GOVERNMENT OF PAKISTANT
MODEL COUSTOMS COLLECTORATE OF APPRAISEMENT
CUSTOM HOUSE, KARACHI.
No.CC-40/2008(A) Dated: 15.12.2009
PUBLIC NOTICE NO. 12/2009
SUB: Classification of product “BOPP printed laminated packing film (metalized)”.
The Classification of the product namely "BOPP printed laminated packing film (Metalized)" came up for discussion before the Classification Committee on 03.12.2009.
2. Physical attributes of the product reveal that it is a BOPP film simultaneously printed, metalized and laminated. The goods were got tested in Custom House Laboratory who vide Test Report No. 3351 dated 31.01.2008 reported that:-
"The sample on test is found to be a laminated plastic sheet consisting of transparent plastic film composed of polypropylene it has metalized lacquer coating as well as color printing on one side. This side subsequently covered with another transparent polypropylene plastic film. It is in the form of silver color plastic film with blue print.
Thickness of laminated film………….. 0.05 mm”.
3. The following possible PCT headings were considered in the Classification Committee meeting:-
i) 3920.2020 ii) 3920.2030
iii) 3920.2040 iv) 3920.2090
4. M/s. K.S. Sulemanji Easmaiji & Sons (Pvt.) Limited are of the view that the impugned product is classifiable under heading 3920.2030:-
i) The Government has provided a specific subheading for metalized films as it is more expensive vis-a-vis ordinary laminated films. The inclusion of this sub-heading clearly indicates that the intention was to charge a lower rate of duty on metalized films vis-a-vis the ordinary laminated films. The customs authorities have not been able to convince them as to what type of metalized films would be clashed under heading because all metalized films, in any case essentially plastic laminated films.
ii) Even if it is presumed that 3920.2040 is also a possible subheading for the purpose of classification, by virtue of Rule 3(b) of the Rules of interpretation, the product in question falls for classification under heading 3920.2030.
iii) Since the metallization of the laminated film lends the essential character to the BOPP film as a packing material by virtue of its excellent insulation qualities to provide a barrier against moisture, oxygen and sunlight, the appropriate heading for classification thereof would be 3920.2030.
5. The consultant and representative of the importer before the Classification Committee reiterated their above point of view and further added that since their imported product comprise of printed metalized and laminated Bopp film, therefore, in their view and in terms of Rule 3(c) goods attract residual PCT heading 3920.2090- "Others."
6. The Assessing Group of Model Customs Collectorate (MCC) Appraisement, Custom House, Karachi on the other hand is of the opinion that primarily the product is BOPP film which is printed, metalized and laminated, therefore, in terms of Rule 3 (C) of the GIR appropriate heading is 3920.2040 as being the heading occurring last in numerical order among those which equally merit consideration.
7. The member of Classification Committee observed that the test report of the impugned product depicts the exact picture with regard to its composition and further noticed that BOPP film is classifiable under four three dash sub-headings of polymers of propylene i.e.:
of polymers of propylene.
3920.2010 --- Biaxially Oriented polypropylene BOPP film plain
3920.2020 --- Biaxially Oriented Polypropylene BOPP film printed
3920.2021 --- Biaxially Oriented Polypropylene BOPP film metalized
3920.2040 --- Biaxially Oriented Polypropylene BOPP film laminated.
8. Perusal of representative sample and test report reveals that the goods being printed, Laminated and Metalized Bopp Film are composite in nature and therefore, are required to be classifiable in terms of GIR-Rule # 3 of H.S. Explanatory Notes. Rule 3(a) suggests that classification in a heading which provide the most specific description shall be preferred to headings providing a more general description. Similarly Rule-3 (b) is not applicable as all the three aforesaid headings are significant and merit equal consideration for classification. Therefore, in terms of Rule-3 (c), the classification is to be determined under the heading which occurs last in numerical order among those which equally merit consideration.
9. Importer's claim that product falls under the category of ‘Others’ PCT Heading3920.2090 has also been considered, the PCT Committee is of the view that the same is not tenable as all types of Biaxially Oriented Polypropylene (BOPP) films are classifiable under sub-headings 3920.2010 to 3920.2040 and only films/ sheets of polypropylene other than BOPP fall for classification under three dash heading 3920.2090 (Other).
10. From the foregoing discussion, the Committee concluded that impugned product namely BOPP Printed, Laminated Packaging Film (Metalized) by virtue of Rule-3(C) of General Rules of Interpretation (GIR) of the Harmonized System and Pakistan Rule-I is appropriately classifiable under PCT heading 3920.2040.
Signed by
(Gul Rehman)
Additional Collector
Chairman PCT Committee
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