KARACHI: The Classification Committee of Model Customs Collectorate (MCC) of Appraisement-East has classified the PCT heading of scrape of exhausted/used/unserviceable printed circuit boards. The Classification Committee has determined the value of scrape of exhausted/used/unserviceable printed circuit boards under PCT Heading 7221.9900 in terms of Rule 3(b) to the general rules for interpretation.
According to details, a question has arisen as to the classification of goods, which were being exported with declared description “plastic based computer scrap” (in loose condition) under PCT Heading 3915.9000.
On examination, the goods were found to be “scrape of electrical/electronic machinery parts consisting mainly of printed circuit boards of computers of different type”, which were classified by the Collectorate under PCT heading 8548.9000, considering the following arguments:
a) PCT Heading 39.15 covers waste and scrape of plastic (of polymers of ethylene, of polymers of styrene, of polymer of polyvinyl chloride, of other plastics) whereas impugned goods are identical scrape of printed circuit boards, electrical connectors and other components attached therewith. As such the goods are not the waste of any of the polymers of plastic.
b) In their present state, goods are in a heap and not presented in individual packing for retail sale having a specific part number for a specific machine of PCT 8471 and in their present state of being burnt, broken, incomplete and unserviceable, t hey are not suitable for use with the machines of PCT Heading 84.71.
c) The Heading 85.48 by virtue of application of Rule-1 of GIR covers all electronics parts of machinery irrespective of their character and functions, not already specified elsewhere in the chapter will have to be classifiable in this heading.
Subsequently, the matter was referred to the adjudicating authority where the advocate of the exporter contested classification of these goods. The adjudicating authority has accepted the plea of the advocate and has ordered that goods are not to be classified under PCT Heading 8548.9000 as these are classifiable under PCT Heading 7112.9000.
The Classification Committee held its meeting on 8-12-2014 and it was discussed before the Committee is whether waste and scrap of printed circuit boards is classifiable under PCT Heading 3915.9000 or 8548.9000 or 7112.9900.
The representative of Collectorate opined that the appellate forums decisions were based upon test reports of other countries. In Pakistan, even the most prominent laboratories like SGS Lab, PCSIR and HEJ refused to give opinion about presence of precious metals in the printed circuit boards due to lack of capacity and equipment in the laboratories.
Moreover, he added that the PCT Heading 8548.9000 is a residual heading for electrical and electronic parts.
In view of the above available information and the fact that PCT Heading 39.15 pertains to waste, parings and scrap of plastics and PCT Heading 85.48 deals with the waste and scrap of primary cells, primary batteries and electric accumulators; spent primary cells, spent primary batteries and spent electric accumulators; electrical parts of machinery or apparatus, not specified or included elsewhere in this chapter, the classification committee was of the opinion that the impugned goods do not qualify classification under these PCT Headings.
“It is concluded that the scrap of exhausted/used/unserviceable printed circuit boards” is most appropriately classifiable under the PCT Heading 7112.9900 in terms of Rule 3(b) to the general rules for interpretation”.
