GOVERNMENT OF PAKISTAN

COLLECTORATE OF CUSTOMS (APPRAISEMENT)

CUSTOM HOUSE, KARACHI. 

NO.SI/Misc/278/97-PCT.                                                                 Dated: 09.2.1997. 

PUBLIC NOTICE NO: 15/1997-(APPRAISEMENT)

A classification dispute of "Jojoba bean" was referred to PCT Committee for determining classification under Pakistan Customs Tariff. The importers claimed it to be a seed for showing. However, the Appraising Group classified it under heading 1211 as a plant part used primarily/cosmetic.

Description:

Jojoba bean is an oil seed used for extraction of a oil is namely used in the soap and other cosmetic applied on the skin. The following PCT headings were considered for classification.

a)         PCT HEADING--1209        

The importers claimed classification under PCT heading 1209 on the basis that the jojoba seeds would be used for sowing purposes. This heading covers seeds fruit and spores of a kind used for sowing purposes. This heading covers seeds fruit and spores of a kind used for sowing even if these are no longer capable of germination. However this heading does not over oil seeds and oleaginous fruit of heading 1201 to 1209", which, although intended for sowing are classified elsewhere in the nomenclature because they are normally used for purposes other than for sowing. Jojoba seeds area oil seeds which are covered by PCT heading 1207. The PCT heading 1209 is, therefore, not an appropriate classification.

b)        PCT HEADING-1211

This heading covers plants and parts of plants of a kind used primarily, in pharmacy or for in sectional fungicidal or similar purposes. This heading also covers plant parts including seeds of a kind used directly for the purposes specified above or if used for the production of extracts alkaloid or essential oil suitable for these purposes. This heading however excludes seeds and fruits of a kind used for extraction oils which are classified in the heading 12.01 to 12.07. Jojoba seeds are neither used directly, in perfumery, in pharmacy or for similar purposes nor used directly, in perfumery, in pharmacy or for similar purposes nor used in the production of extracts of alkaloids or essential of suitable for these purposes, therefore, the seed cannot be classified under PCT heading 12.11.

PCT HEADING-120

This heading covers oil seeds other than those mentioned in the heading 12.01 to 12.06 Jojoba seeds are oil seed primarily used for the extraction of oil fall for classification under PCT heading 1207.9900 in view of provision of Chapter Note. 3 of Chapter 12 which states as follows:-

"For the purpose of heading No. 12.09, beet seeds, grass and other herbage seeds, seeds of ornamental flowers, vegetable seeds, seed of forest trees, seed of fruit, trees seeds of beaches (other than those of the specimen viciafaba) or of lupines or to be regarded as "seeds of a kind used for sowing:.

Heading No. 12.09 does not, however, apply to the following even if for sowing:

a)              Leguminous vegetableor sweet corn (Chapter-7),

b)             Spices or other products of chapter 9,

c)              Cereals (chapter 10), or

d)             Products of heading Nos. 12.07 to 12.07 or 12.11

The decision of classification is notified for information of all concerned

Signed by

 (MASOOD AZIZ)

COLLECTOR

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