GOVERNMENT OF PAKISTAN

COLLECTORATE OF CUSTOMS (APPRAISEMENT)

CUSTOM HOUSE, KARACHI.

SI/MISC/IB/834/95-VI.NO.PCT/CC/40/95-A.                                      Dated: 27.7.1996.

PUBLIC NOTICE NO. 13/1996-(APPRAISEMENT)

SUB:  CLASSIFICATION OF A CONTINUOUS FEED PLATING AND IRONING MACHINE PRESS TYPE SUPER CONTINUE.      

Description of Goods:

Continuous Feed plating and ironing Machine press type Super Cotilux Model No.SCLX/16 N having working length 1800 mm.

H.S. Heading Under Dispute:

i)     84.53 (Machinery for preparing, tanning of working,hides, skin orleather).

ii)   84.20 (Calendaring and other rolling machines).

Classification Decision: The importers who sought classification under H.S. heading 84.53 argued that the machine finishing usually imported by tanneries. They further explained that such type of machines have several advantages over the other standard Feed-in and feed-on ironing and plating machines equipped with the biadecyliners such as:-

1.            Diathermic oil heading take place in hydraulic units;

2.            No dust is dispersed on skins and natural softness and touchof sinsremain intact;

3.            Humidity of skins is completely absorbed by band felts;

4.            Surface brightness is achieved and skins remain protectedagainstfolds.

The importer were thus of the view that the machine under reference does not perform any other functions except pressing of leather is classifiable in PCT heading 8453.8000.

2.         The PCT Committee observed that the machinery for preparing, tanning or working hides, skins or leather fall within H.S. Heading 84.53. The machine covered under heading 84.53 are used at several stages in the processing of hides or skins (for processes). H.S. Heading 84.53 also covers machine for processing of fur skins. However, as the functions performed by Continuous Feed Plating and ironing machine press type are not covered under H.S. heading 84.53 which specifically excludes calendars for smoothing, glazing or graining leather.

3.         Considering that H.S. heading 84.20 covers calendaring machine or other rolling machines whether or not specialized to a particular industry, the PCT Committee decided that ironing and plating machine under reference is more appropriately classifiable in H.S. heading 8420. 1000 (HS heading 8420.1090 of the 1996 Version).          

4.         The decision of PCT Committee is notified accordingly.

Signed by

 (SHAHID BASHIR)

COLLECTOR

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