GOVERNMENT OF PAKISTAN
COLLECTORATE OF CUSTOMS (APPRAISEMENT)
CUSTOM HOUSE, KARACHI.
NO.PCT/CC/12/95-Appg. Dated:11-07-1995
ITC-09/95-VII
PUBLIC NOTICE NO: 31/1995-(APPRAISEMENT)
SUB: CLASSIFICATION OF “SPOT LAMP”.
A dispute has arisen regarding classification of “Spot Lamp” comprising of lamp hold and the required fitting/bracket for fixing on roof, wall or floor. As the spot light cannot be termed as lamp holder of heading No. 8536.6100, therefore, the goods are correctly classifiable as "lamps and light fitting" covered by text of heading 94.05. The classification at sub-heading level however came under discussion of PCT Committee.
2. The importer's contention is that the imported lamp/lighting fixtures are waterproof and weather resistant. It is used in lawns, gardens, Public open places or thoroughfares. According to them the goods are correctly classifiable under heading 9406.4000 as was being done in the past.
3. During the discussion and from perusal of the sample it has revealed that the "'lighting" under discussion comprise of a lamp holder with complete attachment and a spot-light with a characteristic to narrow down the light for focusing it on a particular point.
4. The consensus of the members of the PCT Committee was that "ceiling and wall electric light fittings are specified under heading; 9405.1000 with the exclusion of "light fittings for public open places or thoroughfares". The disputed spot lamps are not meant for public open places or thoroughfares as they have the characteristic to narrow down the light focusing it on a particular area rather than spreading it as is required for open places or thoroughfares.
5. In view of the above, it is circulated for information of all concerned that "Spot Lamp" which concentrated beam of light over a distance onto a given surface is correctly classifiable under heading 9405.1000.
Signed by
(MUHAMMAD RAMZAN)
COLLECTOR
xbabcdabcdabcdabcd