Government of Pakistan
Model Customs Collectorate of Appraisement
Custom House, Karachi.
No.CC-28/2009(A) Dated: 02.11.2009
PUBLIC NOTICE NO.08/2009 (A)
SUB: Classification of the product namely Eurosil GP Manufactured by M/s. Eurosil Silicon manufacturing co., ltd Germany Eu.
The classification of the product namely “Eurosil GP” came up for discussion before the Classification Committee on 22.08.2009.
2. The product is marketed in 280 ml cartridge. The printing thereon reveals that it comprised of primary silicon and is used for sealing masonry /metal cladding, expansion and control joints, curtain wall weather seal and perimeter joints. The goods were got tested in Custom House Laboratory who vide Test Report dated 16.07.2009 reported that:-
“The sample put up along with files is in retail sale packing of 280 ml plastic cartridge with trade description and mode of application is printed on it. The contents on test are found to consist of R.T.V silicon (polysiloxane elastomers type) in association with coloring matter and other additives i.e. Room temperature vulcanizing (RTV) agents/cross linker, silica and acetic acid, the acetic acid is likely found during self curing process of silicone sealant. A finished product ready for use.”
3. The following Possible PCT headings were considered in the Classification Committee meeting:-
i) 3910 ii) 3214
4. The importer’s representative explained that the product is classifiable under heading 3910 on the following grounds:-
i) That in terms of headings the Chapter-39 covers Silicon in Primary Forms. The chapter Note 3 of chapter 39 states that the heading 39.01 to 39.11 apply only to goods of kind produced by chemical synthesis falling in categories; Note (d) Silicones (sub-heading 3910). Further as per Note-6 in heading 39.01 to 39.14, the expression ‘Primary Forms’ applied only to the forms liquids and paste including dispersions (emulsions and suspensions) and solutions. Since, goods under discussion are silicon in paste form which is primary form, therefore, as per the General Rules of Interpretation (GRI) Rule 1 goods are classifiable under heading 3910.
ii) In terms of heading Chapter-32 coves goods “Tanning or Dying Extracts”, Tannins and their Derivatives; Dyes Pigments and other coloring matter; Paints and Varnishes; Putty and Other Mastics; Inks. The exclusion at Chapter Note to Chapter-32 it does not cover a) separate chemically defined element or compounds.
5. The Model Customs Collectorate (MCC), Dry Port, Islamabad on the other hand was of the opinion that primarily, product is “Silicon Sealant” which is specifically classifiable under H.S. Code 3214.9010.
6. The members of Classification Committee observed that the PCT heading 39.10 deals with polymer namely “Silicones” in primary form. Note 6 to Chapter-39 describes that the expression “primary form” applies only to the following forms:-
(a) Liquids and pastes, including dispersions (emulsions and suspensions) and solutions;
(b) Blocks of irregular shape, lumps, powders (including moulding powders, granules, flakes and similar bulk forms.
The term “Primary Form” and permissible addition of other substances to the products of Chapter-39 has been described at page-VII-39-11 of the Explanatory Notes to Harmonized Commodity Description and System, it has been made mandatory vide Pakistan Rule-1 under the Title “General Rules for Interpretation of the Harmonized System” that for the purpose of interpretation, Explanatory Notes to Harmonized Commodity Description and Coding System (2007 version) published by the World Customs Organization, Brussels as amended from time to time shall be considered as authentic source of interpretation.
7. In terms of Explanatory Notes (Page VII-39-11) polymers in liquid and paste form may contain other materials such as plasticizer, stabilizer, fillers and coloring matter, chiefly intended to give the finished products special physical properties or other desirable characteristics. It is further mentioned that when as a result of addition of certain substances, the resultant product answer to the description in a more specific heading elsewhere in the Nomenclature, they are excluded from Chapter-39. Examples have been cited in the Explanatory Notes e.g. prepared additives for mineral oils (38.11), prepared glues (35.06), polymers in volatile organic solvent where weight of the solvent exceeds 50% of the weight the solution (32.08). At page VII-3910-1 of the Explanatory Notes “Silicones” complying with the conditions of Note 3 to Chapter-34 are excluded from Chapter-39 and falls for classification under heading 34.02. Thus, polymers in the form of liquid or paste, in all cases, can not be termed as polymer in primary form for the purpose of classification in Chapter-39. The product will attract classification in Chapter-39 only if the goods are not specified elsewhere in the Nomenclature.
8. The Customs Laboratory has reported that the product is found to consist of RTV Silicon (Polysiloxane elastomer type). The book namely “Encyclopedia of Polymer Science and Technology” described that the Room-temperature-vulconizing (RTV) Silicones have been evaluated as sealants and adhesives for crycgenic application. Thus, the imported goods are not to be termed as resin in primary form but a prepared sealant.
9. PCT Heading 32.14 deals with Glaziers putty, grafting putty, resin cements, caulking compounds and other mastics. At page No. VI-3214-I of the Explanatory Notes it has been explained that products of heading 32.14 are preparation of widely differing composition which are essentially characterized by the use which they are put. The mastics based on plastics including silicones containing other ingredients are mentioned at sub-para (3) & (9) of para-(1) at pages-(1) at pages VI-3217-1 and VI-3214-2 of the Explanatory Notes. The Explanatory Notes further describes that these mastics may be sealants to bound various surfaces together. The impugned goods put in 280 ml retail packing used as sealant constitute mastic based on silicon polymers and therefore, attracts classification under heading 32.14.
10. From the foregoing discussion, the committee concluded that impugned product namely “Eurosil GP”, by virtue of Note 1 of General Rules for Interpretation of the Harmonized System and Pakistan Rule-I thereof, are appropriately classifiable under PCT heading 32.14.
Signed by
(Gul Rehman)
Additional Collector/Chairman
Classification Committee
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