GOVERNMENT OF PAKISTAN
MODEL CUSTOMS COLLECTORATE OF APPRAISEMENT
CUSTOM HOUSE, KARACHI.
No.CC-34/05-A Dated 22.07.2009
PUBLIC NOTICE NO. 05/2009 (A)
SUB: Classification of toys match crackers/patakhas.
The classification of the product namely “toys Match Crackers/ Patakhas” came up for discussion before the Classification Committee on 12.03.2009 and 13.06.2009. The label pasted on the sample reveals that the product is a Dragon brand match. Crackers in tube for of approx 3.5 cm length containing small quantity of explosive material wrapped in paper board. It is ignited like a match and thrown on the ground where the explosive material burns and creates sound of Patakhas. The following PCT headings were discussed during the meeting:-
i) 3604 ii) 9505
2. The importers explained that the goods are correctly classifiable under heading 9505 on the following grounds:-
a). Christmas crackers are specified under heading 9505.1000 as per Explanatory Notes to the Harmonized System.
b). Articles traditionally used at Christmas festivities e.g. artificial Christmas trees, nativity scenes, nativity figures and animals, angels, Christmas crackers, Christmas stockings, imitation Yule, logs, Fathers Christmases.
c). The Match crackers are exclusively designed for the Christmas festivals .as shown on the retail packing box of the product.
d) Match Crackers and patakhas being not a Firework are freely importable under the Import Policy Order. In one of the cases the Honourable Customs, Excise and Sales Tax Appellate Tribunal vide judgment dated 26.04.2004 passed in Appeal No. 400/LB/02 held that match crackers do not appear to fall within the category of fireworks and as such they were not banned items under the Import Policy Order. Therefore, match crackers seized in the aforesaid case were released by the Honorable Appellate Tribunal.
3. The information collected from the Internet reveals that Christmas Crackers are an integral part of Christmas celebrations and are harmless indoor entertaining item. The size of Christmas cracker is minimum 10 inches in length with a blank space of 2 x 4 inches. A Christmas cracker consisting of cardboard tube wrapped in a brightly decorated light weight twist of paper. The Cracker is pulled by two persons and splits unevenly. The split is accompanied by a small bang produced by the effect of friction on a chemically impregnated card strip. When the Christmas crackers split, it reveals surprise gifts for the pullers. These gifts are also integral part of the Christmas Crackers.
4. It may be mentioned that no explosive material is used in the Christmas crackers whereas in the imported goods i.e. Toy Match Crackers / Patakhas, explosive material has been used in a small quantity. Further vide Note 1 (b) to Chapter 95. The Classification Committee members are, therefore, of the view that the impugned goods e. toy match crackers are not Christmas Crackers and are correctly classifiable under heading 3604.9000, being pyrotechnic articles.
Signed by
Gul Rehman
Additional Collector/ Chairman PCT Committee
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