GOVERNMENT OF PAKISTAN

COLLECTORATE OF CUSTOMS (APPRAISEMENT)

CUSTOM HOUSE, KARACHI.

No. SI/Misc/1344/99-                                                                     Dated:16-10-2000

PUBLIC NOTICE N0.17/2000 (APPRAISEMENT)

SUB:              Classification of SSP-101

The Classification of the product namely SSP-101 supplied by M/S. Mitsui & Co. Japan came up for discussion in the PCT Committee. The manufacture M/s. Take mote Oil. Ltd. Japan provided the following information about composition and general properties.

Composition:-

(i)             (Allkyl Phosphate-K)      40%

(Fatty Alcohol)

(ii)            (UN reacted raw material)

(Water)                          60%

General Properties.

i)              Appearance      :           whitish Paste

ii)             Active Content  :           40%

iii)            PH                    :           Natural

iv)            Lon type           :           Anion

the literature further specifies that the product is used finishing Oil polyester fiber.

2.                The goods were also subjected to chemical test and Custom House Laboratory vide test report No. 523 dated 17.07.1999 reported as under:-

"Literature provided does not show the detailed composition of the goods. However, the sample on test is found to be an aqueous paste, consisting of anionic surfactant, small amounts of waxy substance and (less than 15% of alkali salts. It is in the form of milky paste. SP nature and use may further be verified".

3.                      Following PCT heading were considered for discussion.

(i)            34.02                           (ii)        34.03

Heading 3402 cover inter alia organic surface active agents (other than soaps), surface active preparations etc. whereas heading 34.03 deals with lubricating preparation even if the product contains high proportion of surface active agent. This is evident from sub para G page 524 of the Explanatory Notes to the Harmonized System re-produced as below:

“These may be used to lubricate or soften textile fibers during spinning to "stuff" leather, etc. They include for example, mixtures of: mineral oil or fatty substances with surface active agents (e.g. sulphoricinoleates); water- dispersible textile lubricating preparations containing a high proportion of surface active agents together with mineral oils and other chemicals".

4.    The goods being a preparation consisting of an anionic surfactant in association with waxy substances used for lubrication of textile fiber during spinning process constitutes lubricating preparation of heading 34.03 rather than surface active preparation of heading 34.02. At eight digit level, the product attracts classification under sub-heading 34.03 as it does not contain petroleum oils obtained from bituminous minerals.

5.    The product shall be classified accordingly.  

Signed by

(Manzoor Ahmad)

Collector