GOVERNMENT OF PAKISTAN
COLLECTORATE OF CUSTOMS (APPRAISEMENT)
CUSTOM HOUSE, KARACHI.
No. SI/ Misc/UT 599/97-AIB. Dated: 4.3.1997
PUBLIC NOTICE NO: 4/1997- (APPRAISEMENT)
SUB: CLASSIFICATION OF TYRE CORD FABRIC WASTE.
Prior to budget 1996-97 PCT heading 5902 covered tyre cord fabric of high tenacity yarn of nylon or other polyamides, polyesters or viscose yarn. The said heading was further divided into sub heading based on the nature of constituent material i.e. nylon or polyamides, polyesters and others. All goods falling for classification under this heading and sub-heading as under:-
5902.1000 - Of nylon or other polyamides
5902.2000 - Of polyesters
5902.9000 - Others
However, in the Finance Act, 1996 each sub-heading has further been divided creating sub-headings "others" which is elaborated as under:-
Of nylon of other polyamides:
5902.1010 - Tyre cord fabric
5902.1090 - Other
Of polyesters:
5902.2010 - Tyre cord fabric
5902.2090 - Other
Others
5902.9010 -Tyre cordfabric
5902.9090 - Other
A dispute has arisen regarding classification of waste of tyre cord fabric of high tenacity yarn of nylon or other polyamides. The importers claimed classification of the waste of tyre cord fabric under heading 5002.1010, 5902.2010, and 5902.9010 on the plea that there is no demarcation in the tariff to distinguish waste or standard goods for the purpose of classification in the aforesaid headings.
The matter has been examined by the PCT Committee and it has been decided that the tyre cord fabrics which are used for the original purposes are classifiable under headings 5902.1010, 5902.2010 and 5902.9010 depending upon their constituent material, whereas type cord fabric in the form of waste and scrap are not meant for use as tyre cord fabric, and as such are classifiable under subheadings "other for PCT headings 5902.1090, 5902.2090 and 5902.9090.
Taking into consideration the above fact it is hereby notified for the information of all concerned that henceforth tyre cord fabrics waste shall be assessed under heading 5902.1090, 5902.2090 and 5902.9090 depending on the respective constituent material.
Signed by
(MUHAMMAD RAMZAN)
Collector
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