GOVERNMENT OF PAKISTAN

COLLECTORATE OF CUSTOMS (APPRAISEMENT)

CUSTOM HOUSE, KARACHI. 

No.PCI/CC/06/97-APPG-                                                                     Dated: 02.08.1997

PUBLIC NOTICE NO: 10/1997-(APPRAISEMENT) 

SUB:   CLASSIFICATION WHITE BOARD MARKER INKS.

A dispute has arisen regarding classification of white Board Marker Inks of blue and black shade.

DESCRIPTION OF GOODS.

The goods have been imported in Bulk for the manufacturing of white Board marker. The literature indicates that ink is alcohol based which can be wiped off with dry cloth from various smooth surfaces. The white board marker inks have been tested in the Custom House Chemical Laboratory vide test report No. Imp7221/7222/7223 dated 09.06.96 which is reproduced below.

"Literature has not been put up the sample on test is found to consists of organic colouring matter dissolved in a medium of more than 50% of a mixture of glycolic and organic solvents in the form of blue colour liquid. If does not give test for synthetic or natural resin binders"

PCT HEADING CONSIDERED:

The Following sub-heading of PCT heading 3215 were considered for classification.

i)       3215.9010

ii)     3215.9090

Subheading 3215.9010.

This sub heading covers into for ball point pens fine liners and fiber tips. The composition of ball point pen inks and fine liners ink consists of pigments with awhich functional properties of binder. The inks with this composition are inerrable and cannot be wiped off by cloth or duster to presence of binder. White Board Marker inks consist of organic coloring synthetic resin or natural resin binder. The absence of binder renders the ink erasable and it does not contain synthetic resin or natural resin binder. The question, therefore, arises whether the white board marker ink can at ail be considered as ink and whether it is necessary that all types of inks must contain synthetic resin as binders. Reference is made to page 50% of the Explanatory Notes para B which envisages that writing or drawing inks are solutions and suspensions of black or coloured material in water usually with addition of gum and product.

It was, therefore, observed that presence of binder (synthetic or natural resin) is not necessary. Since the white board marker inks will be used in the manufacture of white board under sub-heading 3215.9010

SUB-HEADING 3215.9090

This sub heading 3215.9090 is a residency of heading which covers other links e.g. writing inks, drawing inks and duplicating inks which otherwise are not covered under sub-heading 3215.1000. The sub-heading 3215.9090 is, therefore, for classification of white board marker inks.

It is, therefore, notified for information of all concerned that white boarded marker inks are appropriately classified under sub-heading 3215-9010.

Signed by

 (MUHAMMAD RAMZAN)

COLLECTOR

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