GOVERNMEN OF PAKISTAN

APPRAISEMENT COLLETORATE

CUSTOM HOUSE, KARACHI

PCT/CC/18/2000-A                                                              DATED: 12-01-2001

PUBLIC NOTICE NO.01 /2001. APPG.  

SUB:  CLASSIFICATION OF “TEL-MOUSE” (ITEM NO. Z-D07).

            A dispute regarding the classification of “Tel-Mouse” (part No.Z-D07) came up for discussion in the PCT Committee meeting held on 16.12.2000. According to the manufacturer catalogue the good are computer mouse as well as telephone so embedded in a plastic body. The goods can be used independent. As a telephone set and as well as a mouse (Pointing device )  with computer. Hence, it can perform both functions i.e. As a pointing device as a telephone set.

 2.         Following PCT headings were considered for classification namely:-

i)             84.71

ii)            85.17

3.         According to Rule 3(C) of the General Rules or interpretation of the Harmonized Coding system, if an item can it classified in more than one heading then the same shall it classified under the heading which occurs last in numerical ord, among those which equally merit consideration for classification. However, it was also observed, the according to Rule 3(a) of a Rules of interpretation, the heading which provides the more specific description shall be preferred to headings providing more general description.

 4.         Since, the shape of the article under consideration as that of a mouse and the telephone cord has been fitted order for ease to use telephone alongwith computer and manufacturer has also specified the use of the same alongwith computer it means used the consequential character of the article is a mouse and not as a telephone set.

 5.         PCT Committee has, therefore, decided that the classification  of the goods namely “Tel-Mouse” (Item No-Z07) under heading 8471.9040 in terms of Rule 3 a) of the Rules of interpretation of the Harmonized Coding System.

 6.         The decision is being notified for information of all concerned.

                                       (Signed by)

(SHAHID AHMAD)

COLLECTOR

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