GOVERNMENT OF PAKISTAN

MODEL CUSTOMS COLLECTORATE OF (APPRAISEMENT)

CUSTOM HOUSE, KARACHI.

No.CC-02/2010-(A)                                                             Dated: 07.11.2012

PUBLIC NOTICE NO. 03/2012

SUB:       CLASSFICATION OF    DRINKING    GLASSES AND WATER SET (GLASSWARE)

This representation made by Model Customs Collectorate of PaCCS involves classification issue of Water Set(s) comprising of drinking glasses and a jug (glassware). The Collectorate pointed out the practice of declaration of the instant goods under heading 7013.2800 and 7013.4900. The Collectorate contended the declaration made by the importers and referred matter to the PCT Committee for correct classification.

2.         The specification of the goods as reported are glassware water set which comprises of a glass jug with handle (flat base) along with six glasses (flat base). The Collectorate referred that sometimes the flat base glassware water set is understood by the trade as stemware. The definition of stemware is as under:-

“Stemware: It is a drinking glass that stands on stem above a base. It is usually made form glass, but may be from ceramics or metals. It concludes:-

1.            Wine glasses

2.            Champagne flutes

3.            Chalices and goblets

4.            Cocktail glasses (including martini glasses and margarita glasses)

5.            Brandy Snifters

6.            Cordial glasses”

3.         The practice of the trade to declare the goods as stemware drinking glasses is apparently to avail some benefits of concessionary rate of customs duty alongwith RD exemption.

4.         The explanatory notes to the Chapter 70.13 have been consulted and a- reproduced as under for ease of reference:-

“70.13                         Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading 70.10 or 70.18).

7013.1000     --          Of glass-ceramics

--          Stemware drinking glasses, other than of glass-   ceramics.

7013.2200     --          Other.

--          Other drinking glasses, other than of glass ceramics.

7013.3300     --          Of lead crystal.

7013.3700     --          Other

--          Glassware of a kind used for table (other than drinking glasses) or kitchen purposes, other than of glass ceramics.

7013.4100     --          Of lead crystal.

           7013.4200      --          Of glass having a liner coefficient of expansion not exceeding 5 x 10-6 per Kelvin within a temperature range of 0 C to 300 C.

           7013.4900      --          Other

--          Other glassware

            7013.9100     --          Of lead crystal.

7013.9900       --          Other”

 5.         As pointed out by the Model Customs Collectorate of PaCCS in the representation, more often the importers declare the tariff description of goods under heading 7013.2800 as stemware drinking glasses. No doubt, the stemware drinking glasses may fall under heading 7013.2200 and 7013.2800 but the goods presented before the PCT Committee as per description, the representations, and the images attached, are not the stemware drinking glasses; but a set containing six glasses with flat base and a jug.

 6.         When the imported goods are analyzed in view of their description and the definition of the stemware, it is revealed that the goods do not bear any stem above the base and glasses are simply flat base along with the water jug. Therefore, the goods in question will not be termed as stem base glass water or stemware.

 7.         Now the question arises as to what will be the actual heading of the goods that have been presented to the PCT Committee, Prima-facie the possible heading may be 7013.3700 which covers drinking glasses, other than of glass ceramics. This heading covers “glasses only, whereas, the description of the goods is simply a water set consisting of a jug with flat base and six glasses. It is not possible to classify the “glasses” and a jug in one heading because all (6+1) are packed as a set for retail sale.

 8.         The next possible heading is 7013.4900 which specifically excludes drinking glasses. However, the description of goods “as presented” is not simple drinking glass but a set of a jug and six glasses. The addition of jug has excluded it from description of “drinking glasses” and qualifies such a set suitable for a kind used for table. The Committee, therefore, concluded that the instant goods will be classified under heading 7013.4900 which is most relevant in view of the description of the goods in this case.

Signed by

Additional Collector-ll/

Chairman PCT Committee

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