9/1995-(APPRAISEMENT)
SUB: CLASSIFICAITON OF “PLUNGER LUBRICANTS”.
A dispute has arisen regarding classification of “Plunger Lubricants” which were being assessed under heading 3801.2000 ever since the introduction, of Harmonized System.
2. The classification of plunger Lubricant 17-17 came up of discussion in PCT committee meeting. The literature described that the product is comprised of 15% graphite with a carrier mineral hydro-carbons. The product is ready for use and is applied by swab or brush on plunger at running temperatures.
3. The following headings were considered for classification.
(i) 27.10
(ii) 34.03
(iii) 38.01
4. The Chemical Examiner, Customs Laboratory, viewed that the goods could attract assessment under heading 27.10 as content of the mineral oil is more than 70%. The importers claimed assessment under heading 38.01 on the plea that the goods are nothing but semi-colloidal graphite which attracts assessment in this heading by virtue of explanation at page 518, 518(b) of the Explanatory Notes, which excludes colloidal or semi-colloidal graphite or graphite paste from the purview of heading 34.03. It was viewed that essential character of the product is derived from oils are just a carrier and they evaporate at the elevated temperature when used on plungers,
5. The concerned Appraising Group was of the view that the product based on mineral hydro-carbons falls for classification under heading 27.10 of its contents are more than 70%, otherwise it will be classifiable under heading 34.03. The lubricating preparations based on other materials are classifiable under heading 34.03 irrespective of mineral oil contents. In accordance with Para (2) of Page 518 of the Explanatory Notes the products of heading 38.01 are themselves not prepared lubricant but used as raw material for the manufacture of lubricating preparation.
6. After carefully examining the case, the committee viewed that the goods are specifically covered by the text of heading 3801.2000 (i.e. colloidal & semi-colloidal graphite) and by the first two lines at Page 519 of the Explanatory Notes reproduced below:-
"This category covers only graphite in colloidal or semi-colloidal suspension in any media, the graphite being the bass constituent".
7. In view of the above, it is circulated for information of the trade that the plunger Lubricant 17-17 is correctly classifiable under PCT heading 3801.2000.
Signed by
(MUHAMMAD RAMZAN)
COLLECTOR
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