GOVERNMENT OF PAKISTAN
COLLECTORATE OF CUSTOMS (APPRAISEMENT)
CUSTOM HOUSE, KARACHI.
NO.PCT/CC/06/2000-(A). Dated: 16-10-2000
PUBLIC NOTICE NO. 18/2000-(APPRAISEMENT)
SUB: CLASSIFICATION OF HEXANE.
The question of classification of the product namely "HEXANE" came up for discussion in the PCT Committee. The goods vide Custom Houses Laboratory report No. IMP/137/BOP dated 05-09-1997, were found to be as under:-
|
i) |
Appearance |
Colorless liquid. |
|
ii) |
Distt. Range 0C |
660C TO 700C |
|
iii) |
Nonvolatile residue |
10 gm Cubic Meter |
|
iv) |
Density at R.T |
0.6680. |
|
v) |
Normal Hexane Content |
50.5%W.W.(A.P.C) |
|
vi) |
Total Paraffin |
'83.1% WW.(A.P.C) |
The sample in view of the above test results is found to be a Mineral Oil containing more than 70% aliphatic Hydrocarbons. Flash points are less than 200F. It is not chemically defined Normal Hexane Suggested H.S. Code. 2710.003. Kindly make it clear the PCT 2710.003 which is not property found, further clarification is required"
2. H.E.J. Laboratory vides test report No. IMP/137/BOP dated 05-09-1997 reported as under:-
"According to the Gas Chromatographic analysis, your sample contains about 53.5% normal hexane admixed with 4 other component which are about 15.2%, 13.0%, 13.7% and a minor component which is only 7.7%. The first two components are isomers of hexane, whereas the last two components are cyclic hydrocarbons, for example cyclopean or methyl cyclopantane. We have also carried out the Nuclear magnetic Resonance Spectroscopy of your sample which is already indicates that your sample does not have any unsaturated or aromatic hydrocarbons because the olefin protons are totally absent”.
3. The following heading were considered the classification,
i) 27.10
ii) 29.01
iii) 38.14
iv) 38.24
The importer claimed that Hexane is a chemically defined compound & such is classifiable under heading 29.01 by virtue of Note 1 (a) to chapter 29 of Pakistan Custom Tariff. According to this rule the product may or may not contain impurities. The percentage of permissible impurities are not specified in chapter/section Notes or Explanatory Notes of heading 29.01 of Harmonized System and its Explanatory Notes published by the WCO also specify Hexane under heading 29.01.
5. Notes 2 to Chapter 29 of the Pakistan Customs Tariff specifics that mixture of two or more isomers of the same organic compound (whether or not containing impurities) are classifiable in Chapter 29 expect mixture of acyclic hydro Carbon isomers (other than stereo isomers) whether or not chemically saturated (Chapter 27). The goods on test by HEJ Laboratory found to be acyclic mixture of hydro carbons. As such the product fall outside ambit of classification in chapter 29 and attract assessment in chapter 27.
6. It was noticed that following classification opinion has been issued by the WCO for separate isomers and mixture of isomers of saturated acyclic hydro carbons:-
Chapter 27
Separate isomers and mixture if isomers of saturate dacyclichydro carbons:-
i) Separate isomers less than 95% pure (*)
ii) Mixture of isomers containing less than 95% (*) of a single isomer.
iii) Calculated on the product by reference to volume of gaseous products and to weight for non-gaseous products.
2. After long deliberations the PCT Committee has rules that the product reference is correctly classifiable under heading 2710.0099 as purity of any single isomer is less than 95% The Classification under heading 38.14 the Goods cannot be classifiable elsewhere in the nomenclature.
3. In view of the above, it is circulated for information of all concerned that the product namely Hexane" is classifiable under heading 1[2710.1190] of the Pakistan Customs Tariff as purity of any single isomer is less than 95%.
Signed by
(DR.Manzoor Ahmad)
Collector
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