GOVERNMENT OF PAKISTAN
COLLECTORATE OF CUSTOMS (APPRAISEMENT)
CUSTOM HOUSE, KARACHI.
NO. PCT/CC/14/94-Appg. Dated:15-03-1995
SI/MISC/191/94-11.
PUBLIC NOTICE NO: 13/1995-(APPRAISMENT)
The question of classification of Nipol HS-860, manufactured by Messer Nippon Zeon Company Limited Japan, came up for discussion in the PCT Committee. The manufacturer's literature describes the product as high styrene rubber master batch. It is a co-precipitated blend of 60 parts of Nipol HS-785 and 40 Parts of S.B.R. 1502. The styrene content of the product is 60%. The importer claimed assessment under PCT heading 40.02.
2. The Customs Laboratory reported the product as copolymer of butadiene styrene which conforms to the definition of rubber as laid down in chapter note 4 of heading 40.
3. The opinion of the Group is that since, the product is described asRubberMaster Batch; it attracts classification under PCT heading 40.05.
4. The PCT Committee discussed the product at length in their meeting heldon23-06-1994. The representative of the importer was also heard in this meeting. The Committee was of the unanimous opinion that the product is not master batch of the type described under heading 40.05, but on the contrary, it governs conditions described in chapter note 4(a) of heading 40. Since the product on test is found to qualify the definition of synthetic rubber in regard toucnization, elongation and recovery, it is appropriately classifiable under heading 40.02. The print of CD Rome disc obtained from Computer Bureau also indicates that styrene butadiene rubber (SBR) high styrene (master batch dry is classified under heading 40.02. The print of CD Rome disc obtained from Computer Bureau also indicates that styrene butadiene rubber (SBR) high styrene (master batch) dry is classified under heading 4002.19.
5. In view of the above, it is circulated for information of all that Nipol HS-840 is correctly classifiable under heading 40.02 of the Pakistan Customs Tariff.
Signed by
(MUHAMMAD RAMZAN)
COLLECTOR
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