GOVERNMENT OF PAKISTAN

COLLECTORATE OF CUSTOMS (APPRAISEMENT)

CUSTOM HOUSE, KARACHI.

No. SI/Misc/319/94-VII.                                                                      Dated: 23-11-1996

PUBLIC NOTICE NO. 10/1996-(APPRAISEMENT)

SUB:   CLASSIFICATION OF DIFFERENT PARTS OF SPHYSMEMANMENT BULB WITH VALVES, GREYCUFFS WITH TUBE ETC.

Description of Goods:

Different parts of sphysmemanment like both with valves grey cuffs with tube 

H.S. Heading under Dispute:

i)     90.16  (Instruments and appliance used medical science).

ii)   90.33  (parts & accessories (not specified or included elsewhere)

Chapter for machines, appliance, instrument or apparatus of C 90).

Classification Decision: The importers who brought classification of the under H.S. heading 9018.9000 argued that these are identifiable Sphygmomanometer and cannot be used for any other purpose. However, the Customs staff disagreed with the importers stating that there does not separate sub-heading of H.S. heading 90.18 for parts of sphygmomanometer as is the case under other headings of Chapter 90. The customs suggested their classification under H.S. heading 90.33 which covers parts and accessories for machine, appliances, instruments or apparatus of Chapter 90.33 which covers parts and accessories not specified instruments or apparatus of Chapter 90. 

2.         The PCT Committee observed that as per Chapter Note 2 (b) of Chapter 90, parts and accessories if suitable for use solely or principally with a particulate kind of machine, instrument or apparatus of headings 90.10 90.13 or 90.31) are to be classified with the machine, instruments or apparatus of that kind. The Committee further observed that as per exclusion given in the Explanatory Notes to H.S. heading 90.33 the parts identifiable or suitable for use solely or principally with a particular kind of machines, appliances, instrument, or apparatus of the same heading of this Chapter, are excluded from the purview of H.S. heading 90.33.

3.         After considering all the aspects of the case, the PCT Committee agreed with the importers and decided that the parts of sphygmomanometer (under reference) shall be classified under PCT heading 9018.9090. (H.S. heading 9018.9090 of 1996 version) by virtue of exclusions to H.S. heading 90.88 and Chapter No.2 (b) of Chapter 90.

4.         The decision of the PCT Committee to notified accordingly. 

Signed by

(SHAHID BASHIR)

Collector