Government of Pakistan

Model Customs Collectorate of Appraisement

Custom House Karachi

No. CC-12/2010 (A)                                                                         Dated: 31.03.2010 

PUBLIC NOTICE NO. 03/2010-CC

SUB:      CLASSIFICATION OF PARACHUTE BRAND COCONUT OIL IN RETAIL PACKING

          The classification aspect of product Coconut Oil in retail packing of 200 ml with brand name of Parachute imported from India came up for discussion before the Classification Committee on 06.03.2010.

2.         The product as per information provided and printed on the sample is “premium quality 100% pure edible oil made from the finest coconut” in 200 ml packing. The following possible PCT headings were considered:       

i)             1513.1900

ii)            3305.9190

3.         The Model Customs Collectorate (PACCS), Karachi is of the opinion that impugned pure Coconut Edible Oil in small retail packing is classifiable under heading 3305.9190 being a preparation used on hair by virtue of Chapter Note (3) of Chapter 33 to Explanatory Notes, which described that the headings 3303 to 3307 apply inter alia to products whether or not mixed (other than aqueous solutions of essential oils), suitable for use as goods of these headings and put in packing of kind, sold by retail for such use. They stresses that the word whether or not mixed cover, the pure coconut oil in retail packing under PCT Heading 3305.9190.

4.         The representative of importer claimed the classification of the impugned pure coconut edible oil under 1513.1900 on the following grounds:-

            i)       That the Explanatory Notes of Chapter 15 at page III-15-3 clearly states that vegetable or animal fats and oils and their fractions are classified in this chapter whether used as food stuffs or for technical or industrial purpose.

            ii)    That General Notes (a) of Chapter 33 at Page VI-33-2 to the Explanatory Notes describes that for the purpose of classification in Chapter 33, the product should be presented:            

“In packing of a kind sold to the consumer and put up with label, literature or other indications that they are for use as perfumery, cosmetics or toilet preparations or as room deodorizers”         

            iii)    There are several hair oil brands in market like Vatika Coconut Hair Oil enriched with henna, amla, lemon and other trusted herbs, which shows that for hair oil classification, other necessary ingredients should be added in oil and be mentioned on packing.

            iv)     The heading “Others” of PCT heading 33.05 as explained at Para (4) of heading 33.05 of the Explanatory Notes covers other hair preparations; such as brilliantine’s hair oil creams (Pomades) and dressings, hair dyes and bleaches use on the hair oil creams (Pomades) and dressing, hair dyes and bleaches used on the hair; cream-rinses.

The refined coconut oil is edible and is used for food products.

5.         The members of the Classifications committee examined arguments of both sides and observed that through pure coconut edible oils can be suitable for use as hair oil but will fall under PCT heading 33.05 only when labels, literature or other indications show its use on hair as per Note (a) of Chapter 33 to Explanatory Note at page VI-33-2. Perusal of the sample reveals that there is no such indication for use on hair. On the contrary, the packing indicates it as 100% pure edible oil. Therefore, heading 33.05 is not relevant.

6.         The classification Committee concluded that the impugned product namely 100% pure coconut edible oil in 200 ml packing with brand name of Parachute, by application of Rule 1 of Explanatory Notes to Harmonized Commodities Description and Coding System and Pakistan Rule 1 of  Pakistan Customs Tariff, is appropriately classifiable under PCT heading 1513.1900.

Signed by

(Gul Rehman)

Additional Collector Chairman PCT Committee

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