GOVERNMENT OF PAKISTAN

COLLECTORATE OF CUSTOMS (APPRAISEMENT)

CUSTOM HOUSE, KARACHI.

No. PCT/CC/08/96-A-SI/MISC/513/96-I,                                           Dated:30-7-1997 

PUBLIC NOTICE NO. 9/1997-(APPRAISEMENT) 

SUB:  CLASSIFICATION OF FLAVOURED MILK

A dispute has arisen regarding classification of flavored milk (counter brand imported from Belgium. The description of goods and details of ingredient are as follows.

1.         Description of  goods:-            Sterilized full cream Flavored Milk counter brand.

2.         Packing                                   1/2 liter in plastic bottles

3.         Ingredients                              Fat                   3.2%

Lactose           4.5%

Protein             3.10%

Mineral            1.00%

Sugar              5.32% 

The importer claimed classification under PCT heading 0402.2910 on the basis that the same has been determined by PSI Company. The appraising group however classified the product under PCT heading 19.01 on the basis that it contains chocolate. The importer however explained that the product cannot be classified under PCT heading 19.01 as a food preparation containing less than 5% by weight of coca or not containing cocoa (calculated on totally defatted basis) and argued that PCT heading 19.01 covers following types of food preparation:-

a)    Preparation in powder or liquid form used as an infant food or for dietetic purposes and consisting of mild witch secondary ingredients cereal, grots and,yeast have been added.

b)    Milk preparation obtained by replacing one or more constitution of milk (e.g)butyric fat) by another substances (e.g) oleic acid).

The importer further explained that the goods imported did not fulfill the above criteria, therefore, the product could not be classified under PCT heading 19.01.

PCT HEADING 2202.

The committee considered the view point and it was further observed that the product is not a beverage of PCT heading 22.02 because the natural water contend of mill not been altered which is a pre requisite condition for the preparation of beverage.

PCT HEADING 0402.9910.

The PCT committee, therefore, unanimously decided that the sterilized full cream flavored milk is classified under PCT heading 0402.9901 because it only contains permitted additions like vitamins, minerals, serializing agents, anti oxidants etc. The addition of other flavoring substances such as chocolate, strawberry, vanilla and banana do not bring any change in the milk except to make it more palatable and it does not exclude mild from chapter 4 as envisaged in the Explanatory Notes to PCT heading 04.03, and further that the product is neither a non alcoholic beverage ready of consumption.

It is thus notified for information of all concerned that sterilized full cream milk (counter brand) to which flavoring substances like chocolate vanilla, strawberry, banana have been added is classified under PCT heading 0402.9910.

Signed by

 (MUHAMMAD RAMZAN)

COLLECTOR

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