GOVERNMEN OF PAKISTAN

APPRAISEMENT COLLETORATE

CUSTOM HOUSE, KARACHI

PCT/CC/12/2000-A                                                                          Dated: 18-04-2000

PUBLIC NOTICE NO.22 /2000. APPG (A)

SUB:  CLASSIFICATION OF “T-PHOS COPPER BALL (19 mm).

            A dispute had arisen regarding classification of T-Phos copper ball (19 mm) which are Copper balls in diamond cut shape being used as anodes in the electroplating industry. The purity of copper is 99.96%.

 2.         The case was discussed by the PCT committee which considered the following PCT headings for its classification.

i)             Heading 74.01

ii)            Heading 74.03

iii)           Heading 74.19

 3.         PCT heading 74.01 deals with copper mattes and cement copper (precipitated copper). Explanatory Notes to the heading describe that the coper matte consist essentially of copper and iron sulphides and is generally in the form of black or brown granules. The cement copper (precipitated copper) is in the form of finally divided black powder containing oxides and insoluble impurities. These goods having 99.96% purity are neither copper mattes nor cement copper and therefore fall out side the scope of heading 74.01

 4.         PCT heading 74.03 was also not appropriate as it covers un-wrought relined copper in the form of ingots or ingot bars for remelting.

 5.         The certificate of analysis and the manufacturer’s literature provided reveals that the goods are anodes having use in electroplating process. At S. No. (6) of the Explanatory Notes to heading 74.19, it has been indicted that electroplating anodes of copper or of copper alloys are classifiable under heading 74.19. on the analogy of explanation at para (A) of the Explanatory Notes to heading 75.08.

 6.         In view of above, the PCT Committee ruled that the “T-Phose Copper balls are correctly classifiable under heading 74.19 and subheading 7419.9990.

(Signed by)

 (MANZOOR AHMAD)

COLLECTOR