GOVERNMENT OF PAKISTAN
APPRAISEMENT COLLECTORATE
CUSTOM HOUSE, KARACHI
PCT/CC/10/2000-APG Dated: 04.12.2000
SI/MISC/596/97-III
PUBLIC NOTICE NO. 26/2000-APPG
SUB: CLASSIFICATION OF RUBBER SOLUTION NAMELY EUROFLEX
The classification of the product namely Euroflex came up for discussion in the PCT Committee. The goods Euroflex are packed in retail sale packing of 1 kg and 3 kgs. The importers claimed the assessment under PCT heading 40.05, which covers the import of rubber solution.
2. Custom House Laboratory vide test report IMP/6131/97 dated 12.05.1997 reported the composition of the subject goods as under:-
"The sample is not an item of 40.05 as declared but on test is found to be prepared adhesive consisting of blend of synthetic rubber and synthetic resin in association with small amount of filler dissolved in more than 50% volatile organic solvent. It is in the form of straw color liquid."
3. PCT heading 40.05 deals with compounded rubber it means what the rubber in organic solvent will attract classification under heading 40.05 (Note 5a (iii) of PCT & Note 5 at page 625 of the Expl Note refers).
4. PCT heading 35.06 covers prepared, adhesive not covered by, a more specific heading. It covers polymers or blend of polymers of chapter 39, which, apart from any permitted additions to the product of chapter 39 (fillers, solvent etc.); contain other added substances not falling in that chapter (e.g. waxes, page 534 of the Explanatory Notes under heading 35.06 refers).
5. As per Customs Laboratory report that product is a prepared adhesive consisting of blend) of rubber & synthetic resin in association with small amount of filler dissolved in 50% Volatile organic Solvent. The imported goods conform to the description of prepared adhesives. PCT Committee after careful study of the case decided the classification under heading 35.06 and at eight digit level:-
i) Up to 1kg packing 3506.1000
ii) Above 1kg packing 3506.9100
It is, therefore, circulated for the information of all concerned that product “Euroflex” in retail sale packing of one kg as well as in three kg packing is "classifiable under PCT heading 3506.1000 and 3506.9000 respectively.
(Signed by)
(MANZOOR AHMED)
Collector