GOVERNMENT OF PAKISTAN
COLLECTORATE OF CUSTOMS (APPRAISEMENT)
CUSTOM HOUSE, KARACHI
NO.CC-10/06(A) 11th August, 2006.
ITC-36/06-PQ
PUBLIC NOTICE NO.16/ 2006(A)
Sub: CLASSIFICATION OF PP BATTERY SEPARATOR SIZE 137x113x1.2MM.
The classification of PP Battery Separators came up for discussion in PCT Committee on 10.07.2006. The following attended the meeting:
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01. |
Mr. Muhammad Siddique, Additional Collector, Appraisement-I |
Chairman PCT Committee |
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02. |
Mr. Javed Iqbal Butt, Deputy Collector Appraisement (Group-III), |
DC Classification Committee |
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03. |
Mr. Muzaffar Rizvi, Principal Appraiser (Group-II), |
PA Classification Committee |
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04. |
Mr. Javed Ahsan, Principal Appraiser, Appraisement (Group-IV) |
Member PCT Committee
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05. |
Mr. Mehmood-ur-Rehman Baig, Principal Appraiser, (AFU) |
Member PCT Committee
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06. |
Mr. Shafiullah. Principal Appraiser, (Group-III) |
Member PCT Committee
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07. |
Mr. N.A. Siddique, Chemical Examiner, Custom House Laboratory |
Member PCT Committee
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08. |
Mr. Abu Baker |
Representative of M/s. AMS Importer International, Lahore |
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09. |
Mr. Shafqat Hussain |
Representative of M/s. AMS Importer International, Lahore |
2. The product is comprised of Polypropylene sheets of size, 137 x 113 x1.2 mm and 137 x 149 x 1.2 mm. The Custom Laboratory tested the subject goods and reported as under:
"It is a sheet material with corrugated appearance and found to be composed of short fibrils of polythene / polypropylene plastic. It possesses typical leaning characteristics like filter paper. On the basis of composition, the classification under heading 39 of HS appears to be likely”.
On the strength of Customs Laboratory report the staff of Port Qasim Collectorate is of the view that PP Battery Separators attracts classification under heading 3920.2090 being sheets made of plastics.
3. The importers explained that the imported goods constitute parts of battery. These are not ordinary sheets but are cut to size and have specific construction and use. The separators are used to prevent direct contact between plates of opposite polarity while freely permitting electrolytic conditions. The importers furnished literature showing technical data of the impugned battery separators as below:
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Testing Item
|
Unit |
Technical Data |
Actual Testing Data |
Remarks |
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Resistance |
0 |
0.0024 Max |
0.00056 |
|
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Moisture |
% |
1 Max |
0.11 |
|
|
Tensile strength |
MPA |
3.00 Min |
3.61 |
|
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Porosity |
% |
45Max |
80.8 |
|
|
Maximum Pore Size |
Um |
0.04 Max |
37 |
|
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Iron content |
% |
0.003 Max |
0.0001 |
|
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Mn content |
% |
0.003 Max |
0.001 |
|
|
Free content |
% |
15 Max |
0.001 |
|
|
Reduced potassium permanaganate |
MI/g |
2 Max |
2.00 |
|
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Wt loss on acid |
% |
1 Max |
0.09 |
USA Grace Co. standard |
|
Size stability |
% |
|
Longitudinal: 0.14 Lateral: 0.12 |
Same as above |
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Foaming |
|
|
Qualified |
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4. The representatives of the importers drew attention towards Note 2 (P) to Chapter 39 of the Pakistan Customs Tariff which excludes "articles of section XVI (machines and mechanical or electrical appliances)" from the purview of Chapter 39. Furthermore, "separators" are specifically mentioned in the heading "Parts" at page No. 1632 of the Explanatory Notes to Harmonized System re produced below:
PARTS
Subject to the general provisions regarding the classification of parts (see the General Explanatory Notes to Section XVI), the heading also covers parts of accumulators, eg, containers and covers; lead plates and grids, whether or not coated with paste; separators of any material (except of unhardened vulcanised rubber or of textile material), including those in the form of flat plates merely cut into rectangles (including squares), meeting very precise technical specifications (porosity, dimensions, etc.) and hence ready for use.
The goods being identifiable part of the battery having specific size, construction, usages attracts classification under heading 8705.9000 as "part" by virtue of General Interpretative Rule 1 & 7 of the Pakistan Customs Tariff.
5. After deliberations on the subject, the committee unanimously decided to classify poly propylene battery separators under heading 8507.9000.
(Signed by)
(Musarrat Jabeen)
Collector
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