GOVERNMENT OF PAKISTAN

COLLECTORATE OF CUSTOMS (APPRAISEMENT)

CUSTOM HOUSE, KARACHI.

NO.CC-10/01-A                                                                             Dated: 28.09.2005 

PUBLIC NOTICE NO.22/2005-(A)

SUB:              CLASSIFICATION  RULING- FRITS.

Classification of "FRITS" i.e. FTA 11031, FTAE 1000,  FTP11507 and FOAE 2098 was considered by Classification Committee under possible PCT heading 3207.2000 or 3207.4040. Assessing group was of the view that these goods constitute verifiable enamels and glaze and, therefore, classifiable under heading 3207.2000, whereas importers are of the view that goods being glass frits are classifiable under heading 3207.4010.

2.         The committee consulted explanatory notes. Under para (2) page 600 volume- II of the explanatory notes to harmonized system, verifiable enamels and glazes, as mixture of silica with other products (feldspar kaelin, alkalies, sodium carbonate, alkaline earth, metal compound, lead oxide, boric acid etc.) give a smooth surface, either matt or glossy, by verification under heat. There is nothing on record to establish that imported goods comprise of ingredients mentioned as above. Therefore, classification under heading 3207.2000 was ruled out.

3.         It was further deliberated that there are numerous customs laboratory's test reports which state that the subject goods, on test, were found to be glass frit and were in the form of color less glossy pieces. Photo copies of literature, provided to the committee, revealed that fritting as obtained by means of fusion in continuous or rotary kilns of the homogeneous mixtures of various raw materials. Composition of these products includes inter-alia silicon dioxide. At para 5, page 600 volume-ll of the Explanatory Notes to harmonized system, glass frits has been described as those materials, obtained from fused quartz or other fused silica in the form of powder, granules or flakes whether or not coloured or silvered. Since, customs laboratory categorically confirmed that the goods, by virtue of test reports and literature, are glass first, therefore, the goods fall under heading 3207.4010.

4. In view of said position, the classification committee unanimously accorded approval for classification of frits under heading 3207.4010.

Signed by

Dr. Sarfraz Ahmad Warraich)

Additional Collector Chairman Classification Committee 

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