KARACHI: Customs Classification Committee, Additional Collector Chairman Muhammad Haris Ansari has determined the classification of car mats of polyvinyl chloride (PVC).
According to details, Customs Collectorate Lahore forwarded a letter to the classification center for determination of appropriate classification of PVC car mats after M/s Lasani Auto Decoration imported a consignment of car mats of PVC material and sought clearance thereof claiming classification under HS Code 3926.9099 of Pakistan Customs Tariff (first schedule to the Customs Act, 1969). The collectorate classified the goods under PCT Heading 8708.2931 due to an audit observation raised by DRRA.
The importer preferred an appeal before the Collector Appeals (Lahore) against the assessment made by the Collectorate.
The Collector Appeals directed to release the goods provisionally under section 81 of the Customs Act, 1969 pending determination of appropriate PCT Heading of the impugned item through Classification Center, Karachi.
The main contention of the importer before the adjudication authority was that the PVC car mats are regularly being released through different field formation under the PCT Heading 3926.9099 and the adjudicating authority at Karachi has already upheld the classification under said PCT heading in another case.
And on the basis of discussion, it is held that the floors covering/mats made of polyvinyl chloride (PVC), solely or principally designed for use in vehicles covered under HS Code 87.01 to 87.05 are classifiable under PCT Heading 8708.29 depending on the type of the vehicle for which the same have been designed. This Ruling is issued in terms of Chapter-II (Classification) of the CGO 12/2002 dated 15th June, 2002 and any appeal against this ruling shall lie with Federal Board of Revenue under Rule 2 of Pakistan Rules to the General Rules for Interpretation.
