GOVERNMENT OF PAKISTAN

COLLECTORATE OF CUSTOMS (APPRAISEMENT)

CUSTOM HOUSE, KARACHI

NO. PCT/CC/19/95-Appg                                                            Dated 24-12-1995

                                                   S1/MISC/278/95-1

PUBLIC NOTICE NO: 48/1995 (APPRAISEMENT)

SUB:  CLASSIFICATIONOF "SATAN" COCOUNT CREAM POWDER IN 60,GRAM PACKING.

A dispute has arisen regarding classification of "Sanitary" Coconut Cream Powder comprising the following:-

(i)           Natural Coconut Cream                 =           92%

(ii)          Malto dextrin                                     =           05%

    (iii)     Sodium caseinate                              =           03%

According to the literature provided by the importer, natural coconut cream is derived by extracting the milky liquid from the fresh coconut. Malto dextrin and Sodium caseinate are added to natural coconut cream as emulsifier and stabilizer. The liquid is diverted into powder form through spray drying process.

2.    The following headings were considered for classification:- 

(i) 08.01 (ii) 11.06 (iii) 13.02 (iv) 20.09 (v) 21.06

3.            The importers have contended that the goods being of edible quality attract assessment under heading 11.06 on the analogy of classification of edible grade copra notified vide C.G.O. 3/84 dated 20.01.1984. They further explained that Malaysian Customs have also further explained that Malaysian Customs have also classified the goods in this heading. However during the discussion in the PCT Committee, it has been noticed that at Para 'C' page 76 of the Explanatory Notes it is clearly mentioned that heading 11.06 covers flour, meal or powder of Chapter 8 (e.g. coconut). The disputed product cannot be termed as flour. Hence the goods fall out of the ambit of this heading.

4.            The goods also fall out of the purview of both the heading 08.01 and 13.02 as heading 08.01 deals with fresh and desiccated coconut and heading 13.03 relates to extract of vegetables.

5.  It was further observed that coconut cream cannot be fruit Juice (of heading 20.06) which can be extracted from dried fruits provided the fruit contains juice when fresh. The coconuts do not contain juice except coconut water when fresh. The juice, therefore, cannot be extracted. The presentation of the product and its use is also not that of juice. PCT heading 20.06 is, therefore, cannot extracted. The presentation of the product and its use is also not that of juice. PCT heading 20.06 is, therefore, not an appropriate classification under the Humanized System.

 6. Heading 21.06 covers Food preparations which are  not elsewhere specified or inducted. This heading inter-alia covers powders and concentrated extracts creams, juice, ice cream or similar preparations. Nevertheless powders based on flour or meals are excluded from the purview of its heading. Application marked on the packets containing coconut cream indicates that the product could be added directly into curry, grivets or to dry cake mixture and is ideal for confectionary biscuit and cuisine. Considering all these aspects, it was decided that the product is correctly classified under PCT heading 2106.9090.

 7.   Decision of PCT Committee is accordingly notified.

Signed by

 (MUHAMMAD RAMZAN)

COLLECTOR 

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