Kod Tarif :

Keterangan barangan:

Berdasarkan maklumat yang dikemukakan barangan dikenali sebagai hypro nozzle dimana ia dipasang sebagai parts of agriculture sprayer, whereby it is fitted to the spray lance as nozzle, barangan adalah berbentuk seperti gambar di bawah :

Barangan terdapat dalam beberapa bentuk dan versi pelbagai warna seperti hijau, kuning merah dan oren serta dalam saiz yang sama seperti gambar dibawah.

Menurut pemohon, barangan adalah dipasang pada hujung spray lance yang menyembur cecair ke luar untuk aktiviti pertanian.

Barangan adalah produk barangan siap diperbuat daripada bahan plastik yang digunakan sebagai nozzle yang dipasang pada muncung spray lance bagi penyemburan cecair.

114.NOZZLE PART OF AGRICULTURE SPRAYER Trade Name: Hypro Nozzle Jenama : Hypro

Nozzle

Lance

8424.90 000

Barangan adalah merupakan part of agriculture sprayer.

Barangan ini adalah barangan yang di import.

Barangan ini tidak melibatkan fungsi valve.

Barangan ini sesuai diperjeniskan di bawah kod tarif 8424. 90 000 sebagai parts for spraying liquids berdasarkan alasan-alasan berikut :

Berdasarkan fakta dan keterangan di atas barangan dikenali sebagai nozzle yang dipasang pada muncung spray lance digunakan bagi penyemburan cecair.

Barangan mendapat liputan didalam EN.HS 2012 muka surat XVI-8424-1&3 seperti berikut :-

84.24 - Mechanical appliances (whether or not hand-operated) for projecting, dispersing or spraying liquids or powders; fire extinguishers, whether or not charged; spray guns and similar appliances; steam or sand blasting machines and similar jet projecting machines (+).

Subject to the general provisions regarding the classification of parts (see the General

Explanatory Note to Section XVI), the heading includes parts for the appliances and machines of this heading. Parts falling in this heading thus include, inter alia, reservoirs for sprayers, spray nozzles, lances and turbulent sprayer heads not of a kind described in heading 84.81

Kod Tarif :

Keterangan barangan:

Barangan adalah CNG (Compressed Natural Gas) Compressor.Ia dikenali dengan nama Complete CNG Compressor System,model IMW50.CNG adalah gas semulajadi yang dimampatkan oleh compressor IMW50 ini.Gas ini merupakan pengganti bahanapi untuk kegunaan kenderaan.

CNG Compressor merupakan sebuah four stage, air cooled compressor yang digunakan untuk Compressor Natural Gas Fueling System.Ia digerakkan menggunakan kuasa motor elektrik atau gas – engine driven system.

Barangan ini mempunyai standard seperti berikut:

a). Non lubricated cylinders,piston and valves for clean discharged gas.

b). Design for low vibration and low noise.

c). Self-lubricating.

d). Automatic unloading of compressor.

CNG Compressor digunakan di stesen NGV sebagai Reciprocating Compressor System iaitu berfungsi sebagai pemampat gas bertekanan rendah (1-20 bar) yang melaluinya menjadi gas bertekanan tinggi berukuran 200 – 250 bar.Gas bertekanan tinggi yang dihasilkan ini dinamakan CNG (Compressed Natural Gas/gas semulajadi yang dimampatkan).CNG Compressor dilengkapi Heat Exchanger untuk menurunkan semula tekanan gas yang termampat.Gas yang dihasilkan akan dihantar ke stesen NGV.

Barangan dikenali sebagai CNG Compressor (Compressed Natural Gas Compressor).

Fakta Barangan

115. CNG COMPRESSOR Trade Name:COMPLETE CNG COMPRESSOR SYSTEM Jenama : IMW Model : IMW50

8414.80 590

Barangan jenama IMW,model IMW50.

Barangan berbentuk ‘finish product’.

Barangan merupakan sebuah four stage air cooled compressor yang digunakan untuk compressed natural gas fueling system.

Digerakkan oleh motor elektrik atau gas-engine driven system.

Berfungsi sebagai pemampat gas supaya menjadi gas bertekanan tinggi antara 200 hingga 250 bar sebelum dihantar ke stesen NGV.

Barangan ini sesuai diperjeniskan di bawah kod tarif 8414.80 590 sebagai ’ Other compressor, other than those compressor of sub-headings 8414.30 and 8414.40, berdasarkan alasan-alasan berikut :

PDK 2012.

8414 Air or vacuum pumps,air or other gas compressor and fans;ventilating or recycling hoods incorporating a fan, wheather or not fitted with filters.

8414.80 - Other

- - Compressor other than those of headings 8414.30

and 8414.40;

590 - - - Other

Tiada kod tarif spesifik bagi barangan ini.Oleh itu ia diletakkan dibawah pecahan kepala 8414.80 sebagai other, iaitu selain dari pecahan kepala 8414.30 (untuk compressor for used in refregerating equipment) dan 8414.40 (untuk Air compressor mounted on a wheeled chasis for towing).

Explanatory Note.

XVI-8414-1 - 2.

84.14 - Air or vacuum pumps,air or other gas compressors and fans; ventilating or recycling hoods incorporating a fan,wheather or not fitted with filters.

8414.80 - Other

This heading covers machines and appliances,hand-operated or power driven, for the compression of air or other gases,or for creating a vacuum,and also machines for circulating air or other gases.

(A)PUMPS AND COMPRESSORS

In general, air pump ........and compressors funtion on the same principles as and are broadly of similar contruction to the liquid pumps.There are sevarel type of compressor....

Rulling.

Barangan yang sama telah diperjeniskan seperti berikut:

KE.HT(96)431/01-1(243) – bertarikh 24 Disember 2007.

Barangan : CNG Compressor

Model : IMW50

Kod tarif : 8414.80 590

Kod Tarif :

Keterangan barangan:

Barangan ini merupakan stand base monitor dengan spesifikasi seperti berikut:

Items: Spesifikasi:

Model LMD-DM30C

Screen Size(inches) 21.3 inch

Resolution Landscape 2048 x 1536 pixels

Power Requirements AC 100 V to 240 V

Pixel efficiency 99.99 %

Viewing Angel 85/85

Color Support 16.77 million colors

Color Black

Input DVI-D

TMDS

Dimensions (WxHxD) Landscape 470.0x468.4/529.9x220 mm

Barangan mempunyai beberapa input points yang berfungsi seperti berikut :

i. DVI Digital Visual Interface (DVI) is a video display interface developed by the Digital Display

Working Group (DDWG). The digital interface is used to connect a video source to a display device, such as a computer monitor.

ii. TMDS

116. LCD MONITOR Trade Name : LCD Monitor Monochrome Display Jenama : SONY Model: LMD-DM30C

8528.51 000

Transition-minimized differential signaling is a technology for transmitting high-speed serial data and is used by the DVI. Iaitu untuk meningkatkan kualiti display.

Barangan adalah sejenis display monitor yang memaparkan maklumat berdasarkan input yang diterima dari computer.

Barangan hanya mempunyai input signal DVI dan TMDS sahaja.

Barangan hanya disambungkan kepada computer.

Barangan ini sesuai diperjeniskan di bawah kod tarif 8528.51 000 sebagai other monitor, of kind solely or principally used in an automatic data processing system of heading 84.71 berdasarkan alasan-alasan berikut :

Barangan hanya boleh menerima input atau maklumat melalui computer sahaja menerusi DVI untuk dipaparkan di monitor.Mengikut keterangan yang diperolehi daripada wikipedia DVI (Digital Visual Interface) is a video display interface used to connect a video source to a display device, such as a computer monitor.

Barangan mendapat liputan dalam EN HS 2012 muka surat XVI-8528-1&2 seperti berikut:

85.28 -Monitors and projectors, not incorporating television reception apparatus; reception apparatus for television, whether or not incorporating radio-broadcast receivers or sound or video recording or reproducing apparatus.

- Other monitors :

8528.5 1 - - Of a kind solely or principally used in an automatic data processing system of heading 84.71.

(A) MONITORS OF A KIND SOLELY OR PRINCIPALLY USED IN AN AUTOMATIC DATA PROCESSING SYSTEM OF HEADING 84.71

This group includes CRT and non-CRT (e.g., flat panel screen) monitors which provide a graphical presentation of the data processed. These monitors are distinguishable from other types of monitors (see (B) below) and from television receivers. They include :

( I ) Those monitors which are capable of accepting a signal only from the central processing unit of an automatic data processing machine and, therefore, are not able to reproduce a colour image from a composite video signal whose waveform conforms to a broadcast standard (NTSC, SECAM, PAL, D-MAC, etc.). They are fitted with connectors characteristic of data processing systems (e.g., RS-232C interface, DIN or SUB-D connectors) and do not have an audio circuit. They are controlled by special adaptors (e.g., monochrome or graphics adaptors) which are integrated in the central processing unit of the automatic data processing machine.

Kod Tarif :

Keterangan barangan:

Berdasarkan kes, dibawah syarikat dan barangan yang sama telah diperjeniskan dibawah kod tarif 8413.50 000 melalui surat penjenisan rujukan KE.HT(96)431/01-1(311) bertarikh 28.02.2011 tetapi telah tamat tempohnya pada 02.03.2013. Berdasarkan makluman daripada pihak syarikat tiada berlaku perubahan pada fakta barangan dan fungsi barangan.Barangan adalah seperti photo dibawah:

Kegunaan barangan adalah untuk cylinder filling applications: dimana ia akan mengepam cecair gas seperti oxygen, nitrogen dan argon daripada tangki simpanan ke high pressure gas cylinder.

Dimensions barangan adalah seperti dibawah.

117. RECIPROCATING PUMP Trade Name: Reciprocating Pump Jenama: ACD Model: NDPD Series

Pump

8413.50 000

Berdasarkan keterangan dalam risalah, pam ini mempunyai sebuah crosshead piston didalamnya yang boleh bergerak secara mendatar bagi menolak cecair gas yang masuk melalui suction valve dan dikeluarkan melalui return line valve.

Cara mengepam yang dilakukan oleh pam ini adalah seperti Diaphragm-type reciprocating pump.

Pump ini dilengkapi dengan sebuah motor, vacuum jacketed dan valves yang digunakan untuk mengepam cecair gas seperti oxygen, nitrogen dan argon daripada tangki simpanan ke high pressure gas cylinder.

Barangan ini sesuai diperjeniskan di bawah kod tarif 8413.50 000 sebagai reciprocating positive displacement pumps berdasarkan alasan-alasan berikut:

Berdasarkan fakta dan keterangan diatas barangan adalah sejenis pump yang digunakan untuk mengepam cecair gas seperti oxygen, nitrogen dan argon daripada tangki simpanan ke high pressure gas cylinder.

Barangan mendapat liputan di dalam EN HS 2012 muka surat XVI-8413-1&2seperti berikut:

84.13- Pumps for liquids, whether or not fitted with a measuring device; liquid elevators (+).

841 3 .50 - Other reciprocating positive displacement pumps.

This heading covers most machines and appliances for raising or otherwise continuously displacing volumes of liquids (including molten metal and wet concrete), whether they are operated by hand or by any kind of power unit, integral or otherwise.

................................

The machines of this heading can be subdivided, according to their system of operation, into the following five categories.

(A) RECIPROCATING POSITIVE DISPLACEMENT PUMPS

These use the linear suction or forcing action of a piston or plunger driven within a cylinder, the inlet and outlet being regulated by valves. " Single-acting " pumps utilise the thrust or suction of one end of the piston only; " double-acting " types pump at both ends of the piston thus using both the forward and reverse strokes. In simple " lift " pumps the liquid is merely raised by suction and discharged against atmospheric pressure. In " force " pumps, the compression stroke is used, in addition to the suction stroke, to force the liquid to heights or against pressure. Multicylinder pumps are used for increased output. The cylinders may be either in line or in a star shape.

Kod Tarif :

Keterangan barangan:

Barangan adalah dalam bentuk kepingan/gulungan (sheet/roll) bersaiz 15 m ~ 25 m* (panjang) x 1m, 2m (lebar) dan 0.8 mm~2.5 mm (tebal) .Ia dipek dalam bentuk rolls.

Barangan ini terdiri dari tiga lapisan.

i) - alumnium foil yang disalut dengan polyester (lapisan atas) ii) - bitumen (lapisan tengah) iii) - kertas (lapisan bawah)

Gambar barangan adalah seperti di bawah :

Composition/information on ingredients seperti di dalam safety data sheet :

Chemical characterization : Mixtures

Ingredients %

Asphalt 30-50

Calcium carbonate 10-20

Fuel oil, residual 5, 0-10

Calcium carbonate ; limestone powder

5, 0-10

Carbon black 5, 0-10

118. WATERPROOFING MEMBRANE Trade Name : GRACE YTL-A(PET) Jenama : GRACE

6807.10 000

Kegunaan barang adalah sebagai self-adhesive waterproofing membrane for roofing membrane, for roofing, basement and flat deck applications.

Analisa Jabatan Kimia melalui laporan (PJ) IKA 554/13-0 bertarikh 08.04.2013 berdasarkan satu sampel berukuran 29cm X21 cmX 1.34 mm tebal berlabel ”Grace YTL-A” mengesahkan barangan berupa kepingan yang terdiri daripada 3 lapisan.

i) Lapisan atas berupakan kepingan nipis berwarna perak yang berukuran 0.04mm tebal, didapati terdiri daripada aluminium foil yang disalut dengan polyster.

ii) Lapisan tengah berupakan bahan hitam melekit yang berukuran 1.20 mm tebal, didapati terdiri daripada kebanyakannya bitumen.

iii) Lapisan bawah berupakan ”backing sheet” berwarna beige yang berukuran 0.10 mm tebal, didapati terdiri daripada kertas

Barangan ini sesuai diperjeniskan di bawah kod tarif 6807.10 000 (Perintah Duti Kastam 2012) sebagai articles of asphalts berdasarkan alasan-alasan berikut:

Analisis pakar mengesahkan barangan adalah kepingan yang terdiri daripada 3 lapisan, lapisan atas berupakan aluminium foil yang disalut dengan polyster, lapisan tengah terdiri daripada kebanyakannya bitumen manakala lapisan bawah terdiri daripada kertas.

Bitumen pada lapisan tengah adalah bahan terpenting bagi barangan ini. Lapisan aluminium dan kertas hanyalah pelengkap yang melindungi bitumen.

Barangan ini sesuai di perjeniskan di bawah heading 68.07 berdasarkan liputan di dalam EN 2012 muka surat XIII-6807-1 seperti berikut :

68.07 - Articles of asphalt or of similar material (for example, petroleum, bitumen or coal tar pitch)

6807.10 - In rolls

This heading covers articles made from natural asphalt or bitumen, coal tar pitch, petroleum bitumen, bituminous mixtures, etc. These articles usually contain fillers such as sand, slag, chalk, plaster, cement, talc, sulphur, asbestos fibre, wood fibre, sawdust, waste cork, and natural resin.

This heading includes:

(2) Roofing boards consisting of a substrate (e.g, of paperboard, of web or fabric of glass fibre, of fabric of man-made fibre or jute, or of aluminium foil) completely enveloped in asphalt or similar material.

Kod Tarif :

Keterangan barangan:

Berdasarkan maklumat yang dikemukakan, barangan merupakan suatu campuran seperti di bawah:

i) Dow Corning SE 1700 White is a 2-part material. ii) The 2-part is consist of Part A (Base): Part B (Catalyst). iii) The mixing ratio for this material is 10:1. iv) Part A has Silica, Dimethyl Siloxane and Titanium Oxide. v) Part B has Silica and Dimethyl Siloxane.

Mengikut keterangan MSDS;

Generic Description : Silicone

Part A (Base)

Physical Form : Paste

Color : White

Odor : Slight odor

Specific Gravity @ 25ºC: 1.13

Chemical Family : Silicone

Part B (Catalyst)

Use : Silicone rubber curing agent

Physical Form : Liquid

Color : Colorless

Odor : Slight odor

Boiling Point : >100 ºC

Specific Gravity @ 25ºC: 0.99

Flash Point : >96.7 ºC (Closed Cup)

119.SILICONES IN PRIMARY FORM Trade Name : Silicones Jenama : Dow Corning Model : SE 1700 White

3910.00 000

Campuran bahan (Part A & Part B) akan menjalani suatu proses yang dinamakan heat cure (addition-curing) iaitu apabila dipanaskan pada suhu 150ºC selama 30 minit, bahan yang terhasil adalah adhesive/ glue.

Laporan analisis pakar mengesahkan sampel berupa pes tidak berwarna dan terdiri daripada Poly(dimethylsiloxane) dengan peratus berat abu ialah 61.3%.

Barangan ini sesuai diperjeniskan di bawah kod tarif 3910.00 000 sebagai silicones in primary forms berdasarkan alasan-alasan berikut : 5.3.1 Barangan merupakan campuran bahan yang terdiri daripada 2 bahagian iaitu Part A (Silica, Dimethyl Siloxane and Titanium Oxide) dan Part B (Silica and Dimethyl Siloxane) dalam bentuk paste.

5.3.2 Part A berperanan sebagai base manakala Part B (catalyst) bertindak sebagai curing agent sekiranya proses heat cure (pemanasan pada suhu 150ºC selama 30 minit) dijalankan. Walau bagaimanapun, barangan yang dikemukakan belum melalui proses heat cure.

5.3.3 Berdasarkan fakta 5.2.1, barangan adalah sejenis silicones in polymer form pada suhu bilik sebagaimana dinyatakan seperti berikut:

i) http://en.wikipedia.org/wiki/Polydimethylsiloxane Polydimethylsiloxane (PDMS) belongs to a group of polymeric organosilicon compounds that are commonly referred to as silicones.[1] PDMS is the most widely used silicon-based organic polymer, and is particularly known for its unusual rheological

Barangan menepati kehendak Note 6, Chapter 39 di mukasurat VII-39-2 dan keterangan General Explanatory Notes mukasurat VII-39-11 iaitu;

(or flow) properties.

Chapter 39 Plastics and articles thereof

Notes.

6. - In headings 39.01 to 39.14, the expression “primary forms” applies only to the following forms: (a) Liquids and pastes, including dispersions (emulsions and suspensions) and solutions;

Primary forms

Headings 39.01 to 39.14 cover goods in primary forms only. The expression “primary

forms” is defined in Note 6 to this Chapter. It applies only to the following forms:

(1) Liquids and pastes. These may be the basic polymer which requires “curing” by heat or otherwise to form the finished material, or may be dispersions (emulsions and suspensions) or solutions of the uncured or partly cured materials. In addition to substances necessary for “curing” (such as hardeners (cross-linking agents) or other co-reactants and stabilisers, fillers and colouring matter, chiefly intended to give the finished products special physical properties or other desirable characteristics. The liquids and pastes are used for casting, extrusion, etc., and also as impregnating materials, surface coatings, bases for varnishes and paints, or as glues, thickeners, flocculants, etc. Barangan mendapat liputan di dalam keterangan EN HS 2012 mukasurat VII-3910-1 kepada heading 39.10, iaitu; 39.10 - Silicones in primary forms

The silicones in this heading are non-chemically defines products containing in the molecule more than one silicon-oxygen-silicon linkage, and containing organic groups connected to the silicon atoms by direct silicon-carbon bonds.

They have a high stability and may be liquid, semi-liquid or solid. The products include silicone oils, greases, resins and elastomers.

Silicone resins are used mainly in the manufacture of varnishes, insulating or waterproof coatings, etc., where stability at high temperature is required. They are also used in the preparations of laminates with glass fibre, asbestos or mica as the reinforcing material, as flexible moulds and for electrical encapsulation. Barangan yang seakan sama pernah diperjeniskan melalui rujukan KE.HT(96)431/01-1/(274) bertarikh 25/6/2008

Kod Tarif :

Keterangan barangan:

Barangan merupakan suatu campuran yang terdiri daripada :

i) Part A (Base) – Silica and Dimethyl Siloxane ii) Part B (Catalyst) – Silica and Dimethyl Siloxane

Merujuk kepada MSDS :

Generic Description : Silicone

Part A (Base)

Use : Silicone rubber base adhesive

Physical Form : Paste

Colour : White

Odor : Slight Odor

Specific Gravity@25oC : 1.11

Chemical Family : Silicone

Part B (Catalyst)

Use : Silicone rubber curing agent

Physical Form : Liquid

Colour : Colourless

Odor : Slight Odor

Specific Gravity@25oC : 0.99

Boiling Point : >100o

Flash Point : >96.7

C

o

Mengikut keterangan pemohon, barangan ini digunakan dalam industri semiconductor sebagai sealing ceramic condensers, sealing electronic

C

120.SILICONES IN PRIMARY FORM Trade Name: Dow Corning SE 1700 Clear Jenama : Dow Corning Model : SE 1700 Clear

3910.00 000

components dan bonding agent for key pad of PC.

Mengikut product information, keterangan barangan adalah seperti berikut:

Applications • Sealing ceramic condensers • Sealing electronic components • Bonding agent for key pad of PC

Composition • 2-part • 10 :1 mix ratio • polydimethylsilone

Features • Non-flowing • Heat cure • High tensile strength • Good working time after mixing

Campuran bahan (Part A dan Part B) akan menjalani suatu proses yang dinamakan heat cure (addition-curing) iaitu apabila dipanaskan pada suhu 150o

C selama 30 minit bahan campuran tersebut akan menjadi adhesive/glue.

Typical properties bagi barangan ini adalah seperti berikut:

Property Unit Value

Viscosity cP

mPa-sec

Pa-sec

542000

542000

542

Working time at 250 hr C 8

Heat cure time @1500 minutes C 30

Specific gravity (cured) - 1.13

Tensile strength psi

Mpa

Kg/cm

985

2

6.8

69

Elongation % 355

Durometer Shore A (JIS) - 48

Unprimed adhesion-Lap shear to

aluminium

Psi

Mpa

N/cm

390

2

2.7

268

Dielectric strength(JIS K6249) Volts/mil

kV/mm

550

22

Volume resistivity(JIS K6249) Ohm*cm 5.0E+14

Dielectric constant @ 1MHz(JIS K6249)

- 3.0

Dissipation factor @ 1MHz(JIS K6249)

- 0.001

Shelf life at 250 months C 18

Analisa Jabatan Kimia melalui laporan (PJ) IKA 4399/12-0 bertarikh 29.01.2013 mendapati barangan terdiri daripada Poly(dimethylsiloxane) dan bahan mineral Si (silica), P (phosphorous) dan Ca (calcium). Peratus berat abu ialah 57.0%.

Barangan ini sesuai diperjeniskan di bawah kod tariff 39.10 00 000 (Perintah Duti Kastam 2012) sebagai silicones in primary forms berdasarkan alasan-alasan berikut:

• Analisis pakar mengesahkan barangan ini terdiri daripada Poly(dimethylsiloxane) dan bahan mineral Si (silica), P (phosphorous) dan Ca (calcium). Peratus berat abu ialah 57.0%.

• Barangan adalah sebagai ’’preparation” yang terdiri dari Part A (Base) dan Part B (Catalyst) yang bertindak sebagai curing agent apabila ianya dipanaskan pada suhu 150o

C selama 30 minit.

• Menurut wikipedia.org/wiki/, Polydimethylsiloxane diterangkan sebagai berikut:

”Polydimethylsiloxane belongs to a group of polymeric orgasilicon compounds that are commonly referred to as silicones’’

• Barangan menepati kehendak Note 6 Chapter 39 dimukasurat VII-39-2 dan keterangan General Explanatory Notes di mukasurat VII-39-11 iaitu;

Notes

6. In headings 39.01 t0 39.14, the expressions ’’primary forms’’ applies only to the following

forms:

(a) Liquids and pastes, including dispersions (emulsions and suspensions) and solutions;

Primary forms

Headings 30.01 to 39.14 covers goods in primary form only. The expression ’’primary form’’ is defined in Note 6 to this Chapter. It applies only to the following forms :

(1) Liquids and pastes. These be the basics polymer which requires ’’curing’’ by heat or otherwise to form the finished material, or may be dispersions (emulsions and dispersions) or solutions of the uncured or partly cured materials. In addition to substances necessary for ’’curing’’ (such as hardeners cross-linking agent) or other co-reactants and accelarators), these liquid or paste may contained other materials such as plasticisers, stabilisers, fillers and colouring matter chiefly intended to give the finished products special physical properties or other desireable characteristics. The liquids and pastes are used for casting, extrusion, etc., and also as impregnating materials, surface coatings, bases for varnishes and paints, or as glues, thickeners, flocculants, etc.

• Barangan mendapat liputan di bawah heading 39.10 EN 2012 muka surat VI-3910-1 seperti berikut : The silicones of this heading are non-chemically defined products containing in the molecule more than one silicon-oxygen-silicon linkage, and containing organic groups connected to the silicon atoms by direct silicon-carbon bonds.

They have a high stability and may be either liquid, semi-liquid or solid. The products include silicones oils, greases, resins and elastomers.

(1) ............................................................................................................

(2) Sicones resin are used mainly in the manufacture of varnishes, insulating or waterproof coatings, etc., where stability at high temperature is required.

Kod Tarif :

Keterangan barangan:

Barangan ini merupakan stand base monitor dengan spesifikasi seperti berikut:

Items: Spesifikasi:

Model LMD-DM50

Screen Size(inches) 21.3 inch

Resolution Landscape 2560 x 2048 pixels

Power Requirements AC 100 V to 240 V

Pixel efficiency 99.99 %

Viewing Angel 85/85

Input DVI-D

TMDS

Dimensions (WxHxD) Landscape 474.5x479.9/541.4x220 mm

Barangan mempunyai beberapa input points yang berfungsi seperti berikut :

i. DVI Digital Visual Interface (DVI) is a video display interface developed by the Digital Display Working Group (DDWG). The digital interface is used to connect a video source to a display device, such as a computer monitor.

ii. TMDS Transition-minimized differential signaling is a technology for transmitting high-speed serial data and is used by the DVI. Iaitu untuk meningkatkan kualiti display.

121. LCD MONITOR Trade Name : LCD Monitor Monochrome Display Jenama : SONY Model : LMD-DM50

8528.51 000

Barangan adalah sejenis display monitor yang memaparkan maklumat berdasarkan input yang diterima dari computer.

Barangan hanya mempunyai input signal DVI dan TMDS sahaja.

Barangan hanya disambungkan kepada computer.

Barangan ini sesuai diperjeniskan di bawah kod tarif 8528.51 000 sebagai other monitor, of kind solely or principally used in an automatic data processing system of heading 84.71 berdasarkan alasan-alasan berikut :

Barangan hanya boleh menerima input atau maklumat melalui computer sahaja menerusi DVI(Digital Visual Interface) untuk dipaparkan di monitor.Mengikut keterangan yang diperolehi daripada wikipedia DVI (Digital Visual Interface) is a video display interface used to connect a video source to a display device, such as a computer monitor.

Barangan mendapat liputan dalam EN HS 2012 muka surat XVI-8528-1&2 seperti berikut:

85.28 - Monitors and projectors, not incorporating television reception apparatus; reception apparatus for television, whether or not incorporating radio-broadcast receivers or sound or video recording or reproducing apparatus.

- Other monitors :

8528.5 1 - - Of a kind solely or principally used in an automatic data processing system of heading 84.71.

(A) MONITORS OF A KIND SOLELY OR PRINCIPALLY USED IN AN

AUTOMATIC DATA PROCESSING SYSTEM OF HEADING 84.71

This group includes CRT and non-CRT (e.g., flat panel screen) monitors which provide a graphical presentation of the data processed. These monitors are distinguishable from other types of monitors (see (B) below) and from television receivers. They include :

( I ) Those monitors which are capable of accepting a signal only from the central processing unit of an automatic data processing machine and, therefore, are not able to reproduce a colour image from a composite video signal whose waveform conforms to a broadcast standard (NTSC, SECAM, PAL, D-MAC, etc.). They are fitted with connectors characteristic of data processing systems (e.g., RS-232C interface, DIN or SUB-D connectors) and do not have an audio circuit. They are controlled by special adaptors (e.g., monochrome or graphics adaptors) which are integrated in the central processing unit of the automatic data processing machine.

Kod Tarif :

Keterangan barangan:

Barangan adalah knee-length socks berwarna putih dan bercorak berwarna kelabu pada bahagian kaki. Ia diperbuat daripada tekstil dengan ukuran panjang 63cm dan lebar 9cm dan di dalam pembungkusan untuk retail sales.

Spesifikasi barangan yang tercatat pada label pembungkusan adalah seperti berikut :

Material Composition: %

Nylon 75

Polyester 22

Spandex 3

Barangan digunakan sebagai stokin sukan.

Barangan ini sesuai diperjeniskan di bawah kod tarif 6115.99 000 sebagai other socks of textile materials berdasarkan alasan-alasan berikut:

• Barangan adalah stokin sukan (socks) daripada knitted fabric yang diperbuat daripada campuran nylon, polyester dan polyether urethane.

• Analisis pakar mendapati sampel adalah knitted fabric yang diperbuat daripada

campuran nylon, polyester dan polyether urethane. • Label pembungkusan juga menyatakan barangan diperbuat daripada Nylon (75%),

Polyester (22%) dan Spandex (3%).

122. SOCKS Jenama : Nike Model : Soccer

6115.99 000

• Barangan ini mendapat liputan dalam EN HS 2012 mukasurat XI-6115-1 seperti berikut:

61.15 - Panty hose, tights, stockings, socks and other hosiery, including graduated compression hosiery (for example, stockings for varicose veins) and footwear without applied soles, knitted or crocheted (+).

6115.10 - Graduated compression hosiery (for example, stockings for varicose veins)

- Other panty hose and tights :

6115.21 - - Of synthetic fibres, measuring per single yarn less than 67 decitex

6115.22 - - Of synthetic fibres, measuring per single yarn 67 decitex or more

6115.29 - - Of other textile materials

6115.30 - Other women's full-length or knee-length hosiery, measuring per single yarn less than 67 decitex

- Other: 6115.94 - - Of wool or fine animal hair

6115.95 - - Of cotton

6115.96 - - Of synthetic fibres

6115.99 - - Of other textile materials

This heading covers the following knitted or crocheted goods, without distinction between those for women or girls and those for men or boys:

(1) ……………………………..

(2) Stockings and socks (including ankle-socks).

………………………………….

(6) Footwear without an outer sole glued, sewn or otherwise affixed or applied to the upper, other than babies' bootees.

Kod Tarif :

• Berdasarkan kepada risalah yang diberi , barangan adalah merupakan satu unit apa yang dikatakan heat Exchanger yang terdiri dari dua elemen teknologi iaitu :

Keterangan barangan:

pertama : Plate Heat Exchanger yang terdiri daripada a pack of corrugated metal plates with porholes for passage of the two fluits between which heat transfer will take place across the thickness of each plate

The plate pack is compressed together in a rigid frame to create anarrangement of parallel flow channels. One fluid travels in the odd numbered channels, the other in the even.

Jenis Kedua : ialah Shell and Tube Heat Exchanger adalah terdiri daripada a shell, commonly made of either stainless steel or copper.

• Kegunaan barangan adalah sebagai To act as an equipment to allow heat transfer between two fluit media.

• Gambar barangan adalah seperti berikut : A . Plate Heat Exchanger

123. Heat Exchangers Trade Name : 1. Plate Heat Exchanger 2. Shell and Tube Heat Exchanger Jenama : Alfa Laval Model : M3-FG, CDEW, Pharmaline, AC30, CB60

Media A

Media A

Media A

Media A

8419.50 900

B. Shell & Tube Heat Exchanger

Shell-and-tube heat exchangers are often a good option when working with extreme temperatures and pressures. These heat exchangers are used for a wide variety of purposes as:

Vaporizers , coolers, condensers , evaporators, chillers and heaters

Fakta :

Berdasarkan kepada risalah yang diberi , barangan adalah merupakan satu unit apa yang dikatakan heat Exchanger yang terdiri dari dua elemen teknologi iaitu :

pertama : Plate Heat Exchanger yang terdiri daripada a pack of corrugated metal plates with porholes for passage of the two fluits between which heat transfer will take place across the thickness of each plate

The plate pack is compressed together in a rigid frame to create anarrangement of parallel flow channels. One fluid travels in the odd numbered channels, the other in the even.

Media B outlet

Media B Inlet

Media A Outlet

Media A Inlet

Barangan mempunyai Size :

• Length : 138 – 5235 mm

• Width : 140 – 1190 mm

• Height : 380 – 2920 mm

Jenis Kedua : ialah Shell and Tube Heat Exchanger adalah terdiri daripada a shell, commonly made of either stainless steel or carbon steel, and a bundle of tubes, usually made of stainless steel or copper. Kegunaan barangan adalah sebagai To act as an equipment to allow heat transfer between two fluit media

Saiz barangan adalah :

Length : 0.5 – 4.0 m

Diameter : from 4” onwards.

Barangan ini sesuai diperjeniskan di bawah kod tarif 8419.50.900 sebagai Machinery, Plant Or Laboratory Equipment, Whether Or Not Electrically Heated. berdasarkan alasan-alasan berikut :

• Barangan mendapat liputan dalam muka surat XVI-8419-3 EN Vol .4 di bawah kepala 8419 yang diantara lain menerangkan :

(I) HEATING OR COOLING PLANT AND MACHINERY

This group covers plant of general use in many industries for the simple treatment of materials by heating, boiling, cooking, concentration, evaporation, vaporisation, cooling, etc. They include:

(B) Heat exchange units in which a hot fluid (hot gas, steam or hot liquid) and a cold fluid are made to traverse parallel paths, but usually in opposite directions, separated by thin metal walls in such a manner that the one fluid is cooled and the other heated. These units are usually of the three following types, viz., in the form of:

(i) Concentric tube systems : one fluid flows in the annular interval, the other in the central tube.

(ii) A tubular system for the one fluid, enclosed in a chamber through which flows the other fluid.

(iii) Two parallel series of interconnected narrow chambers formed of baffle plates.

• Berdasarkan diskripsi, kegunaan barangan, serta penerangan di atas, barangan sesuai dipenjeniskan di bawah kod tarif 8419.50.900 , Perintah Duti Kastam 2012 yang memperuntukkan

Machinery, plant or laboratory equipment, whether or not electrically heated (exluding furnaces, ovens and other equipment of heading 85.14), for the treatments of materials by a process involving a change of temperarure such as heating, cooking, roasting, distilling, rectifying, sterilising, pasteurising, steaming, drying, evaporating, vaporising, condensing or cooling, other than machinery or plant of a kind used for domestic purposes, instantaneous or storage water heaters, non-electric;

• Barangan pernah di penjeniskan di bawah tarf 8419.50.900 Ruj : KE.HT(96)431/01-1 (524) No Siri 0297/2008 bertarikh 09 Jun 2011

• Barangan yang seakan sama juga mendapat liputan dalam CROSS NY 808609 bertarikh 12.04.1995 menetapkan barangan tersebut adalah tarif kod 8419.50

Kod Tarif :

Keterangan barangan:

1. Mengikut MSDS bagi COMPETITION FTX 5W30, minyak pelincir ini berupa cecair jernih berwarna yellow to amber, dipek di dalam bekas plastik 4 liter dan untuk jualan runcit.

2. Barangan dikatakan sebagai minyak pelincir semi sintetik yang mempunyai density/specific gravity 859kg/m3 pada suhu 15oC dan flash point pada suhu 233o

3. Composition/Information Of Ingredients adalah seperti berikut:

C.

Chemical Nature : Petroleum-derived severely refined mineral-base product, polycyclic aromatic hydrocarbons content measured less than 3%.

Components Weight %

Zinc alkyldithiophosphate <0.76

Alkaryl amide <1.1

Polyolefin polyamine succinimide, polyol <1.52

Diphenylamine <0.01

Ethylene glycol <0.01

Polyolefin polyamine succinimide, borated <0.31

Calcium lomg chain alkaryl sulfonate <0.53

Alkenoic acid ester, borated <0.23

Molydenum complex <0.23

Calcium branched chain alkyl phenate <0.16

4. Maklumat lain yang diperolehi dari pemohon adalah seperti berikut:

Product composition % WT

Mineral components 59.57

124. LUBRICATING OIL (Semi Synthetic) Trade Name : Competition FTX 5W30 Jenama : ELF

3403.19 000

Synthetic Components 24.97

Additives 15.46

5. Analisa oleh Jabatan Kimia melalui laporan (PJ) IKA 3193/12-0 bertarikh 28.02.2013 mendapati sample terdiri daripada rantaian sebatian hidrokarbon yang berasaskan minyak petroleum ”base oil” seperti octadecane dan eicosane dan lain-lain. Ianya sesuai sebagai minyak pelincir enjin. Kod tarif dicadangkan adalah 2710.19 630

6. Barangan ini sesuai diperjeniskan di bawah kod tarif 3403.19 000 (Perintah Duti Kastam 2012) sebagai other lubricating preparations berdasarkan alasan-alasan berikut:

• Analisis pakar mengesahkan barangan mengandungi rantaian sebatian hidrokarbon seperti octadecane dan eicosane. Mengikut Mc Graw-Hill Dictionary Of Scientific And Technical Terms menerangkan Octadecane dan Eicosane seperti berikut:

Octadecane – C18H38 Colorless liquid boiling at 318o

Eicosane pula adalah ’a mixture of saturated hydrocabons mostly straight-chained and averaging 20 carbons in the chain, the formula C

C, soluble in alcohol, acetone, ether and petroleum, insoluble in water; used as solvent and chemical intermediate.

20 H42

• Minyak pelincir ini tidak sesuai diletakkan di bawah heading 27.10 kerana kandungan petroleum oil hanya 59.57% tidak menepati liputan di dalam EN 2012 pada mukasurat V-2710-2 seperti berikut:

is given to the technical mixture; used in the lubricants and plasticizers’.

27.10 -Petroleum oils and oils obtained from bituminous minerals, other than crude; preparations not elsewhere specified or included, containing by weight 70 % or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations; waste oils

• Minyak pelincir ini sesuai diperjeniskan di bawah heading 34.03 berdasarkan liputan

di dalam EN 2012 mukasurat VI-3403-1 seperti berikut:

34.03 -Lubricating preparations (including cutting-oil preparations, bolt or nut release preparations, anti-rust or anti-corrosion preparations and mould release preparations,based on lubricants) and preparations of a kind used for the oil or grease treatment of textile materials, leather, furskins or other materials, but excluding preparations containing, as basic constituents,70% or more by weight of petroleum oils or of oils obtained from bituminous minerals.

-Containing petroleum oils or oils obtained from bituminous minerals :

3403.11 --Preparations for the treatment of textile materials, leather, furskins or other materials

3403.19 –Other

Provided they do not contain, as basic constituents, 70 % or more by weight of petroleum oils or oils obtained from bituminous minerals (see heading 27.10), this heading includes, inter alia, prepared mixtures of the following types:

(A) Lubricating preparations designed to reduce friction between the moving parts of machinery, vehicles, aircraft or other appliances, apparatus or instruments. Such lubricants usually consist of, or are based on, mixtures of animal, vegetable or mineral oils, fats or greases, often with additives (e.g., graphite, molybdenum disulphide, talc, carbon blacks, calcium or other metallic soaps, pitch, or rust, oxidation, etc., inhibitors). However, the heading also includes synthetic lubricating preparations based on, for example, dioctyl or dinonyl sebacates, phosphoric esters, polychlorobiphenyls, oly(oxyethylene) (polyethylene glycol) or poly(oxzyropylene) (polypropylene glycol). These synthetic lubricants, which include "greases’’ based on silicones or jet lube oils (or synthetic ester lubes), are designed to operate under specially exacting conditions (e.g., fire-resistant lubricants, lubricants for precision instrument bearings or jet engines).

• Barangan yang mempunyai kandungan dan fungsi yang seakan sama juga pernah diperjeniskan oleh CROSS Rulings di bawah heading 34.03 melalui rujukan HQ 088083 bertarikh 11 Februari 1991

Kod Tarif :

Barangan merupakan cecair likat berwarna ’Yellow to Amber’ yang dimuatkan di Keterangan barangan :

dalam botol plastik berwarna silver berukuran 4 liter. Barangan ini dikenali sebagai ’Engine Motor Oil’ atau minyak enjin kenderaan.Ia dikeluarkan oleh Syarikat Total Oil Malaysia Sdn.Bhd. Minyak enjin jenama Total ini dikenali sebagai Quartz 7000 Future GF-5 5W30 Semi Synthetic Engine Oil.Barangan ini berfungsi sebagai minyak pelincir bagi enjin kereta yang menggunakan bahanapi petrol dan disel.

Gambar 1 : Total Quartz 7000 5W30 1Li

MSDS - Ingredients Total Semi-Synthetic 7000 5W30.

Compoents Zinc alkyldithiophosphate < 0.76

weight%

Alkaryl amide < 1.1 Polyolefin polyamine succinimide,polyol < 1.52 Diphenylamine < 0.01 Ethylene glycol < 0.01 Polyolefin polyamine succunimide,borated < 0.31 Calcium long chain alkaryl solfonate < 0.53 Alenoic acid ester,borated < 0.23 Polylefin polyamine succinimide molybdenum complex < 0.23 Calsium branched chain alkylphenate sulfide < 0.16

125. MOTOR OIL Trade Name : Semi Synthetic Motor Oil Jenama : TOTAL Modal : Quartz 7000 Future GF5 5W30

3403.19 000

Preparation. Chemical Nature - Petrolium-derived severely refined mineral-base product,in which the polycyclic aromatic hydrocarbons (PCA or PAH) content,measured by IP 346 in less than 3%. Sampel ini sesuai sebagai pelincir minyak enjin. Bahan terdiri daripada rantaian sebatian hidrokarbon yang berasaskan minyak petroleum ”base oil” seperti octadecane,triscosane dan lain-lain. Laporan Pembekal – Lubricants Singapore. Komposisi Produk. Mineral Components - 59.57% Synthetic Components - 24.97% Additives - 15.46% Barangan merupakan cecair likat berwarna ’Yellow to Amber’ berukuran 4 liter. Dikenali sebagai ’Engine Motor Oil’ keluaran Total. Berfungsi sebagai minyak pelincir enjin kereta petrol dan disel. Chemical Nature - Petrolium-derived severely refined mineral-base product,in which the polycyclic aromatic hydrocarbons (PCA or PAH) content,measured by IP 346 in less than 3%. Keputusan laporan kimia mengatakan bahan ini terdiri daripada rantaian sebatian hidrokarbon yang berasaskan petroleum ’base oil’ seperti octadecane,triscosane dan lain-lain. Komposisi Produk. Mineral Components - 59.57% Synthetic Components - 24.97% Additives - 15.46% Barangan ini sesuai diperjeniskan di bawah kod tarif 3403.19 000 sebagai Other lubricant oil, containing petroleum oils or oils obtained from bituminous minerals ( Perintah Duti Kastam 2012 ), seperti di bawah; 34.03 Lubricating preparations (including cutting-oil preparations, bolt or nut release preparations,anti- rust or anti corrosion

preparation and mould release preparation,based on lubricants) and preparations of a kind used for the oil and grease treatment of taxtile materials, but excluding preparations containing,as basic constituents,70% or more by weight petroleum oils or of oil obtained from bituminousminerals.

-Containing petroleum oils or oils obtained from bituminousminerals: 3403.11 000 - - Preparations for the treatment of taxtile materials,leather furskins or

other materials

3403.19 000 - - Others

berdasarkan alasan-alasan berikut ;

3.1 Analisis pakar mengesahkan barangan ini mengandungi rantaian sebatianhidrokarbon seperti octadecane dan tricosene yang merupakan elemen terpenting minyak enjin.

3.2 Barangan ini tidak sesuai diletakkan di bawah kod tariff 27.10 kerana kandungan petroleum oil kurang dari 70% bituminous mineral iaitu hanya mengandungi 59.97% .Kadar ini tidak menepati liputan di dalam EN 2012 muka surat V-2710-2 seperti berikut ; 27.10 Petroleum oils and oils obtained from bituminous minerals,other than

crude ;preparations not elsewhere specified or included,containing by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals,these oils being the basic contituents of the preparations;waste oils

3.3 Explanatory Note 2 Minyak pelincir ini sesuai diperjeniskan di bawah kepala 34.03 berdasarkan liputan yang terdapat dalam EN 2012 muka surat VI-3403-1 seperti berikut ;

34.03 Lubricating preparations (including cutting-oil preparations,

bolt or nut release preparations,anti- rust or anti corrosion preparation and mould release preparation,based on lubricants) and preparations of a kind used for the oil and grease treatment of taxtile materials, but excluding preparations containing,as basic constituents,70% or more by weight petroleum oils or of oil obtained from bituminous minerals.

- Containing petroleum oils or oils obtained from bituminous minerals: 3403.11 - - Preparations for the treatment of taxtile materials,leather furskins or other materials 3403.19 - - Others

Kod Tarif :

Keterangan barangan :

Barangan adalah 3 fabrik yang bercorak dan akan digunakan untuk membuat pakaian seperti baju, seluar dan skirt. Corak ke atas fabrik dicetak menggunakan mesin.

Analisa Jabatan Kimia mengesahkan bahawa barangan adalah fabrik bercorak batik dengan spesifikasi seperti berikut :

Barangan / Spesifikasi

Fabrik 1

Fabrik 3

Fabrik 3

Warna

Biru, hijau hitam, coklat dan putih

Coklat, merah, hitam dan putih

Hijau, ungu, choklat gelap , coklat cerah, kuning dan putih

Tenunan

Plain 1/1

Plain 1/1

Plain 1/1

Komposisi

100% cotton

100% cotton

100% cotton

Grammage

116 g/m

2 127 gm/m

2 115 g/m2

Corak

Printed

Printed

Printed

Barangan ini sesuai diperjeniskan di bawah kod tarif 5208.52.910 sebagai other cotton fabric printed by other batik process berdasarkan alasan-alasan seperti berikut :

i. Analisis pakar Jabatan Kimia mengesahkan ke semua barangan adalah fabrik bercorak batik yang diperbuat daripada 100% bahan kapas dan mempunyai berat di antara 115 g/m2 hingga 127 g/m2. Kesemua fabrik tersebut ditenun secara plain 1/1.

126.NON-TRADITIONAL BATIK FABRIC OF COTTON Trade Name : Cotton Printed

5208.52 910

ii. Barangan bukan merupakan fabrik batik yang diproses secara traditional kerana menggunakan mesin. Mengikut Nota National kepada Chapter 52, ”the expression printed by the traditional batik process” means fabrics printed with pictures, artistic expressions, pattern and motif symbolism, and local identity, where the printing is made by hand, using special hand tools, by applying dots and lines in hot wax to resist the dye acting upon the fabrics (the wax resist dyeing method).

iii. Barangan digunakan untuk membuat pakaian seperti baju, seluar dan skirt.

iv. Barangan mendapat liputan dalam ENHS mukasurat Xl-5208-1 seperti berikut:-

52.08 – Woven fabrics of cotton, containing 85% or more by weight of cotton, weighing not more than 200 g/m2..

– Unbleached :

.............................

– Bleached :

...............................

– Dyed

……………………….

– Of yarns of different colours:

……………………………

– Printed

5208.51 - - Plain weave, weighing not more than 100 g/m

5208.52 - - Plain weave, weighing more than 100 g/m

2

5208.59 - - Other fabrics

2

This heading covers woven fabrics (as defined in Part (I)(C) of the General Explanatory Note to Section XI) weighing not more than 200 g/m2

, containing 85% or more by weight of cotton.

Cotton fabrics produced in great variety and are used, according to their characteristics, for making clothing, household linen, bedspreads, curtains, other furnishing articles, etc.

……………………………………………………………………………………………………...……………………………………………………………………………………

v. Barangan mendapat liputan secara khusus di dalam PDK 2012 seperti berikut :

5208.52 - - Plain weave, weighing more than 100 g/m2 :

100 - - - Printed by traditional batik process

- - - Other :

910 - - - - Printed by other batik processes

990 - - - - Other

Kod Tarif :

Keterangan barangan:

Barangan merupakan sejenis setokin paras buku lali (ankle), berwarna hitam, serta sedikit kelabu dan jingga.

Berdasarkan maklumat daripada pemohon dan label pembungkusan, barangan ini digunakan untuk bersukan (sports wear) dan diperbuat daripada bahan-bahan seperti berikut :

Bahan Peratus

Nylon 79

Polypropylene 13

Spandex 6

Polyester 2

Barangan adalah dalam pembungkusan untuk jualan runcit (retail sale).

Barangan ini sesuai diperjeniskan di bawah kod tarif 6115.99 000 sebagai socks of other textile materials berdasarkan alasan-alasan berikut: i. Barangan adalah setokin (socks) dari jenis knitted fabric. ii. Analisis pakar mengesahkan barangan adalah knitted fabric yang diperbuat daripada

campuran nylon dan polyether urethane. iii. Barangan adalah dalam pembungkusan untuk jualan runcit (retail sale). iv. Barangan mendapat liputan di dalam EN HS 2007 mukas surat XI-6115-1 seperti berikut :

61.15 - Panty hose, tights, stockings, socks and other hosiery, including graduated compression hosiery (for example, stockings for varicose veins) and footwear without applied soles, knitted or crocheted (+).

- Other : 6115.94 - - Of wool or fine animal hair 6115.95 - - Of cotton

127.SOCKS Trade Name : Socks Jenama : Nike Model : Running

6115.99 000

6115.96 - - Of synthetic fibres 6115.99 - - Of other textile materials

This heading covers the following knitted or crocheted goods, without distinction between those for women or girls and those for men or boys :

(1) ……………………………………………. (2) Stockings and socks (including ankle-socks).

Kod Tarif :

1) Barangan adalah knitted socks iaitu sarung kaki yang dipakai sehingga buku lali (ankle).

Keterangan barangan:

2) Barangan diperbuat daripada 55% polyester, 44% nylon dan 1% spandex. 3) Kegunaan barangan adalah untuk memberi perlindungan kepada kaki dan menyerap

peluh bagi memastikan pemakaian yang selesa. 4) Barangan mendapat liputan di dalam keterangan EN HS 2012 muka surat XI-6115-1 dan

sesuai diperjeniskan di bawah kod tarif 6115.99.000 (PDK 2012) sebagaimana berikut: 61.15 - Panty hose, tights, stockings, socks and other hosiery, including

graduated compression hosiery (for example, stockings for varicose veins) and footwear without applied soles, knitted or crocheted (+).

6115.10 - Graduated compression hosiery (for example, stockings for varicose veins)

- Other panty hose and tights:

6115.21 - - Of synthetic fibres, measuring per single yarn less than 67 decitex

6115.22 - - Of synthetic fibres, measuring per single yarn 67 decitex or more

6115.29 - - Of other textile materials

6115.30 - Other women's full-length or knee-length hosiery, measuring per single yarn less than 67 decitex

- Other:

6115.94 - - Of wool or fine animal hair

6115.95 - - Of cotton

6115.96 - - Of synthetic fibres

6115.99 - - Of other textile materials

128. SOCKS Trade Name : Footwear Socks Training Jenama : Nike Model : Training

6115.99 000

This heading covers the following knitted or crocheted goods, without distinction between those for women or girls and those for men or boys:

(1) ……………………………….

(2) Stockings and socks (including ankle-socks).

Kod Tarif :

Barangan adalah sejenis kabel berwarna biru yang yang dibaluti dengan bahan yang dikatakan glass fibre, bahagian tengah terdapat 2 cabel berwarna putih dan putih belang merah yang mana dua kabel ini dibaluti dengan pembalut jernih . Di dalam kabel putih terdapat 4 dawai halus berwarna perak dan di dalam kabel warna putih belang merah terdapat 4 dawai halus berwarna perang. Barangan ini diimport dalam bentuk roll (200m/roll) .

Keterangan barangan:

Spesifikasi teknikal barangan adalah seperti berikut :

Wire code KCC-H

Numper of pair 1P

Colour core Red line/white

Connectors :

+ lead Chromega : nickel-chromium (Ni-Cr)

- lead Alomega : Nickel-aluminium Ni-Al (magnetic)

Max. T/C grade ,Temp. range

-270 to 1372 ˚ C

Temp. insulated 200˚ C

Rated voltage 6.458 hingga 54.886 volt

Imej

129. INSULATED CABLE FOR VOLTAGE NOT EXCEEDING 1000V Trade Name : Thermocouple Extension Wire Model : KCC-H

8544.49 990

Kabel ini digunakan untuk dictate temperature range yang mana ia akan digunakan pada thermocouples machine.

Barangan ini sesuai diperjeniskan mengikut di bawah kod tarif 8544.49 990 sebagai other electric conductors for voltage not exceeding 1000 V berdasarkan alasan-alasan berikut:

(i) Analisis kimia mengesahkan barangan merupakan kabel berwarna biru dengan diameter 2.30mm. Di bahagian tengah terdapat 2 cabel berwarna putih dan putih belang merah yang mana dua kabel ini dibaluti dengan pembalut jernih . Di dalam kabel putih terdapat 4 dawai halus berwarna perak dan di dalam kabel warna putih belang merah terdapat 4 dawai halus berwarna perang. Pembalut biru, putih dan putih belang merah disahkan adalah fibre glass dan pembalut jernih disahkan polyester. Dawai perak adalah nickel alloy dan dawai perang adalah copper.

(ii) Bahagian paling luar (penebat) kabel ini diperbuat daripada fibre glass dan tidak

dilengkapi dengan connector pada setiap hujung kabel tersebut.

(iii) Rated voltage bagi kabel ini ialah diantara -6.458 hingga 54.886 volt.

(iv) Barangan ini mendapat liputan dalam EN HS 2007 mukasurat XVI-8417-1 seperti berikut:

85.44 - Insulated (including enamelled or anodised) wire, cable (including co-

axial cable) and other insulated electric conductors, whether or not fitted with connectors; ………..

Provided they are insulated, this heading covers electric wire, cable and other

conductors (e.g., braids, strip, bars) used as conductors in electrical machinery, apparatus or installations. Subject to this condition, the heading includes wiring for interior work or for exterior use (e.g., underground, submarine or aerial wires or cables). These goods vary from very fine insulated wire to thick cables of more complex type.

The goods of this heading are made up of the following elements : (A) A conductor - this may be single strand or multiple, and may be wholly of one metal or of different metals. (B) One or more coverings of insulating material - the aim of these coverings is to prevent leakage of electric current from the conductor, and to protect it against damage. The insulating materials mostly used are rubber, paper, plastics, asbestos, mica, micanite, glass fibre yarns, textile yarns (whether or not waxed or impregnated), varnish, enamel, pitch, oil, etc. In certain cases the insulation is obtained by anodising or by a similar process (e.g., the production of a surface coating of metallic oxides or salts).

……………….. The insulated wires, cables, etc., of this heading may be in the form of :

(i) Single or multiple strand insulated wire. (ii) Two or more such insulated wires twisted together.

(iii) Two or more such insulated wires assembled together in a common insulating she

...................

Wire, cable, etc., remain classified in this heading if cut to length or fitted with connectors (e.g., plugs, sockets, lugs, jacks, sleeves or terminals) at one or both ends…………….

Kod Tarif :

Barangan merupakan granule yang tidak berwarna (translucent) seperti photo dibawah.

Keterangan barangan:

Spesifikasi barangan berdasarkan Safety Data Sheet adalah seperti berikut:

Item Specification

Product Name

Polidiemme G/400 (Elastometric Rubber

Compound, blend of EPR rubber/Synthetic rubber

EPDM)

Description

Elastomer compound crosslikable by moisture,

consisting of a silane pregrafted base compound to be used with a catalyst

masterbatch (Sioplas method).

Physical State Solid

Colour Yellow-like colour

Softening Temperature 85-115oC

Melting Temperature 110-125ºC

Density 0,890-910 g/cm³ at 22°C

130.ETHYLENE PROPYLENE DIENE ELASTOMER (EPDM) Trade Name : Crossline Cable Rubber in Primary Form Jenama :Polidiemme Model : G400

4002.72 200

Berdasarkan maklumat pemohon barangan digunakan sebagai low voltage cable insulasi.

Barangan berbentuk granule yang tidak berwarna (translucent).

Barangan digunakan sebagai low voltage cable insulasi.

Barangan ini sesuai diperjeniskan di bawah kod tarif 4002. 70 200 sebagai ethylene-propylene-non-conjugated diene rubber (EPDM) in primary forms berdasarkan alasan-alasan berikut:

Barangan adalah dalam bentuk primary form sebagaimana dijelaskan dalam Chapter Notes 3 kepada Chapter 40 muka surat VII-40-1:

3.- In headings 40.0 I to 40.03 and 40.05, the expression" primary forms" applies only to the following forms:

(a) ……………………………

(b) Blocks of irregular shape, lumps, bales, powders, granules, crumbs and similar bulk forms.

Barangan mendapat liputan dalam EN HS 2012 muka surat VII-4002-2 seperti berikut:

40.02 - Synthetic rubber and factice derived from oils, in primary forms or in plates, sheets or strip; mixtures of any product of heading 40.01 with any product of this heading,in primary forms or in plates, sheets or strip.

...........................................................................................

4002.70 - Ethylene-propylene-non-conjugated diene rubber (EPDM)

This heading covers:

(1) – (4)…………………………………… The expression " synthetic rubber " covers: (a) Unsaturated synthetic substances, which meet the requirements concerning vulcanisation,elongation and recovery as laid down in Part (a) of the Note.

………………………………………………………….

Such unsaturated synthetic substances include styrene-butadiene rubbers (SBR), carboxylated styrene-butadiene rubbers (XSBR), butadiene rubbers (BR' isobutene-isoprene (butyl) rubbers (UR), halo-isobutene-isoprene rubbers (CUR or BUR , chloroprene (chlorobutadiene) rubbers (CR), acrylonitrile-butadiene rubbers (NBR , isoprene rubbers (IR), ethylene-propylene-non-conjugated diene rubbers (EPD M) ,

carboxylated acrylonitrile-butadiene rubbers (XNBR) and acrylonitrile-isoprene rubbers (NIR). In order to be classified as synthetic rubber, all these substances must comply with

the vulcanisation, elongation and recovery criteria mentioned above.

Kod Tarif :

Keterangan barangan diperolehi berdasarkan permohonan dan dokumen sokongan dikemukakan oleh pemohon. Maklumat diperlukan untuk penjenisan seperti berikut:

Keterangan barangan:

Trade Name: Phosphoric acid 85% Food Grade

Chemical Name or Synonym:

Orthophosphoric acid;

white phosphoric acid

H3PO4

98

Molecular Formula:

Molecular Weight:

Composition/

Information on Ingredients:

Component Cas Reg Number

Percentage

Phosphoric acid

7664-38-2 85

Water 7732-18-5 Balance

Appearance: Colorless/liquid, odorless

1.58 to 1.69 g/ml at 25 0

135 to 158

C (77F)

0

5.65 to 2.16 mmHg at 20

C (275 to 316F) at 760 mmHg

0

42.4

C (68F)

0C(pure)

Density:

Boiling Point:

Vapor Pressure:

Softening Point:

Kegunaan: Food-Accidulant in Cola beverages, sugar refining, Acid Flavoring Agent in Jams and Jellies, Ingredient i Bread and Cake Flour, Yeast Nutrient, Cottage Cheese production

Packing: 35 kg/drum

330 kg/drum

Sampel berupa cecair yang tanpa warna dan hasil analisis mendapati sampel tersebut sesuai

131.PHOSPHORIC ACID Trade Name : Phosphoric acid 85% Food Grade

2809.20 200

dengan phosphoric acid.

Barangan ini sesuai diperjeniskan bawah kod tarif 2809.20 200 sebagai Phosphoric acid berdasarkan alasan-alasan berikut :

Berdasarkan maklumat diperolehi, barangan mengandungi 85 % phosphoric acid and water. Barangan digunakan sebagai food-Accidulant in Cola beverages, sugar refining, acid flavoring agent in jams and jellies, ingredient in bread and cake flour, yeast nutrient, cottage cheese production. Barangan highly soluble in water.

Barangan menepati heading 28.09 dan subheading 2809.20 di bawah liputan dalam ENHS 2012 mukasurat VI-2809-1 seperti berikut:

28.09 - Diphosphorus pentaoxide; phosphoric acid; polyphosphoric acids, whether or not chemically defined.

…

2809.20 - Phosphoric acid …

Water dalam barangan dibenarkan di bawah note 1(b) to chapter 28 seperti berikut:

1.- Except where the context otherwise requires, the headings of this

Chapter apply only to :

(a) Separate chemical elements and separate chemically

defined compounds, whether or not containing impurities;

(b) The products mentioned in (a) above dissolved in water;

Kod Tarif :

Barangan adalah sejenis incinerator yang mana diimport dalam keadaan sebagai barangan siap yang hampir lengkap, komponen yang tidak dipasang hanya flue (exhaust pipe). Spesifikasi teknikal barangan adalah seperti berikut :

Keterangan barangan:

Keterangan

Capacity (cubic Mtr) 0.54

flue

Ave. Capacity kgs. 300

Shipping weight kgs. 1520

Length (mm) 1520

Width (mm) 910

Height incl. Flue (mm) 5000

Door opening (cm) 66 x 76

Fuel consumption :

LPG gas ltr/hr 10

Operation :

Min. operating temp. 900

Max. operating temp 1350

Secondary chamber yes

Burn rate kgs/hr 55 kg

Incinerator ini dilengkapi dengan 2 chamber yang diperbuat daripada steel dan dikatakan mampu menahan suhu sehingga 1350˚C.

Barangan digunakan sebagai incinerator bagi melakukan aktiviti pembakaran. Aktiviti pembakaran ini dilakukan di dalam satu chamber dengan menggunakan tenaga gas atau diesel .

132.INCINERATOR Trade Name : Incinerator Jenama : Inciner 8 Model : A 600 (SEC)

8417.80 000

Cara beroperasi :

Sisa atau bahan buangan akan diletakkan di dalam chamber dan seterusnya pembakaran dilakukan sehingga bahan sisa buangan menjadi abu, gas dan haba.

Proses di chamber pertama dan kedua berlaku serentak

:

Peringkat 1: Warm-Up (pemanasan) suhu: 850°C. Masa 15 – 20 minit. Peringkat 2: Incinerate (bakar): suhu sekitar 850 - 1000°C. Masa 3 jam

Peringkat 3: Peyejukkan kembali. Suhu diturunkan kepada 0°C. Masa 1 jam.

Perbezaan antara chamber 1 dan 2:

Saiz Chamber 2 adalah lebih kecil digunakan untuk pembakaran debu peringkat ke-2.

Suhu pembakarannya di chamber 2 lebih tinggi iaitu melebihi 1000°C tetapi kurang dari 1300°C.

Barangan adalah sejenis non-electric incinerator yang mana cara pembakaran dilakukan adalah dengan menggunakan gas atau diesel. Incinerator ini boleh menahan suhu sehingga 1350˚C.

Barangan ini sesuai diperjeniskan di bawah kod tarif 8417.80 000 sebagai non-electric incinerator berdasarkan alasan-alasan berikut:

i) Barangan adalah sejenis non-electric incinerator digunakan untuk melakukan proses pembakaran barangan sisa buangan seterusnya sisa akan ditukar menjadi abu, gas dan haba. Bahan api atau tenaga yang digunakan untuk pembakaran adalah dengan menggunakan gas atau diesel.

ii) Menurut Wikipedia ,Incineration is a waste treatment process that involves the combustion of organic substances contained in waste materials. Incineration and other high temperature waste treatment systems are described as "thermal treatment". Incineration of waste materials converts the waste into ash, flue gas, and heat.

iii) Barangan ini mendapat liputan dalam EN HS 2007 mukasurat XVI-8417-1 seperti berikut:

84.17 - Industrial or laboratory furnaces and ovens, including incinerators, non-electric

This heading covers non-electrical industrial or laboratory type furnaces and ovens, designed for the production of heat in chambers at high or fairly high temperatures by the combustion of fuel (either directly in the chamber or in separate combustion chambers). They are used for the heat treatment (e.g., by roasting, fusion, calcination or decomposition) of various kinds of products which may be placed on the fire-bed,in crucibles, in retorts or on shelves. It also includes steam heated ovens.

In certain types (tunnel ovens) the goods to be heat-treated are passed continuously through the oven (e.g., on a conveyor band). The heading includes : (1) ….(12): …………….. (13) Incinerators and similar apparatus specially designed for the burning of waste, etc.

Kod Tarif :

Barangan berbentuk segiempat berukuran 13,710mm (L) x 2,823mm (H) x 2,600mm (W) seperti berikut :

Keterangan barangan:

Spesifikasi barangan adalah seperti berikut :

External Dimension: mm

Height 2,823

Length 13,710

Width 2,600

Internal Dimension:

Height 2,500

Length 13,400

Width 2,482

Door Aperture Height 2,495

Door Aperture Width 2,472

133.REFRIGERATED INSULATED CONTAINER Trade Name : Insulated Container c/w Refrigerating Unit Jenama : Montracon

8609.00 000

Refrigeration Unit

Carrier Vector 1850MT triple temperature special with MVD2200 and MVS1100 evaporators. Fitted with rear control panel and carrier fuel tank supplied

Twistlock

4 x ISO twistlock casting positioned to ISO Standard in floor and roof. The floor and roof thickness increased to allow fitment of 40’ ISO twistlocks castings

Barangan akan diletakkan di atas trailler atau disusun di atas kapal / kapalterbang dan digunakan untuk mengangkut (transportation / shipping) pelbagai barangan mudah rosak seperti ubat-ubatan, minuman, sayur-sayuran dan lain-lain

Barangan ini sesuai diperjeniskan di bawah kod tarif 8609.00 000 sebagai containers specially designed and equipped for carriage by one or more modes of transport berdasarkan alasan-alasan berikut:

• Barangan adalah insulated shipping container yang mempunyai built-in refrigeration unit yang dibina mengikut spesifikasi ISO Standard bagi shipping container dan ia boleh diletakkan di atas trailler atau disusun di atas kapal / kapalterbang untuk mengangkut (transportation / shipping) pelbagai barang mudah rosak (perishable goods).

• Insulated Container diperbuat daripada campuran bahan Glass Reinforced Plastic,

plywood, aluminium dan styrofoam.

• Barangan terdiri daripada dua komponen utama iaitu Insulated Container dan Refrigeration Unit yang sesuai diperjeniskan di bawah heading berbeza iaitu:

1. Insulated Container – 8609 2. Refrigeration Unit - 8418

Barangan ini memenuhi keterangan ‘composite goods consisting of different materials and components’ bagi Rule 3 EN HS 2012 mukasurat GIR-3 iaitu: RULE 3

When by application of Rule 2(b) or for any other reason, goods are prima facie, classifiable under two or more headings, classification shall be effected as follows: (a) The heading which provides the most specific description shall be preferred to

headings providing a more general description. However, when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods or to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods.

(b) Mixtures, composite goods consisting of different materials or made up

of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3 (a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable

(c) When goods cannot be classified by reference to 3 (a) or 3 (b), they shall be

classified under the heading which occurs last in numerical order among those which equally merit consideration

Menggunakan Rule 3(b), essential character bagi barangan ini adalah insulated container yang dibina mengikut ISO Standard untuk mengangkut (transportation / shipping) pelbagai barang khususnya barang mudah rosak (perishable) memandangkan ia telah ada built –in refrigeration unit.

• Barangan telah dilengkapi dengan 4 twistlocks yang dipasang mengikut ISO

Standard bagi shipping container yang memudahkan handling and securing barangan tersebut di atas semi-traileer / kapal / kapalterbang.

• Barangan ini mendapat liputan dalam EN HS 2012 mukasurat XVII-8609-1 seperti

berikut:

86.09 ‑ Containers (including containers for the transport of fluids) specially designed and equipped for carriage by one or modes of transport. These containers (including lift vans) are packing receptacles specially designed and equipped for carriage by one or more modes of transport (e.g., road, rail, water or air). They are equipped with fittings (hooks, rings, castors, supports, etc.) to facilitate handling and securing on the transporting vehicle, aircraft or vessel. They are thus suitable for the “door‑to‑door” transport of goods without intermediate repacking and, being of robust construction, are intended to be used repeatedly. The more usual type, which may be of wood or metal, consists of a large box equipped with doors, or with removable sides. The principal types of container include: (1) Furniture removal containers. (2) Insulated containers for perishable foods or goods. …………………………………………….. Containers usually vary in size from 4 to 145 m3 capacity. Certain types are however smaller, but their capacity is not normally less than 1 m3.

Kod Tarif :

Barangan berbentuk butiran (pallets/granules) berwarna puteh bersaiz 3-6mm diameter. Products name adalah COGEGUM AFR/760. Mengikut product information yang dibekalkan oleh pemohon;

Keterangan barangan:

’’EVA copolymer based thermoplastic compound containing a fire retardant system that contributes to give the cable self extinguish properties without halogenitic acids evolution; furthermore, toxic and corrosive gases emission and smoke generation are particularly reduced’’. (EVA – Ethylene Vinyl Acetate).

Mengikut MSDS yang dibekalkan, composition/information on ingredient bagi COGEGUM Series AFR/760 adalah seperti berikut:

Prevalent Ingredients Concentration % in weight

Base polymers (ethylene-vinyl acetate, Copolymer) >=25

Halogen free FR fillers Aluminium Hydroxide <=70

Additives (coupling agents, antioxidants, processing aids)

<=5

Kegunaanya adalah sebagai insulator bagi power cables dan communication cables.

Physical and mechanical properties adalah seperti berikut:

Mechanical Properties Typical Value Unit

Density at 230 1.52 C g/cm2

Shore A/D hardness 95/51 -

M.F.I., 1500 4.6 C/21.6 kg g/101

Unaged mechanical properties :

Tesile strength

Elongation at break

12.1

200

N/mm

%

2

Mechanical properties after ageing in air oven,

134.ETHYLENE-VINYL ACETATE COPOLYMER Trade Name : LSOH FR Compound AFR 760 Jenama : Cogegum

3901.30 000

168 hrs. at 1000

Variation on tensile strength

C

Variation on elongation at break

+25

-20

%

%

Mechanical properties after ageing in air oven, 168 hrs. at 1100

Variation on tensile strength

C

Variation on elongation at break

+20

-25

%

%

Mechanical properties after SAE20 oil immersion, 4 hrs at 70

Variation on tensile strength

0C

Variation on elongation at break

-14

0

%

%

Mechanical properties after water immersion, 168 hrs at 700

Variation on tensile strength

C

Variation on elongation at break

-23

-5

%

%

Mechanical properties after hydrocarbons immersion, 4 hrs at 250

Variation on tensile strength

C

Variation on elongation at break

-7

+14

%

%

Hot pressure test at 900 <50 C, max penetration

Heat shock test at 1500 pass C

Cold bend at -250 pass C

Cold impact at -250 pass C

Water absorption, 24 hrs.at 1000 5.0 C mg/cm2

Analisa Jabatan Kimia melalui laporan (PJ) IKA 4390/12-0 bertarikh 21.01.2013 (rujuk Kand.4)

mendapati barangan terdiri daripada Ethylene/vinyl Acetate Copolymer dan bahan mineral seperti AI, Si dan Ca.

Barangan ini sesuai diperjeniskan di bawah kod tariff 39.01 30 000 (Perintah Duti Kastam 2012) sebagai ethylene-vinyl acetate copolymers berdasarkan alasan-alasan berikut:

1. Analisis pakar mengesahkan barangan ini terdiri daripada Ethylene/vinyl Acetate Copolymer dan bahan mineral seperti AI, Si dan Ca.

2. Barangan ini digunakan sebagai insulator bagi power cables dan communication cables.

3. Menurut wikipedia.org/wiki/ Ethylene-vynil acetate diterangkan sebagai berikut:

”Ethylene vinyl acetate (also known as EVA) is the copolymer of ethylene and vinyl acetate. The weight percent vinyl acetate usually varies from 10 to 40%, with the remainder being ethylene.

It is a polymer that approaches elastomeric materials in softness and flexibility, yet can be processed like other thermoplastics. The material has good clarity and gloss, barrier properties, low-temperature toughness, stress-crack resistance, hot-melt adhesive water proof properties, and resistance to UV radiation. EVA has little or no odor and is competitive with rubber and vinyl products in many electrical applications.’’

4. Berdasarkan kepada maklumat dan pengesahan pakar, barangan menepati kehendak Note 6 Chapter 39 di mukasurat VII-39-2 dan keterangan EN di mukasurat VII-39-11 iaitu;

Notes

6.- In headings 39.01 t0 39.14, the expressions ’’primary forms’’ applies only to the following forms:

(a)..........................................................................................................

(b) Blocks of irrigular shape, lumps, powders, (including moulding powders), granules, flakes and similar bulk forms.

Primary forms

Headings 30.01 to 39.14 covers goods in primary form only. The expression ’’primary form’’ is defined in Note 6 to this Chapter. It applies only to the following forms :

(1) .......................................................................................................

(2) Powder, granules and flakes. In these forms they are employed for moulding, for the manufacture of varnishes, glues, etc. and as

thickeners, flocculants, etc. They may consist of the unplasticised materials which become plastic in the moulding and curing process, or of materials to which plasticisers have been added; these materials may incorporate fillers (e.g., wood flour, cellulose, textile fibres, mineral substances, starch), colouring matter or other substances cited in Item (1) above. Powders may be used, for example, to coat objects by the application of heat with or without static electricity.

5. Barangan ini sesuai di perjeniskan di bawah heading 39.01 30 000 berdasarkan liputan

di dalam EN 2012 muka surat VI-3901-1 seperti berikut :

39.01 - Polymers of ethylene, in primary forms

3901.10 - Polyethylene having a specific gravity of less than 0.94

3901.20 - Polyethylene having a specific gravity of0.94 or more

3901.30 - Ethylene-vinyl acetate copolymers

3901.90 - Other

This heading covers polyethylene and chemically modified polyethylene (for example, chlorinated polyethylene and chlorosulphonated polyethylene). It also covers ethylene copolymers (for example, ethylene-vinyl acetate copolymers and ethylene-propylene copolymers) in which ethylene is the predominant comonomer unit. For the classification of polymers (including copolymers), chemically modified polymers and polymer blends, see the General Explanatory Note to this Chapter.

Polyethylene is a translucent material having a very wide range of applications,. Low-density polyethylene (LDPE), i.e., polyethylene having a specific gravity at 200C of less than 0.94 (calculated on an additive-free polymer basis),(calculated on an additive-free polymer basis), is used largely as a packaging film especially for food products, as coating for paper, fibreboard, aluminium foil, etc., as an electric insulator, and for the manufacture of various household articles, toys, etc. The heading also includes linear low-density polyethylene (LLDPE). High-density polyethylene (HDPE) is polyethylene having a specific gravity at 20

o

6. Barangan seakan sama pernah diperjeniskan melalui rujukan KE.HT(96)431/01-1- 1/(185) bertarikh 19.10.2007.

c of 0.94 or more (calculated on an additive-free polymer basis). It is used in the manufacture of a variety of blow-moulded and injection-moulded articles, woven sacks, gasoline and oil containers, for the extrusion of pipes, etc. Applications of ethylene-vinyl acetate copolymers include snap-on caps, the lining of bag-in-box containers and stretch wrapping.

7. Barangan seakan sama pernah diperjeniskan oleh CROSS Rulings di bawah heading 39.01 melalui rujukan HQ 954315 bertarikh 09.11.1993

Kod Tarif :

Barangan yang dinamakan sebagai Similac Total Comfort Powder adalah dalam bentuk serbuk berwarna kekuningan dan dipek dalam tin dengan berat 360 gram.

Keterangan barangan:

Mengikut maklumat yang dikemukakan, antara komposisi barangan ini termasuk bahan-bahan seperti berikut :

Protein Fat Moisture Sodium Potassium Chloride Calcium Phosphorus Magnesium Vitamin

Berdasarkan maklumat di label ramuan terdiri daripada; maltodekstrin, minyak sayur-sayuran (minyak bunga matahari oliek tinggi, minyak kacang soya, minyak kelapa), protein air dadih separa hidrolisis (susu lembu), sukrosa. Mineral dan lain-lain.

Barangan mengandungi partially hydrolysis whey protein.

Mengikut maklumat pemohon barangan adalah untuk kegunaan bayi yang berumur diantara 0-12 bulan.

Cara penggunaan barangan ini adalah dengan mencampurkan bahan dengan air mengikut sukatan tertentu, kacau/goncang sehingga larut, seperti dinyatakan di label.

135.INFANT FOOD Trade Name : Similac Total Comfort Powder Jenama : Abbott Model : S386

1901.10 900

Analisis kimia melalui laporan rujukan (PJ) IKA 447/13-0 bertarikh 19.03.2013 mengesahkan bahawa barangan berupa serbuk berwarna kekuningan, mengandungi lemak (28.6%), protein (15%), kanji, gula (sukrosa) dan minyak sayuran.

Berdasarkan maklumat pemohon barangan adalah untuk kegunaan bayi yang berumur 0-12 bulan.

Kaedah penggunaan barangan adalah dengan mencampurkan air mengikut sukatan tertentu sehingga larut.

Barangan mengandungi partially hydrolysis whey protein.

Barangan ini sesuai diperjeniskan di bawah kod tarif 1901.10 900 sebagai preparations of goods of heading 04.01 to 04.04 not containing cocoa in powder form for use as infant food berdasarkan alasan-alasan berikut :

Mengikut analisis pakar, barangan sesuai diperjeniskan dibawah nombor kepala 1901 kerana ia diliputi dan menepati kehendak keterangan dalam EN muka surat IV-1901-3 dan para III(1) kepada kepala 1901 seperti berikut:

19.01- Malt extract; food preparations of flour, groats, meal, starch or malt extract,

not containing cocoa or containing less than 40 % by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of headings 04.01 to 04.04, not containing cocoa or containing less than 5 % by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included.

1901.10 - Preparations for infant use, put up for retail sale

.......................................................................................... (III) Food preparations of goods of headings 04.01 to 04.04, not containing

cocoa or containing less than 5 % by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included.

The preparations of this heading may be distinguished from the products of headings 04.01 to 04.04 in that they contain, in addition to natural milk constituents, other ingredients not permitted in the products of those earlier headings. Thus heading 19.01 includes, for

example: The preparations of this heading may be distinguished from the products of headings 04.01 to 04.04 in that they contain, in addition to natural milk constituents, other ingredients not permitted in the products of those earlier headings. Thus heading 19.01 includes, for example:

(1) Preparations in powder or liquid form used as infant food or for dietetic purposes and consisting of milk to which secondary ingredients (e.g., cereal groats, yeast) have been added.

Barangan ini mengandungi whey protein ia itu produk yang diliputi dibawah heading 04.04.

Barangan ini sesuai sebagai makanan kepada infant berdasarkan keterangan di National Note (1) to Chapter 19 seperti berikut:

1. For the purposes of heading 19.01, the term “infant” means any person up to 12 months of age and the term “baby” means any person from the age of more than 12 months up to the age of 3 years.

Berdasarkan Peraturan-Peraturan Makanan 1985, Sub-[eraturan 7 kepada Peraturan 388 ia menyatakan seperti berikut:-

(7) Bagi maksud peraturan ini, “bayi” ertinya seseorang yang berumur hingga 12 bulan, dan “kanak-kanak” ertinya seseorang yang berumur dari 12 bulan hingga 3 tahun.

Kod Tarif :

Barangan adalah kabel halus berwarna biru (diameter 1.0mm) tanpa connector di kedua-dua hujung dan di dalamnya terdapat 2 kabel berwarna merah dan putih seperti gambarajah berikut :

Keterangan barangan:

Spesifikasi barangan berdasarkan maklumat yang dikemukakan oleh pemohon adalah seperti berikut

No of pairs 1P

Insulation Teflon

Temperature Range 0oC to 200oC

Colour Core Red / White

Length per roll 200m

Pemohon mengesahkan Rated Voltage bagi barangan ialah di antara -6.458 hingga 54.886mV.

Barangan digunakan di dalam peralatan seperti thermocouple dan thermometer.

Barangan ini sesuai diperjeniskan di bawah kod tarif 8544.49 920 sebagai other plastic insulated electric conductor, for a voltage not exceeding 1000V berdasarkan alasan-alasan berikut:

• Barangan adalah kabel tanpa connector yang diperbuat daripada nickel alloy conductor yang ditebat (insulated) poly(tetrafluoroethylene) dengan Rated Voltage di antara -6.458

136. PLASTIC INSULATED CABLE FOR VOLTAGE NOT EXCEEDING 1000V Trade Name : Thermocouple Extension Wire Model : KX-F

8544.49 920

hingga 54.886mV. • Analisis pakar mengesahkan barangan adalah :

1. Kabel berwarna biru berdiameter 1.00mm yang di dalamnya terdapat : i. 1 kabel berwarna merah yang di dalamnya terdapat dawai halus logam berwarna

silver. ii. 1 kabel berwarna putih yang di dalamnya terdapat dawai halus berwarna silver.

2. Kesemua kabel biru, merah dan putih ini diperbuat daripada poly(tetrafluoroethylene).

3. Dawai halus berwarna silver di dalam kedua-dua kabel merah dan putih adalah nikel alloy.

• Tiada connector pada kedua-dua hujung kabel. • Barangan digunakan di dalam peralatan seperti thermocouple dan thermometer. • Analisis pakar mengesahkan bahan penebat adalah bahan poly(tetrafluoroethylene).

Bahan ini adalah sejenis copolymer sebagaimana dijelaskan seperti berikut: • Barangan ini mendapat liputan dalam HS EN 2012 mukasurat XVI-8544-1 hingga XVI-

8544-2 seperti berikut: 85.44 ‑ Insulated (including enamelled or anodised) wire, cable (including co-axial cable) and other insulated electric conductors, whether or not fitted with connectors; optical fibre cables, made up of individually sheathed fibres, whether or not assembled with electric conductors or fitted with connectors.

‑ Winding wire:

8544.11‑ ‑ Of copper

8544.19‑ ‑ Other

8544.20‑ Co‑axial cable and other co‑axial electric conductors

8544.30‑ Ignition wiring sets and other wiring sets of a kind used in vehicles, aircraft or ships

- Other electric conductors, for a voltage not exceeding 1,000 V:

8544.42- - Fitted with connectors

8544.49- - Other

8544.60‑ Other electric conductors, for a voltage exceeding 1,000 V

8544.70 - Optical fibre cables

Provided they are insulated, this heading covers electric wire, cable and other conductors (e.g., braids, strip, bars) used as conductors in electrical machinery, apparatus or installations. Subject to this condition, the heading includes wiring for

interior work or for exterior use (e.g., underground, submarine or aerial wires or cables). These goods vary from very fine insulated wire to thick cables of more complex types.

Non-metal conductors are also covered by this heading.

The goods of this heading are made up of the following elements :

(A) A conductor ‑ this may be single strand or multiple, and may be wholly of one metal or of different metals. (B) One or more coverings of insulating material ‑ the aim of these coverings is to prevent leakage of electric current from the conductor, and to protect it against damage. The insulating materials mostly used are rubber, paper, plastics, asbestos, mica, micanite, glass fibre yarns, textile yarns (whether or not waxed or impregnated), varnish, enamel, pitch, oil, etc. In certain cases the insulation is obtained by anodising or by a similar process (e.g., the production of a surface coating of metallic oxides or salts). ……………………………..

The insulated wires, cables, etc., of this heading may be in the form of :

(i) Single or multiple strand insulated wire. (ii) Two or more such insulated wires twisted together. (iii) Two or more such insulated wires assembled together in a common

insulating sheath. …………………………………..

Wire, cable, etc., remain classified in this heading if cut to length or fitted with connectors (e.g., plugs, sockets, lugs, jacks, sleeves or terminals) at one or both ends.………………………………..

Kod Tarif :

Barangan adalah sejenis pneumatic tyre yang diperbuat daripada getah(rubber).

Keterangan barangan:

Tayar-tayar ini berjenama Sailun model S917 dan mempunyai empat saiz iaitu 750R16, 1000R20, 11R22.5 dan 295/80R22.5

Spesifikasi barangan adalah seperti berikut:

S917

On/Off Road Deep Tread Drive

• Extra-deep tread for long original tread life • Aggressive tread design for powerful grip on or off the road • Special compounds for resistance to cuts, chips, tearing and irregular wear. • Outstanding braking and stability even for off the road applications.

Berdasarkan risalah, barangan adalah sejenis on/off the road tyre dengan tread design bukan berbentuk herring-bone.

Mengikut wikipedia.org/wiki/ Tire-code; speed symbol ”L” bermaksud tayar ini bagi kegunaan

137.NEW PNEUMATIC TYRES OF RUBBER Trade Name : Construction Traction (Tyre) Jenama : SAILUN Model : S917

4011.20 000

kenderaan dengan kelajuan maksima 75mph (120km/hr), ’’M’’ bagi kelajuan maksima 81mph (130km/h), ’’F’’ bagi kelajuan maksima 50mph (80km/h) dan ’’G’’ bagi kelajuan maksima 56mph (90km/h).

Kegunaan barangan adalah sebagai tayar untuk dipasang pada kenderaan seperti lori dan truk.

Barangan adalah new pneumatic tyre diperbuat daripada getah. Tayar ini direkabentuk untuk kegunaan lori.

Jabatan Pengangkutan Jalan telah mengesahkan tayar 1000R20, 11R22.5 dan 295/80R22.5 adalah bagi kegunaan lori yang ’’Berat Dengan Muatan’’ (BDM) diantara 18,000 kg hingga 30,000 kg. Manakala bagi ukuran tayar 750R16 adalah bagi lori BDM di bawah 8,000 kg.

Barangan ini sesuai diperjeniskan di bawah kod tarif 4011.20 000 sebagai new pneumatic tyres of rubber: of kind used on lorries berdasarkan alasan-alasan berikut :

1. Barangan adalah sejenis new pneumatic tyre diperbuat daripada getah. Ia digunakan pada lori, direkabentuk dengan deep tread untuk cengkaman di atas jalanraya serta kegunaan off road.

2. Jabatan Pengangangkutan Jalan telah mengesahkan tayar Sailun S917 1000R20,

11R22.5, 295/80R22.5 dan 750R16 adalah bagi kegunaan lori .

3. Berdasarkan risalah yang dikemukakan barangan adalah sejenis on/off road tires dengan tread design bukan berbentuk herring-bone.

4. Barangan ini mendapat liputan di dalam EN mukasurat VII-4011-1 seperti berikut:

40.11 - New pneumatic tyres, of rubber . 4011.20 - of kind used on buses or lorries

These tyres may be for use on any type of vehicle or aircraft, on wheeled toys, machinery, artillery weapons, etc. They may or may not require inner tubes.

5. Kod tarif 4011.93 900 iaitu bagi other tyres of a kind used on construction or industrial handling vehicles and machines having a rim size not exceeding 61cm tidak dapat dipertimbangkan kerana:

i) Tayar Sailun S917 1000R20, 11R22.5, 295/80R22.5 dan 750R16 adalah bagi kegunaan lori di mana kod tariff yang sesuai adalah 4011.20 000.

ii) Tayar bagi kegunaan jentera/mesin pembinaan dan industri memerlukan saiz

rim yang lebih besar iaitu melebihi 61cm.;sedangkan tayar yang paling besar saiznya pada permohonan ini iaitu S91711R22.5 hanya bersaiz 57.15cm.

iii) Tayar bagi kegunaan jentera/mesin pembinaan dan industri mempunyai tread berbentuk ’’herring-bone’’.

Kod Tarif :

1) Barangan adalah Ethylene-vinyl acetate copolymers dengan bahan mineral Al, Mg dan Si.

Keterangan barangan:

2) Barangan digunakan sebagai insulator bagi wire and cables. 3) Barangan adalah in primary form dan menepati kehendak keterangan EN HS2012 Chapter

39 mukasurat VII-39-2 dan mukasurat VII-39-11 iaitu;

Notes.

6.- In headings 39.01 to 39.14, the expression "primary forms" applies only to the following forms :

(a) ……………………………………………………….

(b)Blocks of irregular shape, lumps, powders (including moulding powders), granules, flakes and similar bulk forms.

Primary forms

Headings 39.01 to 39.14 cover goods in primary forms only. The expression "primary forms" is defined in Note 6 to this Chapter. It applies only to the following forms;

(2) Powder, granules and flakes. In these forms they are employed for moulding, for the manufacture of varnishes, glues, etc. and as thickeners, flocculants, etc. They may consist of the unplasticised materials which become plastic in the moulding and curing process, or of materials to which plasticisers have been added; these materials may incorporate fillers (e.g., wood flour, cellulose, textile fibres, mineral substances, starch), colouring matter or other substances cited in Item (1) above. Powders may be used, for example, to coat objects by the application of heat with or without static electricity.

4) Barangan sesuai diperjeniskan di bawah heading 39.01 berdasarkan liputan dalam EN HS2012 mukasurat VI-3901-1 sebagaimana berikut:

39.01 – Polymers of ethylene, in primary forms

3901.10 – Polyethylene having a specific gravity of less than 0.94

3901.20 – Polyethylene having a specific gravity of 0.94 or more

138. ETHYLENE-VINYL ACETATE COPOLYMERS Trade Name : LSOH FR Compound ( Low Smoke Halogen Free Crosslinkable Flame Retardant Compound GFR 325) Jenama : Cogegum

3901.30 000

3901.30 – Ethylene-vinyl acetate copolymers

3901.90 – Other

This heading covers polyethylene and chemically modified polyethylene (for example, chlorinated polyethylene and chlorosulphonated polyethylene). It also covers ethylene copolymers (for example, ethylene-vinyl acetate copolymers and ethylene-propylene copolymers) in which ethylene is the predominant comonomer unit.

Polyethylene is a translucent material having a very wide range of applications. Low-density polyethylene (LDPE), i.e., polyethylene having a specific gravity at 20°C of less than 0.94(calculated on an additive-free polymer basis), is used largely as a packaging film especially for food products, as coating for paper, fibreboard, aluminium foil, etc., as an electric insulator, and for the manufacture of various household articles, toys, etc. The heading also includes linear low-density polyethylene (LLDPE). High-density polyethylene (HDPE) is polyethylene having a specific gravity at 20°C of 0.94 or more (calculated on an additive-free polymer basis). It is used in the manufacture of a variety of blow-moulded and injection-moulded articles, woven sacks, gasoline and oil containers, for the extrusion of pipes, etc. Applications of ethylene-vinyl acetate copolymers include snap-on caps, the lining of bag-in-box containers and stretch wrapping.

5) Barangan yang seakan sama pernah diperjeniskan melalui rujukan KE.HT(96)431/01-1-1/(185) bertarikh 19.10.2007 (kand.6) dan CROSS Rulings dibawah heading 39.01 rujukan HQ 954315 bertarikh 09.11.1993.

Kod Tarif :

Keterangan barangan:

Keterangan barangan diperolehi berdasarkan permohonan dan dokumen sokongan dikemukakan oleh pemohon. Maklumat diperlukan untuk penjenisan seperti berikut:

Identity: WAX-TAPE

Hazardous Ingredients/

Identify Information:

Mineral Spirits (Combustible)

CAS#64742-48-9

No other component is present at sufficient concentration to require

a hazardous classification.

3020F-3090

@77

F

0

Approximately 4.8

C less than 10

Less than 1

1250-1350

F

Less than 1

Boiling Point:

Vapor Pressure(mm Hg)

Vapor Density(AIR=1)

Specific Gravity(H2O=1)

Pour Point of Wax

Saturant:

Evaporation rate

(Butyl Acetate=1)

Ahli kimia mengesahkan sampel berupa tape in roll yang berwarna kelabu. Sampel mempunyai ketebalan 0.2cm dan lebar 10.5cm serta mempunyai bau yang tidak menyenangkan. Setelah dianalisis, sampel didapati terdiri daripada kepingan nonwoven synthetic fiber (polypropylene) diselaputi dengan campuran sebatian hidrokarbon dan 2.8% bahan inorganik yang kebanyakkan terdiri daripada sebatian aluminium dan titanium. Nilai grammage kepingan nonwoven fiber ini ialah 202 g/m2

Barangan ini sesuai diperjeniskan di bawah kod tarif 5603.94 000 sebagai other nonwovens,

.

139.COATED NONWOVEN Trade Name : Anti-Corrosion Material Jenama : Trenton Model : Wax Tape

5603.94 000

covered, weighing more than 150 g/m2

berdasarkan alasan-alasan berikut :

Berdasarkan maklumat diperolehi, barangan terdiri daripada kepingan nonwoven synthetic fiber (polypropylene) diselaputi dengan campuran sebatian hidrokarbon dan 2.8% bahan inorganik yang kebanyakkan terdiri daripada sebatian aluminium dan titanium. Nilai grammage kepingan nonwoven fiber ini ialah 202 g/m2

.

Barangan menepati heading 56.03 dan subheading 5603.94 di bawah liputan dalam ENHS 2012 mukasurat XI-5603-2 seperti berikut:

56.03 - Nonwovens, whether or not impregnated,

coated, covered or laminated.

5603.94 -- Weighing more than 150 g/m2

Nonwovens may be dyed, printed, impregnated, coated, covered or laminated. Those covered on one or both surfaces (by gumming, sewing or by any other process) with textile fabric or with sheets of any other material are classified in this heading only if they derive their essential character from the nonwoven.

…

The heading also covers certain " roofing felts " in which the textile fibres are agglomerated with tar or similar substances, and certain products known as " bitumen felts " obtained in the same way but incorporating a small quantity of cork fragments.

Kod Tarif :

Keterangan barangan:

Barangan adalah peralatan elektrik berbentuk segiempat yang berukuran 514(H) x 635(W) x 645(D).

Berdasarkan risalah yang dikemukakan, spesifikasi bagi barangan ini adalah seperti berikut :

Configuration Countertop

Control System Touch and dial

Programmable Control Pads

10

Total Programmable Settings

360

Power Levels 11

Maximum Cooking Time 60 minutes

Program Menu Multi-level menu capability

Defrost Yes, 20% Power

Time Entry Option Yes

Microwave Distribution System

Rotating Antenna

Magnetron(s) 2

140. COMMERCIAL MICROWAVE OVEN Trade Name : Commercial Microwave Oven Jenama : Menumaster Model : MXP5201

8514.20 000

Display LCD, Touch Screen, Backlit

Stage Cooking 4 stages

Interior Light No

Door Opening System Pull Down, Ergonomic Designed Handle

Automatic Voltage Sensor Yes

EZCard Menu Management Yes

Temperature Range 200 - 520° F

Temperature Increments 5° F

Air Filter Yes, Removable

Fan Speed 0-100%

Fan Speed Increments 10%

Microwave Power 0-100%

Microwave Power Increments 10%

Radiant Level 0-100%

Radiant Level Increments 10%

Rack Removable, one rack position

Exterior Dimensions (mm) 514(H) x 635(W) x 645(D)

[20¼ “ (H) X 25” (W) X 25⅝” (D)]

Interior Dimensions(mm) 254(H) x 406(W) x 381(D)

[10“ (H) X 16” (W) X 15” (D)]

Depth (door open 90°) 37-5/8" (956)

Usable Cavity Space 1.07 cubic ft. (30 L)

Outercase Material Stainless Steel

Cavity Interior Finish Stainless Steel

Power Consumption 5700 W

Power Output 2200W

Power Source 208-240 V, 50 Hz, 32 A

single phase

400 V, 50 Hz, Wye, 16 A

3 phase, 5 wire (3L+N+ground)

Plug Configuration IEC 309

Frequency 2450 MHz

Power Cord Length 5' (1.5 m)

Net Weight 150 lbs. (52 kg)

Key features bagi barangan ini di antaranya ialah:

a. Combination of radiant, convection and microwave to quickly toast and heat a variety of products.

b. Up to 360 programmable menu items simplifies cooking and ensures consistent results. c. Catalytic convertor filters grease and odors from air. d. EZCard Menu Management System simplifies menu programming updates. e. User-friendly controls are easy to use and require minimal user training. f. Durable stainless steel exterior and interior for years of commercial food service use. g. Available in single and three phase. h. Global service network provides on-going product support.

Berdasarkan risalah, barangan ini adalah high performing, heavy duty units that’s ideal for a broad arraybof food service applications. Ia sesuai digunakan di tempat-tempat penyediaan makanan seperti restoran, hotel dan sebagainya; dan digunakan untuk memasak, memanas dan menyahfros (defrost) makanan.

Barangan ini sesuai diperjeniskan di bawah kod tarif 8514.20 000 sebagai industrial ovens functioning by dielectric loss berdasarkan alasan-alasan berikut:

i. Barangan adalah peralatan elektrik yang menggunakan gelombang mikro bagi menjana haba (heat) untuk memasak, memanas dan menyahfros (defrost) makanan.

ii. Berdasarkan spesifikasi barangan ini ia mempunyai ciri-ciri yang sesuai untuk keperluan penggunaan yang tinggi, lasak dan kerap seperti restoran, hotel dan sebagainya.

iii Oleh itu barangan ini sesuai sebagai ketuhar gelombang mikro untuk kegunaan

komersil, dan mendapat liputan di dalam EN HS 2007 mukasurat XVI-8514-1 para (I)(G) seperti berikut:

85.14 - Industrial or laboratory electric furnaces and ovens (including those functioning by induction or dielectric loss); other industrial or laboratory equipment for the heat treatment of materials by induction or dielectric loss.

8514.10 - Resistance heated furnaces and ovens

8514.20 - Furnaces and ovens functioning by induction or dielectric

loss

8514.30 - Other furnaces and ovens

8514.40 - Other equipment for the heat treatment of materials by

induction or dielectric loss

8514.90 - Parts

This heading covers a number of industrial or laboratory type electro thermic machines, apparatus and appliances in which the heat is obtained electrically (e.g., by the heating effect of a current in a conductor; from an electric arc). The heading includes furnaces and ovens functioning by induction or dielectric loss and other industrial or laboratory equipment for the heat treatment of materials by induction or dielectric loss (e.g., industrial microwave furnaces, ovens and equipment). The heading excludes electro‑ thermic appliances of a kind used for domestic purposes (heading 85.16).

(I) INDUSTRIAL OR LABORATORY ELECTRIC FURNACES

AND OVENS (INCLUDING THOSE FU

NCTIONING

BY INDUCTION OR DIELECTRIC LOSS)

Electric furnaces and ovens consist essentially of a more or less closed space or vessel in which a relatively high temperature is obtained. They are used for many purposes (melting, annealing, tempering, enamelling, welding, heat treatment of welds, etc.). The principal types include retort furnaces, bell‑ type furnaces, trough furnaces, crucible furnaces, tunnel furnaces, etc. Some of these furnaces may have special tilting attachments, or be provided with an inner vessel for the treatment of metals in a particular gas to prevent oxidation.

The furnaces and ovens covered by this group include, inter alia:

(A) …….. (F)

(G) Dielectric capacitance furnaces and ovens. The charge, which must be electrically non‑conducting, is placed between two metal plates connected to a source of AC. In effect the arrangement operates as a capacitor, and dielectric loss in the charge causes heat to be developed within it. This group includes industrial microwave ovens, in which dielectric products to be heated are subjected to the action of electromagnetic waves. By dielectric loss, the energy from the waves is converted simultaneously into heat throughout the mass of the product, ensuring very uniform heating. These ovens are used for drying, defrosting, moulding of plastics, firing ceramics, etc.

Kod Tarif :

Keterangan barangan:

Barangan merupakan sebuah vacuum system untuk dipasang di atas chassis lori.

Vacuum system ini adalah terdiri daripada komponen-komponen seperti berikut :

• Hopper, stainless steel, debris container • Blower, powered by a 140HP diesel engine • Water tank, stainless steel, 1500 litres capacity • Suction hose, rubber, 12’’ diameter • Auxiliary engine • Water pump • Power boom, hydraulically operated Blower merupakan komponen utama dalam sistem ini dan bertindak sebagai vacuum pump dengan kapasiti blower 16500 CFM. Blower ini digerakkan oleh kuasa engine diesel 140 hp. Blower yang disambung dengan suction hose boleh menyedup air, pasir, batu-bata, daun dan lain-lain sampah sarap dari perangkap sampah, parit dan longkang ke dalam debris container.

Articulated power boom berkapasiti mengangkat seberat 1000 Ibs. digunakan untuk menghulurkan suction hose ke dalam longkong atau catch basin bagi menyedut sampah sarap.

Sistem ini juga dilengkapi dengan sebuah water tank dan water pump. Air dari tangki digunakan bagi mencuci peralatan.

Barangan ini merupakan peralatan mekanikal menyerupai fungsinya sebagai sebuah vacuum cleaner ; di mana ia digunakan bagi membersihkan sampah yang terperangkap di dalam catch basin, parit serta longkang iaitu dengan menyedutnya ke dalam debris container.

Barangan ini sesuai diperjeniskan di bawah kod tarif 8508.60 000 (Perintah Duti Kastam 2012) sebagai other vacuum cleaners berdasarkan alasan-alasan berikut :

1. Barangan merupakan sebuah vacuum system di mana blower yang berfungsi bagi menyedut digerakkan oleh enjin diesel dan ia tidak mempunyai electric motor.

2. Vacuum system merupakan fungsi utama barangan ini. Walaupun sistem ini dilengkapi dengan power boom dan water tank tetapi ia hanya merupakan fungsi sampingan sepertimana menurut Note 3 kepada Section XVI Perintah Duti Kastam 2012:

141.VACUUM SYSTEM Trade Name : Multipurpose Vacuum Catch Basin Cleaner Jenama : Ultra-Whack Model : UW8

8508.60 000

3. Unless the context otherwise requires, composite machines consisting two or more machines fitted together to form or a whole and other machine designed for the purpose of performing two or more complimentary or alternative functions are to be classified as if consisting of that components or as being that machine which performs the principle function.

3. Barangan ini mendapat liputan dalam EN HS 2012 mukasurat XVI-8508-1 seperti berikut:

85.08 – Vacuum cleaners

8508.60 - Other vacuum cleaners

Subject to Note 1 (d) to Chapter 85, this heading covers vacuum cleaners of all kinds, whether or not hand-held, including dry and wet vacuum cleaners, whether or not presented with accessories such as rotary brushes, carpet beating devices, multiple-function suction heads, etc.

Vacuum cleaners perform two functions : the suction of material, including- dust, and the filtering of the air stream. Suction is effected by means of a turbine fixed directly onto the shaft of the motor, turning at high velocity. The dust and other material are collected in an internal or external dust bag or other receptacle, whereas the air sucked in and filtered is also used to cool the motor.

The heading includes, inter alia, vacuum cleaner type grooming apparatus for horses or cattle.

Excluded from this heading are appliances for cleaning carpets in situ by injecting a liquid cleaning solution into the carpet, the solution then being extracted by suction, which are not combination dry and wet vacuum cleaners (heading 84.51 or 85.09).

This heading also excludes vacuum apparatus of a kind used in medical, surgical, dental or veterinary sciences (heading 90.18).

EQUIPMENT PRESENTED WITH THE APPLIANCES OF THIS HEADING

Vacuum cleaners of this heading may be presented with auxiliary devices (accessories) (for brushing, polishing, insecticide spraying, etc.) or interchangeable parts (carpet devices, rotary brushes, multiple-function suction heads, etc.). Such an appliance is classified here together with the parts and accessories presented with it, provided they are of a kind and number commonly used with the appliance. When presented separately, they are classified by reference to their nature.

Kod Tarif :

Keterangan barangan diperolehi berdasarkan permohonan dan dokumen sokongan dikemukakan oleh pemohon. Maklumat diperlukan untuk penjenisan seperti berikut:

Keterangan barangan:

Product Name: Palm Fiber Oil

Description:

Produced by the refining,bleaching and deodorising of crude palm oil.

Clear and bright when melted

Free from rancid and foreign odours

Free from rancid and foreign odours

Lovibond 5.25’” cell:3.5 red maximum

0.10% maximum

1.0 meg/kg

50-55

0.1% maximum

36-390

Cu 0.05 mg/kg max.Fe 1.0 mg/kg max.

C

Citric Acid BP:50 mg/kg maximum

Elaeis Guineensis

8002-75-3

232-316-1

Boiling Point:

Vapor Pressure(mm Hg)

Vapor Density(AIR=1)

Specific Gravity(H2O=1)

Pour Point of Wax

Saturant:

Evaporation rate

(Butyl Acetate=1)

142. INEDIBLE PALM OIL, CRUDE Trade Name : Palm Fiber Oil

1518.00 331

Ahli kimia mengesahkan sampel bertanda ”PALM FIBER OIL” berupa cecair berwarna jingga gelap dan hasil analisis mendapati sampel tersebut bersesuaian dengan minyak hasil keluaran kelapa sawit yang kebanyakkan terdiri daripada campuran asid lemak bebas iaitu asid laurik (3.9%),asid myristik (2.4%),asid palmitik (40.3%),asid stearik (3.2%), asid oleik (37.3%) dan asid linoleik (8.9%). Peratus keasidan (sebagai asid palmitik) adalah sebanyak 8.4% dan nilai iodin adalah sebanyak 58.1.

Barangan ini sesuai diperjeniskan di bawah kod tariff 1518.00 331 sebagai inedible preparation of palm oil, crude berdasarkan alasan-alasan berikut :

Barangan merupakan palm fiber oil of palm oil, crude.

Barangan is inedible oil.

Barangan menepati heading 15.18 dan subheading 1518.00 dibawah liputan dalam ENHS2012 mukasurat III-1518-1 seperti berikut:

15.18 - … inedible mixtures … vegetable … oils or …

Kod Tarif :

Barangan berbentuk seperti photo dibawah. Ia dipasang pada factory yang menghasilkan PTA (Purified Terephthalic Acid ) from slurry to powder form.

Keterangan barangan:

PTA Rotary Dryer terdiri daripada komponen-komponen seperti dibawah :-

Dryer Shell-(to contain product).

Feed side support unit-(to support Sdrew conveyor).

Discharge side support unit- (to support outlet conveyor).

143. ROTARY DRYER Trade Name : PTA (Purified Terephthalic Acid) Steam Rotary Dryer Jenama : Mitsui

8419.39 000

Screw feeder-(to push product into dryet).

Discharge end-(to push dried product to the outlet).

Seal unit for feed side-(to seal product from ambient).

Seal unit for discharge side-(to seal product from ambient).

Rails and pipes-(to guide the screw conveyor).

Rotary joint-(to separate steam and condensate).

L/O pump unit-(to supply lube oil for the bearing).

Flexible hose-(to flexible connection for steam & condensate).

Segment gear-(to transfer load to turn the dryer).

Berdasarkan maklumat dan keterangan pemohon paraxylene is oxidized using catalyst and oxygen from compressed air. The process is then sent to crystallize the solution producing slurry. The slurry is then sent to the rotary vacuum filter to separate solids from liquid. The solids from rotary vacuum filter is then sent to dryer to dry into powder form, producing intermediate product and stored in the intermediate silos.

Steam yang panas (120°C) akan masuk kedalam tube khas yang sedia ada dipasang didalam shell, dimana ia akan memanaskan slurry tersebut dan akan bertukar kepada powder. Ia akan masuk melalui rotary joint (item no 9&15) dan akan discharge melalui flexible hose.

Barangan mempunyai dimension 26.50 meter(L) dan 3.6 meter (ID).

Barangan adalah dikenali sebagai PTA Steam Rotary dryer.

Daripada maklumat pemohon barangan dipasang pada factory dimana ia berfungsi untuk mengeringkan produk daripada bentuk slurry ke bentuk powder.

Barangan menggunakan steam yang dialirkan secara internally melalui tube khas yang disalurkan didalam shell sebagai sumber pemanasan.

Barangan ini sesuai diperjeniskan di bawah kod tarif 8419.39 000 sebagai other dryers berdasarkan alasan-alasan berikut :

Berdasarkan fakta dan keterangan diatas barangan adalah merupakan Steam rotary dryer yang berfungsi untuk mengeringkan produk daripada bentuk slurry kepada bentuk powder. Barangan menggunakan steam sebagai sumber untuk pemanasan untuk tujuan pengeringan produk. Pemanasan dilakukan secara internally.

Berdasarkan maklumat pemohon barangan terdiri daripada komponen-komponen berikut iaitu:-

Dryer Shell. Feed side support unit. Discharge side support unit. Screw feeder. Discharge end. Seal unit for feed side. Seal unit for discharge side. Rails and pipes. Rotary joint. L/O pump unit. Flexible hose. Segment gear.

Dan as per attach list -Attachment – 2, spare parts list for 2 years operation-

Barangan mendapat liputan didalam EN.HS 2012 muka surat-XVI-8419-1 & 7 seperti berikut :

84.19 - Machinery, plant or laboratory equipment, whether or not electrically heated (excluding furnaces, ovens and other equipment of heading 85.14), for the treatment of materials by a process involving a change of temperature such as heating, cooking, roasting, distilling, rectifying,sterilising,pasteurising,steaming,drying,evaporating, vaporising, condensing or cooling, other than machinery or plant of a kind used for domestic purposes; instantaneous or storage water heaters, non-electric.

……………………………….

- Dryers :

8419.3 1 - - For agricultural products

841 9.32 - - For wood, paper pulp, paper or paperboard

8419.39 - - Other

The most common forms of the industrial appliances of this heading are : ………………………………………………………………….

(D) Rotary dryers. These consist of revolving cylinders or drums which may be heated internally or externally. They are used in various industries (paper-making, preparation of potato flakes, etc.).

Kod Tarif :

Barangan dinamakan sebagai on load tap changer iaitu peralatan khas yang terdiri daripada motor drive unit, sebuah shaft, tap selector dan sebuah diverter switch. dengan spesifikasi seperti berikut:

Keterangan barangan:

Bil. Komponen Spesifikasi Imej

1. Number of pole and application

3

2. Max. rated through current µm

250-400

3. Oil compartment Pressure-proof up to 0.3 bar

4. Temprature range -25 - 105˚C

5. Weight without oil (kg)

200 -280

6. Displacement volume (dm3

148 - 405 )

Peralatan ini akan ditempatkan di dalam oil filled transfomer tank. Barangan akan digunakan pada transfomer yang mana bahagian-bahagian tertentu dalam alat ini akan dihubungkan ke transfomer.

Barangan berfungsi sebagai diverter switch dan tap selector iaitu seakan voltage regulator yang mengawal voltage pada transfomer dengan cara menukar ratio of the transfomer to vary the output of the transfomer. Berdasarkan katalog yang dikemukakan barangan merupakan :

1. The load tap changer is an integral part of power transfomer. 2. With the on load changer installad inside, the power transfomer is used to regulate

the voltage of the electrical network without interruption of supply.

144.ON LOAD TAP CHANGER Trade Name : On Load Tap Changer Jenama : Maschinenfabrik Reinhausen Model : Type VV

9032.89 100

3. By using the on load changer connected to the voltage regulating winding of the transfomer, the ratio of transfomer winding can be changed and consequently the output voltage of power transfomer can be change.

4. This means that the network voltage is maintained at a constant value depending

on the continuously changing load conditions on the network.

Cara barangan beroperasi adalah seperti berikut:

The network voltage is continuously monitored by the network voltage measuring instrument. If the voltage is not at the required value, a signal is sent to the motor drive unit. The motor drive unit operates the on load tap changer thruogh the drive shaft in either the output voltage raise or output voltage lower direction. The on load tap changer operated to select a different connection lead to the transfomer voltage regulating winding. This changes the ratio of transfomer winding. The output voltage of transfomer is now changed. The process will continue until the network voltage measured by the network voltage measuring instrument is at the required value. There are several different connection leads between the on load tap changer and the transfomer voltage regulating winding to allow for different output voltages

Barangan ini sesuai diperjeniskan mengikut di bawah kod tarif 9032.89 100 sebagai other electrically operated automatic regulating or controlling instrument berdasarkan alasan-alasan berikut:

i) Laporan Cawangan Kejuteraan Elektrik, Jabatan Kerja Raya mengesahkan barangan memenuhi ciri-ciri sebagai automatic regulators of electrical quantities and instrument for automatic controlling di bawah heading 90.32.

ii) Barangan adalah sejenis peralatan elektrikal yang beroperasi menggunakan automatic mechanism.

iii) Barangan berfungsi sebagai diverter switch dan tap selector iaitu seakan voltage regulator yang mengawal voltage pada transfomer dengan cara menukar ratio of the transfomer to vary the output of the transfomer.

iv) Menurut wikipedia tap changer adalah:

A tap changer is an connection point selection mechanism along a power transformer winding that allows a variable number of turns to be selected in discrete steps. A transformer with a variable turns ratio is produced, enabling stepped voltage regulation of the output. The tap selection may be made via an automatic or manual tap changer mechanism.

v) Barangan tidak sesuai diperjeniskan di bawah heading 85.04 kerana fungsi barangan adalah seakan voltage regulator yang mengawal voltage pada transfomer yang mana

barangan seperti ini mendapat penjelasan spesifik di bawah heading 90.32

vi) Barangan ini menepati ciri-ciri sebagai voltage regulator dan mendapat liputan dalam EN HS 2012 mukasurat XVIII-9032-3 seperti berikut:

90.32 - Automatic regulating or controlling instruments and apparatus. ......................

II) AUTOMATIC REGULATORS OF ELECTRICAL QUANTITIES, AND INSTRUMENTS OR APPARATUS FOR AUTOMATICALLY CONTROLLING NON-ELECTRICAL QUANTITIES THE OPERATION OF WHICH DEPENDS ON AN ELECTRICAL PHENOMENON VARYING ACCORDING TO THE FACTOR TO BE CONTROLLED

The automatic regulators of this heading are intended for use in complete automatic control systems which are designed to bring a quantity, electrical or non-electrical, to, and maintain it at, a desired value, stabilised against any disturbances, by constantly or periodically measuring its actual value. They consist essentially of the following devices :

(A) A measuring device (sensing device, converter, resistance probe, thermocouple, etc.) which determines the actual value of the variable to be controlled and converts it into a proportional electrical signal.

(B) An electrical control device which compares the measured value with the desired value and gives a signal (generally in the form of a modulated current).

(C) A starting, stopping or operating device (generally contacts, switches or circuit breakers, reversing switches or, sometimes, relay switches) which supplies current to an actuator in accordance with the signal received from the control device.

An automatic regulator within the meaning of Note 7 (b) to this Chapter consists of the devices described in (A), (B) and (C) above, whether assembled together as a single entity or in accordance with Note 3 to this Chapter, a functional unit.

These regulators are used not only for electrical quantities, such as voltage, amperage, frequency and power, but also for other quantities such as revolutions per minute, torque, traction force, level, pressure, flow or temperature.

Kod Tarif :

Barangan ini adalah alat pengubah voltan yang digunakan pada power transformer. Ia dinamakan On-Load Tap-Changer (OLTP) .

Keterangan barangan:

Peralatan utama bagi OLTC adalah seperti berikut :

• Tap changer head • Diverter switch unit • Diverter switch oil compartment • Tap selector • Motor drive unit, shaft and accessories

Gambarajah serta keterangan On-Load Tap-Changer type M adalah seperti berikut :

On-Load Tap-Changer Type M

Maklumat lain yang diberi adalah seperti berikut :

• The on load tap changer is an integral part of the power tranformer. • With the on load tap changer installed inside it, the power transformer is used to

regulate the voltage of the electrical network without the interruption of supply. • By using OLTP connected to the voltage regulating winding of the trasformer, the ratio

of the transformer winding can be changed and consequently the output voltage of the power transformer can be changed.

• This means that the network voltage is maintained at a constant value depending on the continuously changing load conditions on the network.

145. ON LOAD TAP CHANGER Trade Name : On-Load Tap-Changer Jenama :Maschinenfabrik Reinhausen GmbH Model : Type M

9032.89 100

Cara alat ini beroperasi diterangkan seperti berikut :

‘’The network voltage is continuously monitored by the network voltage measuring instrument. If the voltage is not at the required value, a signal is sent to the motor drive unit. The motor drive unit operates the on load tap changer through the vertical drive shaft in either the ouput voltage raise or the output voltage lower direction. The on load tap changer operates to select a different connection lead to the transformer voltage regulating winding. This changes the ratio of of the transformer winding. The output voltage of the transformer is now changed. The process described above will continued untill the network voltage measured by the network voltage measuring instrument is at the required value.

There are several different connection leads between the on load tap changer and the transformer voltage regulating winding to allow for different output voltages’’.

Dari namanya iaitu On-Load Tap-Changer (OLTC) bermakna pengubah tap dalam keadaan bebanan ; ertinya peralatan ini melakukan perubahan tap mengikut jumlah voltage yang diterima dalam keadaan bekalan tidak diputuskan. OLTC boleh beroperasi secara automatik. Fungsinya adalah sama seperti Off-Load Tap-Changer pada alatubah pembahagian (transformer) iaitu mengekalkan ‘’output voltage’’ walaupun ‘’incoming voltage’’ berubah-ubah. Ia beroperasi sekiranya terdapat perubahan pada ‘’incoming voltage’’. Ini selalunya terjadi pada waktu ‘’peak load’’ dan ‘’off peak’’.

Jabatan Kerja Raya menjelaskan :

1. Fungsi on load tap changer ialah untuk mengekalkan output voltage walaupun input voltage berubah pada alatubah (transformer). Ianya beroperasai sekiranya terdapat perubahan pada incomer voltage.

2. Kegunaan on load tap changer ini adalah salah satu komponen pada alatubah (transformer) untuk menaik atau menurunkan voltan arus ulang alik secara automatik.

3. Jabatan Kerja Raya berpendapat barangan ‘’on load tap changer’’ boleh diklasifikasikan di bawah heading 90.32 sebagai automatic regulating or controlling instruments and apparatus.

Barangan ini sesuai diperjeniskan di bawah kod tarif 9032.89 100 (Perintah Duti Kastam 2012) sebagai other electrically operated automatic regulating or controlling instruments and apparatus berdasarkan alasan-alasan berikut :

1. Barangan merupakan sebuah peralatan yang digunakan pada transformer yang berfungsi secara automatik bagi mengubah arus elektrik samada menaik atau menurunkan voltan.

2. Berdasarkan penjelasan daripada Jabatan Kerja Raya Malaysia Cawangan Kejuruteraan Elektrik, fungsi On Load Tap Changer adalah untuk mengekalkan output voltage walaupun input voltage berubah pada alatubah (transformer).

3. Mengikut maklumat daripada lamanweb wikipedia, tap changer diterangkan seperti berikut :

‘’Tap changer is an connection point selection mechanism along a power transformer winding that allows a variable number of turns to be selected in discrete steps. A transformer with a variable turns ratio is produced, enabbling stepped voltage regulation of the output. The tap selection may be made via an automatic or manual tap changer mechanism’’.

4. Barangan mendapat liputan di dalam EN 2012 muka surat XVIII-90-1 Notes 7 kepada Chapter 90 dan XVIII-9032-1 seperti berikut :

7(b) Automatic.regulators of electrical quantities,and instruments or apparatus for automatically controlling non-electrical quantities the operation of which depends on an electrical phenomenon varying according to the factor to be controlled, which are designed to bring this factor to, and maintain it at, a desired value,stabilised against disturbances,by constantly or periodically measuring its actual value.

90.32 – Automatic regulating or controlling instruments and apparatus.

- Other instruments and apparatus 9032.89 -- Other

(II) AUTOMATIC REGULATORS OF ELECTRICAL QUANTITIES, AND INSTRUMENTS OR APPARATUS FOR AUTOMATICALLY CONTROLLING NON-ELECTRICAL QUANTITIES THE OPERATION OF WHICH DEPENDS ON AN ELECTRICAL PHENOMENON VARYING ACCORDING TO THE FACTOR TO BE CONTROLLED

The automatic regulators of this heading are intended for use in complete automatic control systems which are designed to bring a quantity, electrical or non-electrical, to, and maintain it at, a desired value, stabilised against any disturbances, by constantly or periodically measuring its actual value. They consist essentially of the following devices :

(A) A measuring device (sensing device, converter, resistance probe,

thermocouple, etc.) which determines the actual value of the variable to be controlled and converts it into a proportional electrical signal.

(B) An electrical control device which compares the measured value with the desired value and gives a signal (generally in the form of a modulated current).

(C) A starting,stopping or operating device (generally contacts, switches or

circuit breakers, reversing switches or, sometimes, relay switches) which

supplies current to an actuator in accordance with the signal received from the control device.

An automatic regulator within the meaning of Note 7 (b) to this Chapter consists of the devices described in (A), (B) and (C) above, whether assembled together as a single entity or in accordance with Note 3 to this Chapter, a functional unit…………………………………………………………………………...

These regulators are used not only for electrical quantities, such as voltage, amperage, frequency and power, but also for other quantities such as revolutions per minute, torque, traction force, level, pressure, flow or temperature.

5. Barangan yang seakan sama telah diperjeniskan di bawah kod tarif 90.32 89 100

melalui rujukan KE.HT(96)431/01-1/(462) dan KE.HT(96)431/01-1/(465) bertarikh 26.01.2011.