Government of Pakistan

Collectorate of Customs (Appraisement)

Custom House, Karachi

No. SI/Misc/1653/97.II                                                                     Dated 27.03.2010

PUBLIC NOTICE NO. 02/2010

SUB:  Classification to Titanium Dioxide “Hombitan lw-su”.

          The Classification of the product namely, “Hombitan LW-SU” came up for discussion before the classification Committee. As per literature this product is used for DE lustering of polyester fibers and consists of non-coated anatase microcrystal with an antimony-doped crystal lattice. It ensures excellent light fastness and weathering stability in fibers. Its minimized catalytic activity produces as highly while hue with a slight blue tint, ideal for manmade fiber applications.

2.         The product was analysed by the Customs House Laboratory vide Test Report No. Imp/3227/2008, which is reproduced as below;-

“The sample on test is found to consist mainly of titanium dioxide with desired crystal modification with small amount of antimony (0.3%). It is in the form of white powder”

3.         The impugned product was also chemically analyzed from industrial Analytical Center at H.E.J. Research Institute of Chemistry, Karachi, which gave the following report.

“The given sample was analyzed by ASTM methods. The result was found to be as follows:-           

Remarks: The given sample entitled “Titanium Dioxide” is anatase microcrystal forms of Titanium Dioxide. This is naturally occurring oxide of titanium, chemical formula TIO2 the purity of the given sample was 99.4% (TIO2) along with their impurities (0.6%) including antimony trioxide, mainly titanium dioxide used as a pigment.              

Hombitan LW-SU is a chemically defined product having the definite chemical stiochiometry of TIO2 and having the anatase crystalline structure (naturally occurring oxide of titanium).

Antimony-doped in microcrystalline structure of Titanium Dioxide by especially treatment method to improve the effect of titanium dioxide. (Deliberate addition of minor quantity of antimony in the lattice of crystalline structure of TIO2)”  

a)            The presence of Antimony cannot be regarded as a permissible impurity being deliberate insertion in the crystal lattice.

b)            Addition of antimony has made the product “Hambitan I.W-SU” suitable for specific use viz delusting of yarn by pigment action and is not a general purpose titanium dioxide of Chapter-28.

c)            The product has small insertions of antimony and phosphorous, hence termed as quasi-stoichiometric product. As these insertions are specially created for desired quality of TIO2, therefore such insertions are outside the purview of permitted insertions as depicted vide para-3, under “General to Explanatory Notes to HS [page 260], resultantly the product under reference seize to be a chemically defined product of chapter 28,. Hence the product under discussion falls outside the ambit of H.S. Code 2823.

d)            The goods being used for de-lustering of yarn constitutes “Other colouring matter, PCT heading 32.06” by application of General Interpretative Rule (GIR)1.

e)            The view is further strengthened from WCO decision as below:

            “3206.11        Titanium dioxide of the anatase type, not surface treated, manufactured by the sulphate process, with the addition of a small amount of compounds of phosphorus, potassium and antimony before calcination in order to obtain a white powdered end product with desired physical properties (stable crystal structure, desired crystal modification, specific size and shape of particles) which is particularly suitable for specific use as a pigment”.

f)          The view is further confirmed by classification Rulings issued by other Customs Administration practicing HS for classification e.g. US Customs vide Ruling NY865478 classified Titanium Dioxide Anatase Type with 98% or more TIO2 under HS 3206.10.0010 US tariff)

8.  The committee has considered the view of the importer, customs and has examined the laboratories reports and the literature. In terms of Note 1(a) to Chapter 28 except where the context otherwise requires, the headings of this chapter apply only to separate chemically defined compounds, whether or not containing impurities.

9.         At page VI-28-3 of the Explanatory Notes under the title “General” it has been explained that elements of separate chemically defined compound

 combine in a specific characteristic proportion determined by the valence and bonding requirements of the individual atoms. The proportion of each element is constant and specific to each compound and it is, therefore, said to be stoichiometric. Small deviations in the stiochometric ratios can occur because of gaps or insertions in the crystal lattice. These compounds are described as quasi-stoichiometric and permitted as separate chemically defined compound provided that deviations have not been internationally created.

10.       It has also been explained at the aforesaid page VI-28-3 of the Explanatory Notes that separate chemically defined compound containing impurities are classified in Chapter 28. However, such impurities are not in all cases regarded as “impurities” permitted under Note 1(a) to Chapter 28 when such substances are deliberately left in the product with a view to rendering it particularly suitable for specific use rather than general uses.

11.       It has been experienced that titanium dioxide imported in the country in most of the cases are not doped with Sb2O3 and P2O5. However, in the impugned product as reported by HEJ vide para 4 above, these needed impurities were introduced in the chemical substances by crystal growth, epitaxial growth, solid state diffusion or implantation. It thus becomes obvious that the needed impurities have been intentionally added/created in the crystal lattice to have desired properties/usage rendering the product suitable for particular use rather than general use. As such the impugned product cannot be termed as separate chemically defined compound within the meaning of Harmonized System for classification under heading 28.23. This position is further supported from the fact that titanium dioxide of heading 283.23 is to be in amorphous powder form a stated at page VI-2823-I of the Explanatory Notes, whereas the product in question, is in microcrystalline form as per manufactures literature and HEJ report. Thus the impugned product falls outside the ambit of heading 28.23.

12.       The committee noted that PCT heading 32.06 inter alia includes “Other coloring matters”. The impugned TiO2 pigment having Sb2o3 and P2O5 in its crystal lattice, constitute coloring matter being specifically used for delustering of polyester fibers. The committee has, therefore concluded that the product Hombitan LW-SU by application of GIR-1 is appropriately classifiable under heading 32.06(3206.1100). 

Signed by

(Gul Rehman)

Additional Collector

Chairman PCT Committee

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