KARACHI: Pakistan Customs Tariff (PCT) Committee of Model Customs Collectorate-MCC of Appraisement (East). headed by Additional Collector-ADC Zeba Bashir Ahmed, has determined the classification of synthetic soil reinforcement material’.
cording to details, the PCT Committee of MCC-Appraisement (East) has appropriately classified the “synthetic soil reinforcement material” under PCT heading 5604.9000 under Rule 1 to the General Rules for interpretation.
As per details, the MCC-Islamabad has referred a case to the PCT Committee for determination of classification of “Synthetic Soil Reinforcement Material” vide letter bearing C No. SI/Misc/DP/404/pt/8745.
The details of the case are as under that the importer M/s Reinforcement Earth (Pvt) Limited, Islamabad imported a consignment of synthetic soil reinforcement material vide GD No. ICSI-2147 for clearance against PCT heading 5604.9010.
The goods were released provisionally against the declared PCT heading and representative sample was sent to Customs Laboratory, (Mughalpura Dry Port), Lahore.
The Deputy Chemical Examiner Customs Laboratory, Lahore vide its report Ref No. LDP/LAB/0523/2014 intimated that such strip obtained from the combination of textile and plastic appropriately falls under heading 3921.9090.
Accordingly, the formation assessed the goods under the said PCT heading. The importer M/s Reinforced Earth contested on classification and requested to assess the goods under claimed PCT heading i.e. 5604.9010.
Since, the item under reference has been imported for first time in Pakistan, therefore, t he Collectorate considers it appropriate to refer the matter to the Classification Committee for determination of correct classification.
The import test report contents are reproduced as “Sample described as Soil Reinforcement Material put up for test in the form 3.5inch wide, black colour semi-rigid strip with round edges, surface is embossed with press marks”.
On chemical test it is found to be non-cellular (compact) strip, made of polypropylene compound, reinforced with 10 parallel laid embedded cords of untwisted, high tenacity polyester filament. Such strips, obtained from the combination of textile and plastic appropriately fall under heading 3921.9090”.
Later, the PCT Committee held its meetings on 27-09-2014and 15-12-2014 and relevant literature, import documents, test report, Chapter/Section Notes and explanatory notes were consulted. The importer and his representative pleaded their case on the basis of the following points; at the outset, it was mentioned that the product under consideration was “high tenacity tensile polyester fibers encased in polythene sheet”.
The strips comprise of 10bundles of polyester untwisted filaments providing reinforcement to the visible black LDPE. The strip is looped successively through a toggle connection at the back of the structure, in zig-zag fashion. Polyester based Geo-strips are not sensitive to corrosive conditions such as acidic or highly salty fill, marine environment or stray currents.
The test report further stated that the reliance was placed upon Chapter 39.21 dealing with “Plastics and textile combinations” wherein classification of Plastic and Textile Combinations” is essentially governed by Note 1(h) to Section XI, Note 3, to Chapter 56, and Note 2 to Chapter 59. It was claimed that the impugned item did not fall in the category of any of the three parameters. The impugned item is polyester filament and not textile fabric of Chapter 59, nor felt non woven of Chapter 56.02 and 56.03, neither knitted nor crocheted of Chapter 60.
Note 3 to Chapter 56 mentions “Heading 56.02 and 56.03 cover respectively felt and non-woven, impregnated, coated, covered or laminated with plastics or rubber whatever the nature of these materials (compact or cellular), Heading 56.03 also includes nonwovens in which plastics or rubber forms the bonding substance.
Note 2 to Chapter 59 deals with “Textile fabrics”, impregnated, coated, covered or laminated with plastics, whatever the weight per square meter and whatever the nature of the plastic material (compact or cellular) with certain exclusions.
