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What is Tariff Code?? A tariff code is a product-specific code as documented in the Harmonized System (HS) maintained by the World Customs Organization (WCO.)

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Page 1: code tariff

Dagangan: 1.

Kod Tarif :

Keterangan :

Gambar :

a) SPACER

b) STAINLESS STEEL SHEET Nama Perdagangan: Steel Syro Spacer & Syro 7000

a) SPACER b) STAINLESS STEEL SHEET Nama Perdagangan: Steel Syro Spacer & Syro 7000

a) 7326.90.900 b) 7219.24.000

Barangan ini terdiri daripada sebuah spacer ( Syro Spacer ) berukuran 34mm x 1280mm x 2480mm & sekeping stainless steel ( Syro 7000 ) dengan ukuran 2mm x 1280mm x 2480mm. Spacer diperbuat daripada 2 keping stainless steel yang di” standwitched” di bahagian tengahnya dengan 3 batang “U” sections dan 2 batang “C” sections secara selari. Ukuran kepingan stainless steel ini sama dengan ukuran Syro 7000 tersebut. Syro 7000 merupakan kepingan stainless steel segiempat tepat yang rata. Kedua-dua spacer & syro 7000 telah diperbuat dengan “ highly precision “ bagi membolehkan fibre cellulose cement board yang berukuran lebih kurang sama dengannya yang akan diletakkan di atasnya “tegap” dan “rapat” dengan permukaan spacer atau syro 7000 tersebut. Perkara ini amat penting bagi menghindarkan sebarang “deformation” berlaku apabila fibre board dimasukkan ke dalam “ autoclave “ untuk di “ cured “. Ini akan mengurangkan kadar penolakan (reject) dan menghasilkan board yang bermutu tinggi. Cara susunan menurut pemohon ialah spacer diletakkan di bahagian bawah sekali, diikuti dengan beberapa keping fibre board (belum cured), kemudian di atasnya diletakkan sekeping syro 7000. Fibre board (belum cured) dan syro 7000 berulang sehinggalah terdapat 5 atau 6 lapisan. Keseluruhannya kemudian dimasukkan ke dalam autoclave untuk di “cured “.

Page 2: code tariff

Dagangan: 2.

Kod Tarif :

Keterangan :

Gambar :

MULTIFUNCTION LASER PRINTER (Black & White)

Jenama: Fuji Xerox Model : Workcentre 4150

MULTIFUNCTION LASER PRINTER (Black & White) Jenama: Fuji Xerox Model : Workcentre 4150

8471.60.000

Printer ini merupakan sejenis multifunction printer berbagai guna : printing, scanning, copying & facsimile ( optional ) yang perlu dihubungkan ke computer atau network untuk mencetak dokumen. Warna cetakan hanyalah hitam & putih sahaja ( monochrome ) dan dengan kelajuan 45 ppm. Cara cetakannya diterangkan seperti berikut :- When the print job is sent to a laser printer, the print job firstly translated into a language that can be understood by the printer. It is called Printer Description language ( PDL ). The laser unit of the printer will emit the laser light and write an image according to the PDL information into the drum surface. Hence a latent image was created into the drum surface. The latent image is invisible to our human eye but it has a voltage potential difference ( positive charge+ ) as compared to the other area of drum surface, which does not has the latent image ( negative charge– ). A paper is fed at this time and synchronized with the timing of drum rotation. The paper will pass through the drum and the image will be transferred into the paper by means of voltage potential difference theory. Subsequently, the paper with toner image will pass through a fuzer assembly, which generates heat source to melt the toner permanently into the paper surface and it continues feeding out the paper to output tray. That has completed a whole cycle of forming an image in a laser printer. This printing technology is called “ XEROXGRAPHIC “. Berbagai multifunction laser printer telah pernah dipenjeniskan oleh Ibu Pejabat di bawah kod tariff 8471.60.000 menurut surat penjenisan KEHT(96)8471/SB 353/4 bertarikh 10 September 2002. Penentuan kod berdasarkan ciri utamanya sebagai “ networking printer & output unit “ computer. Oleh itu printer ini seakan sama dengannya adalah sesuai juga dipenjeniskan di bwah kod tariff yang sama. Laser printer DocuPrint 4150 ini sesuai dipenjeniskan mengikut GIR 1 di bawah kod tariff 8471.60.000 sebagai jenis “ Digital printer “.

Page 3: code tariff

Dagangan: 3.

Kod Tarif :

Keterangan :

Gambar :

-Tiada-

CRYSTALLISED GLASS SLABS 7016.90.000

a) Dagangan berupa kepingan gelas (glass slaps) dengan pelbagai saiz. Bahagian permukaannya akan amelalui proses mengilat (polished) dan dipotong kepada bentuk ’square’ dan ’rectangular ’. Digunakan dalam industri pembinaan dalam membuat lantai dan dinding bangunan.

b) Laporan analisis, (PJ) IKA 3686/07-0 bertarikh 23.11.2007 mendapati sampel dagangan diperbuat daripada bahan calcium silicate.

c) Legal text to heading notes HS 70.16 , di m.s 1170 ;

“This heading covers a range of glass articles obtained by pressing or moulding (whether or not combined with blowing) ; they are chiefly used for covering roofs, archways, slabbing the lining walls etc…….. . The heading includes solid or hollow bricks, squares, tiles, slabs and ………”

d) Dagangan diperjeniskan mengikut rukun pentafsiran GIR 1.

Page 4: code tariff

Dagangan: 4.

Kod Tarif :

Keterangan :

Gambar :

HANDHELD TERMINAL

Model : DT-X11 Series

HANDHELD TERMINAL Model : DT-X11 Series

8471.50.000

a) Dagangan merupakan ‘ digital processing unit ‘ dengan pelbagai fungsi. seperti Intel ® PX255 application processor, C-MOS imager, laser scanner, diverse wireless communication via bluetooth dan wireless LAN or wireless WAN card.

b) Berdasarkan fungsi dan spesifikasi, ‘essential character’ dagangan adalah sebagai automatic data processing machines dan didapati menepati kehendak Note (5) A (a) to Chapter 84 ;

‘ 5.-(A) For the purposes of heading 84.71, the expression ‘ automatic data processing machines ‘ means :

(a) Digital machines, capable of (1) storing and process program (2) being freely programmed in accordance with the requirements of the user (3) performing arithmetical…….. (4) executing without human intervention….. ‘

c) Dagangan mendapat liputan EN, heading notes HS 84.71, Section XVI, di m.s 1576 juga menjelaskan bahawa ;

(A) DIGITAL MACHINES

‘ The digital data processing machines of this heading must be capable of fulfilling simultaneously the conditions laid down in Note 5(A) (a) to this Chapter ‘

d) Dengan menggunakan GIR 1 dagangan ini dipenjeniskan di bawah nombor kod tarif 8471.50.000

Page 5: code tariff

Dagangan: 5.

Kod Tarif :

Keterangan :

Gambar :

-Tiada-

BLUEBERRY PIE FILLING Jenama: Birds Eye ‘Packer Pride’

2007.99.900

Dagangan ini berupa cecair pekat berwarna ungu bercampur dengan blueberry, dipek dalam tin seberat 3.29kg. Penjenisan berdasarkan prinsip G.I.R.1, mendapat liputan yang spesifik seperti dalam Nota EN di mukasurat 169 - JAMS, FRUIT JELLIES, MARMALADES, FRUIT OR NUT PUREE AND FRUIT OR NUT PASTES, OBTAINED BY COOKING, WHETHER OR NOT CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER.

Fruit jellies are prepared by boiling fruit juices (expressed from raw or cooked fruit) with sugar until the product sets on cooling. They are of firm consistency, clear and free from pieces of fruit.

Fruit or nut purées are prepared by boiling sieved fruit pulp or powdered nuts with or without the addition of sugar, to a thickish consistency. Fruit purées differ from jams in having a higher proportion of fruit and a smoother consistency.

Fruit or nut pastes (apple, quince, pear, apricot, almond, etc.) are evaporated purées of a solid or almost solid consistency.

Products of this heading which are normally prepared with sugar may be sweetened with synthetic agents (e.g., sorbitol) instead of sugar.

This heading also includes homogenised preparations.

Page 6: code tariff

Dagangan: 6.

Kod Tarif :

Keterangan :

Gambar :

AFTER SHAVE PREPARATION Nama Perdagangan: NFM Multi- Protecting After Shave Balm

AFTER SHAVE PREPARATION Nama Perdagangan: NFM Multi- Protecting After Shave Balm

3307.10.000

Dagangan ini berupa sejenis bahan yang digunakan selepas bercukur, dipek dalam botol kaca 100ml. Dagangan diperbuat dari air, Alcohol Denate, Glycerin, Cyclomethicone, Distarch Phosphate, Panthenol, fragrance dan sebagainya. Penjenisan berdasarkan prinsip G.I.R.1, mendapat liputan yang spesifik seperti dalam Nota EN di mukasurat 621, Heading 33.07:-

3307.10 - Pre-shave, shaving or after-shave preparations ------------------------------------------------------------------------------------ This heading covers :

(I) Pre-shave, shaving or after-shave preparations, such as shaving creams and foams containing soaps or other organic surface-active agents (see Note 1 (c) to Chapter 34); " after-shave " lotions, alum blocks and styptic pencils.

Page 7: code tariff

Dagangan: 7.

Kod Tarif :

Keterangan :

Gambar :

-Tiada-

SOY PROTEIN, CONCENTRATE Nama Perdagangan: Isolated Soy Protein Powder

2106.10.000

1. Barangan merupakan bahan makanan yang berupa serbuk halus berwarna kuning cair. Barangan dikatakan soy protein, concentrate dikenali sebagai Isolated Soy Protein Powder. Hasil analisis pakar mendapati mengandungi soya protein ( 83.8 % ), moisture ( 6.5% ) dan ash ( 7. % ). Barangan akan yang dibungkus dalam beg plastik, digunakan sebagai bahan penyediaan makanan.

2. Penjenisan dibuat berdasarkan pengesahan pakar dan maklumat yang diberikan didapati ianya menepati kehendak keterangan EN di mukasurat 181 , para (6) kepada kepala 21.06 , iaitu ;

HEADING 21.06 - FOOD PREPARATIONS NOT ELSEWHERE SPECIFIED OR INCLUDED.

(6) …………………………………….; protein concentrates obtained by the elimination of certain constituents of defatted soya-bean flour, used for protein-enrichment of food preparations; …………………………. and protein isolates (heading 35.04).

Berdasarkan kandungan protein barangan tidak sesuai dikelaskan di bawah kepala 35.04 selaras dengan EN di mukasurat 642, para (6), kepala 35.04, iaitu;

(6) Protein isolates obtained by extraction from a vegetable substance (e.g., defatted soya bean flour) and consisting of a mixture of proteins contained therein. The protein content of these isolates is generally not less than 90 %.

3. Dengan menggunakan GIR 1 dan GIR 6 barangan telah dipenjeniskan di bawah kod tariff 2106.10.000 kepada Perintah Duti Kastam 1996.

Page 8: code tariff

Dagangan: 8.

Kod Tarif :

Keterangan :

Gambar :

-Tiada-

DEFATTED SOY PROTEIN Nama Perdagangan: Soy Protein Powder (Defatted)

2304.00.000

1. Barangan merupakan bahan makanan yang berupa serbuk halus berwarna kekuningan. Barangan dikatakan Deffated soy protein dikenali sebagai Soy Protein Powder ( Deffated ). Hasil analisis pakar mendapati mengandungi deffated soy protein ( 53.03 % ), moisture ( 4.4% ) dan ash ( 10.4% ). Barangan akan yang dibungkus dalam beg plastik, digunakan sebagai bahan penyediaan makanan.

2. Penjenisan dibuat berdasarkan pengesahan pakar dan maklumat yang diberikan didapati ianya menepati kehendak keterangan EN di mukasurat 698 dan 699, para (b) kepada kepala 23.04, iaitu ;

HEADING 23.04 - OIL-CAKE AND OTHER SOLID RESIDUES, WHETHER OR NOT GROUND OR IN THE FORM OF PELLETS, RESULTING FROM THE EXTRACTION OF SOYA-BEAN OIL.

This heading also includes non-textured defatted soya-bean flour fit for human consumption.

This heading excludes : (a)……………………………… (b)Protein concentrates obtained by the elimination of certain

constituents of defatted soya-bean flour (used as additives in food preparations) and textured soya-bean flour (heading 21.06).

3. Dengan menggunakan GIR 1 dan GIR 6 barangan telah dipenjeniskan di bawah kod tariff 2304.00.000 kepada Perintah Duti Kastam 1996.

Page 9: code tariff

Dagangan: 9.

Kod Tarif :

Keterangan :

Gambar :

-Tiada-

NON-WOVEN FABRIC Nama Perdagangan: Filter Media

5603.14.000

1. Barangan merupakan sejenis fabric yang berbentuk kepingan-kepingan nipis berwarna putih. Ianya dikatakan Non-woven fabric dikenali FILTER MEDIA. Mengikut analisis pakar ianya sesuai sebagai non-woven dan diperbuat dari polypropylene dengan 329 g/m². Ianya dibungkus dalam roll berukuran 72 inci dan panjang 100 ela dan digunakan for filter microorganisms and turbidity in water filtration.

2. Penjenisan dibuat berdasarkan pengesahan pakar dan maklumat yang diberikan didapati ianya menepati kehendak keterangan EN di mukasurat 989 kepala 56.03, iaitu ;

HEADING 56.03 - NONWOVENS, WHETHER OR NOT IMPREGNATED, COATED, COVERED OR LAMINATED.

5603.14 - - Weighing more than 150 g/m2

A nonwoven is a sheet or web of predominantly textile fibres oriented directionally or randomly and bonded. These fibres may be of natural or man-made origin. They may be staple fibres (natural or man-made) or man-made filaments or be formed in situ. Nonwovens can be produced in various ways and production can be conveniently divided into the three stages : web formation, bonding and finishing. Except where they are covered more specifically by other headings in the Nomenclature, the heading covers nonwovens in the piece, cut to length or simply cut to rectangular (including square) shape from larger pieces without other working, whether or not presented folded or put up in packings (e.g., for retail sale). These include : ……………………..; sheets for filtering liquids or air, for use as stuffing materials, for sound insulation, for filtration or ………………………..

3. Dengan menggunakan GIR 1 dan GIR 6 barangan telah dipenjeniskan di bawah kod tariff 5603.14.000 kepada Perintah Duti Kastam 1996.

Page 10: code tariff

Dagangan: 10.

Kod Tarif :

Keterangan :

Gambar :

-Tiada-

FOOD PREPARATION (Clouding Agent) Nama Perdagangan: Beatreme 3442

2106.90.990

1. Barangan merupakan bahan makanan yang berupa serbuk halus berwarna putih. Barangan dikatakan food preparation (Clouding agent) dikenali sebagai BEATREME 3442. Hasil analisis pakar mendapati mengandungi gula, modified starch, lemak sayuran (20.1%) dan lain-lain. Barangan akan yang dibungkus dalam 25 kg net in polyethylene liners multi-layer paper bag, dan dikatakan digunakan sebagai for drink mix and jet spray beverage application.

2. Penjenisan dibuat berdasarkan pengesahan pakar dan maklumat yang diberikan didapati ianya menepati kehendak keterangan EN di mukasurat 183, para (B) kepada kepala 21.06, iaitu ;

HEADING 21.06 - FOOD PREPARATIONS NOT ELSEWHERE SPECIFIED OR INCLUDED.

2106.90- Other

(B) Preparations consisting wholly or partly of foodstuffs, used in the making of beverages or food preparations for human consumption. The heading includes preparations consisting of mixtures of chemicals (organic acids, calcium salts, etc.) with foodstuffs (flour, sugar, milk powder, etc.), for incorporation in food preparations either as ingredients or to improve some of their characteristics (appearance, keeping qualities, etc.) (see the General Explanatory Note to Chapter 38).

3. Dengan menggunakan GIR 1 dan GIR 6 barangan telah dipenjeniskan di bawah kod tariff 2106.90.990 kepada Perintah Duti Kastam 1996.

Page 11: code tariff

Dagangan: 100.

Kod Tarif :

Keterangan :

Gambar :

ZINC SHOT

ZINC SHOT 7901.11.900

a) Dagangan berupa pellet berwarna ‘silver’. Digunakan dalam proses ‘ electro galvanized steel ‘.

b) Berpandukan kepada ‘ certificate of analysis ‘ (PJ) IKA 3367/07-0 bertarikh 9.11.2007 yang dikeluarkan oleh Jabatan Kimia menunjukkan dagangan merupakan pellet berwarna kelabu dan setelah dianalisis mengandungi 99.9% zinc.

c) Subheading Note 1 (a) di mukasurat 1326 telah mentakrifkan ‘ zinc , not

alloyed ‘ sebagai ;

“ Metal containing by weight at least 97.5% of zinc. “ d) Dagangan ini mendapat liputan EN, heading notes HS 79.01 , Section XV , di

m.s 1328 seperti berikut ; “This heading covers unwrought zinc in its different degrees of purity from spelter to refined zinc , whether in blocks, plates….or similar form or in pellets. “

e) Dengan menggunakan GIR 1 dagangan ini dipenjeniskan di bawah nombor kod tarif 7901.11.900

Page 12: code tariff

Dagangan: 101.

Kod Tarif :

Keterangan :

Gambar :

PLASTIC BOX

PLASTIC BOX 3923.10.000

a) Dagangan berbentuk empat segi bujur dengan saiz P 950 mm, L 580 mm dan T 605 mm. Diperbuat daripada ‘ medium / high density polyethylene ‘. Digunakan untuk menyimpan dan mengekalkan kesegaran barangan.

b) Dagangan mendapat liputan EN, heading notes HS 39.23, Section VII , di m.s 742 yang menjelaskan seperti berikut ;

‘ The heading covers all articles of plastics commonly used for the packing or conveyance of all kinds of products. The articles covered include :

(a) Containers such as boxes, cases, crates………. ‘

c) Dengan menggunakan GIR 1 dagangan ini dipenjeniskan di bawah nombor kod tarif 3923.10.000

Page 13: code tariff

Dagangan: 102.

Kod Tarif :

Keterangan :

Gambar :

-Tiada-

CASING FOR ELEVATOR 8431.39.000

Barangan ini merupakan sejenis elevator yang menggunakan ‘ conveyor chain ‘ dan ‘ buckets ‘ untuk memindahkan palm kernel ke ‘ palm kernel oil expeller ‘. Barangan ini sesuai dipenjeniskan mengikut GIR 1 di bawah kod tariff 8431.39.000 sebagai ‘ part of machinery of heading 8428 ‘ berdasarkan keterangan yang diberikan dalam EN ms. 1463 seperti berikut :

II) CONTINUOUS ACTION MACHINES

(A)Elevators used for raising a constant stream of goods or persons vertically or obliquely. They consist essentially of a series of carriers of various types, attached at intervals to a jointed mechanism which turns as a continuous chain. They include bucket lifts for pulverised or granular materials, platform elevators for crates, parcels, etc., finger-tray elevators for sacks, barrels, bales of straw, sheaves, etc., escalators and continuous multiple-cage lifts for passengers, etc.

Page 14: code tariff

Dagangan: 103.

Kod Tarif :

Keterangan :

Gambar :

-Tiada-

BLOK (Part for palm kernel oil expeller)

8479.90.000

Barangan ini diperbuat khas berbentuk empat segi, berkaki dan mempunyai sebuah lubang di tengah. Ianya akan dipasangkan pada hujung palm kernel oil expeller ,tempat keluarnya oil cake.

Palm kernel oil expeller merupakan sebuah mesin untuk “ pressing and extraction of oil from the palm kernel ” yang mendapat liputan dalam EN, ms 1600 :

This heading is restricted to machinery having individual functions, which :

(a)Is not excluded from this Chapter by the operation of any Section or Chapter Note.and

(b)Is not covered more specifically by a heading in any other Chapter of the Nomenclature.and

(c)Cannot be classified in any other particular heading of this Chapter since :

(i) No other heading covers it by reference to its method of functioning, description or type. And

(ii) No other heading covers it by reference to its use or to the industry in which it is employed.or

(iii)It could fall equally well into two (or more) other such headings (general purpose machines)…………………

(II) MACHINERY FOR CERTAIN INDUSTRIES

This group includes :

(A)Machinery for the oil, soap or edible fat industries, e.g. :

(1)Special grinders, crushers, mills or presses for oilseeds or oleaginous fruit.

Oleh itu barangan ini sesuai dipenjeniskan mengikut GIR 1 di bawah kod tariff 8479.90.000 sebagai “part for machinery of edible oil industries”

Page 15: code tariff

Dagangan: 104.

Kod Tarif :

Keterangan :

Gambar :

IRRIGATION SPRAY HEAD (for agriculture use)

Nama Perdagangan: Sumishower 30F-17 Head

IRRIGATION SPRAY HEAD (for agriculture use) Nama Perdagangan: Sumishower 30F-17 Head

8424.90.000

Barangan ini berbentuk bulat di bahagian hujung dengan saiz 82mm ( garispustat ) x 117mm dan berlubang-lubang kecil. Ianya diperbuat daripada plastik yang tahan lasak dan disusun selari sewaktu dipasangkan pada paip air di kawasan ladang sayur.

Air yang disembur keluar bercorak empatsegi ( 17m x 17m ) dengan water feed rate : 35litre / min / head dan watering area : 289m2.

Kebaikan sumishower head ini adalah :

a. Ensures even and accurate water distribution throughout the crops for a square in the fields, Better yields could be achieved by uniform water supply to every seedlings and plants owing to good uniformity of water distribution.

b. Irrigates fine droplets and soft spray to plants as the head has many laser-cut holes perforated at precise spacings.

c. Optimum operation pressure is 2 – 2.5Kg/cm2.

Oleh kerana ianya tahan pada tekanan 2 – 2.5Kg/cm2 dan boleh menyembur air hingga ke jarak 17m x 17m, serta berpandukan kepada EN, ms 1453 :

PARTS

Subject to the general provisions regarding the classification of parts (see the General Explanatory Note to Section XVI), the heading includes parts of 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.

Spray head ini sesuai dipenjeniskan mengikut GIR 1 di bawah kod tariff 8424.90.000 sebagai part kepada spraying / irrigation system.

Page 16: code tariff

Dagangan: 105.

Kod Tarif :

Keterangan :

Gambar :

POLYVINYL CHLORIDE (SOFT CABLE COVER) OVER RUNS

POLYVINYL CHLORIDE (SOFT CABLE COVER) OVER RUNS

3915.30.900

Barangan merupakan bahan lebihan industri plastik. Sample dikatakan dari jenis polyvinyl chloride plastik cable cover berbagai warna dan saiz. Bahan ini dikatakan akan digunakan `to recycle for making articles end products. Penjenisan berdasarkan prinsip G.I.R.1, mendapat liputan yang spesifik seperti dalam Nota EN di mukasurat 737, iaitu;

HEADING 39.15 - WASTE, PARINGS AND SCRAP, OF PLASTICS.

The products of this heading may consist of broken or worn articles of plastics, clearly not usable for their original purposes, or ……………… Waste, parings and scrap of a single thermosetting material or of two or more thermoplastic materials mixed together, even if transformed into primary forms, are covered by the heading.

Page 17: code tariff

Dagangan: 106.

Kod Tarif :

Keterangan :

Gambar :

POLYURETHANE TYRES FOR FORKLIFTS AND REACH TRUCK

Jenama: Tokai

POLYURETHANE TYRES FOR FORKLIFTS AND REACH TRUCK Jenama: Tokai

3926.90.990

Barangan adalah tayar solid yang berbentuk seperti gegelung untuk ’forklifts’ dan ’reach trucks’ di gudang. Barangan diperbuat daripada polyurethane.

Penjenisan barangan sebagai ‘parts’ untuk ’forklifts’ dan ’reach trucks’ adalah tidak sesuai berdasarkan fakta bahawa tayar solid getah tidak diperjeniskan sebagai ’parts’ untuk kenderaan atau alat pengangkutan tetapi mempunyai kod tarif tersendiri iaitu sub-kepala 4012.90 di bawah ’Chapter’ getah. Oleh itu, secara mutatis mutandis, barangan lebih sesuai diperjeniskan sebagai barangan plastik di bawah Chapter 39.

Barangan mendapat liputan di muka surat 744, EN Vol. 2, Third Edition (2002) di bawah kepala 39.26 yang di antara lain menerangkan :-

This heading covers articles, not elsewhere specified or included, of plastics (as defined in Note 1 to the Chapter) or of other materials of headings 39.01 to 39.14.

They include : ------------------------------------------------------------------------------ Berdasarkan diskripsi, kegunaan barangan, serta penerangan di atas, barangan sesuai di perjeniskan di bawah kod tarif 3926.90 990 yang memperuntukkan ' OTHER ARTICLES OF PLASTICS AND ARTICLES OF OTHER MATERIALS OF HEADINGS 39.01 TO 39.14; Other; Other: other’. Keputusan adalah berdasarkan GIR 1 dan GIR 6.

Page 18: code tariff

Dagangan: 107.

Kod Tarif :

Keterangan :

This group includes, inter alia :

(5) Portable, battery operated apparatus consisting essentially of a housing incorporating a flash memory or…………….and LCD screen and control buttons. The microprocessor is programmed to use MP3 or similar formats. The apparatus has ….. or earphones, and can be connected to an automatic data processing machine for downloading MP3 or similar files……………………………………………………………

PORTABLE MEDIA PLAYER iPOD TOUCH Jenama: APPLE

8520.90.900

Barangan adalah ‘Portable media player’ yang berukuran 4.3’(H), 2.4’(W), dan 0.31’(D). Boleh ‘download dan playback’ muzik, video dan gambar dari komputer atau secara ‘wireless’ melalui WiFi dengan menggunakan software ‘iTune’. Selain itu, ia juga boleh ‘surf’ dalam internet dan menyimpan data. Barangan boleh disambung kepada komputer dengan menggunakan USB cable dan secara ‘wireless’ kepada ‘Local Area Network(LAN) melalui WiFi. Setiap iPod Touch mempunyai ‘Flash memory card’ jenis 8GB atau 16GB yang boleh memuatkan 1,750 atau 3,500 lagu atau 10 jam atau 20 jam video.

Oleh kerana barangan boleh merekod (download) dan memainkan lagu, video dan menyimpan dan memaparkan gambar, maka ia merupakan alat yang mempunyai pelbagai fungsi.

Alat sebegini mendapat liputan di Note 3, Section XVI, di muka surat 1384, EN Vol. 3, Third Edition (2002) yang menerangkan cara untuk menperjeniskan barangan 'multi function' iaitu seperti berikut :-

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

Dalam kes ini, fungsi utama barangan adalah merekod dan memainkan muzik. Ini adalah kerana saiz skrinnya yang kecil iaitu hanya 3.5’ secara ‘diagonal’ dan fakta bahawa iTunes store (iaitu website di mana muzik dan video boleh direkod atau download) mempunyai sebanyak lebih daripada 6 juta lagu, 10 ribu ‘music video’ tetapi hanya lebih kurang 5 ratus movie (Semasa Laporan Penjenisan disediakan pada 4.1.2008). Sedangkan fungsi ‘internet’ hanya merupakan cara untuk ‘download’ muzik secara ‘wireless’ dan fungsi menyimpan dan memaparkan foto hanyalah fungsi sampingan. Alat yang mempunyai fungsi utama merekod dan memainkan muzik ini sesuai diperjeniskan di bawah kepala 85.20 yang medapat liputan di muka surat 1661, EN Vol. 4, Third Edition (2002) yang di antara lain menerangkan :-

(B) COMBINED SOUND RECORDING AND REPRODUCING APPARATUS

These apparatus incorporate devices for recording and reproducing sound. Sound is recorded by means of, in particular, magnetic media or integrated circuits, such as microprocessors.

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Berdasarkan diskripsi, kegunaan barangan, serta penerangan di atas, barangan sesuai di perjeniskan di bawah kod tarif 8520.90.900 yang memperuntukkan ' MAGNETIC TAPE RECORDERS AND OTHER SOUND RECORDING APPARATUS, WHETHER OR NOT INCORPORATING A SOUND REPRODUCING DEVICE ; Other; Other’.

Keputusan adalah berdasarkan GIR 1 dan GIR 6.

Gambar :

PORTABLE MEDIA PLAYER iPOD TOUCH Jenama: APPLE

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Dagangan: 108.

Kod Tarif :

Keterangan :

Berdasarkan diskripsi, kegunaan barangan, serta penerangan di atas, barangan sesuai di perjeniskan di bawah kod tarif 8421.21.000 yang memperuntukkan ' CENTRIFUGES, INCLUDING CENTRIFUGAL DRYERS; FILTERING OR PURIFYING MACHINERY AND APPARATUS FOR LIQUIDS OR GASES; Filtering or purifying machinery and apparatus purifying water ’. for liquids : For filtering or

Keputusan adalah berdasarkan GIR 1 dan GIR 6.

REVERSE OSMOSIS WATER FILTRATION SYSTEM Brand : CP – 03BL Model : COWAY

8421.21.000

Barangan yang berjenama Coway dan bermodel CP – 03BL ini adalah '6 steps Reverse Osmosis Water Filtration System’ yang menapis air paip untuk menghasilkan air minuman suam dan sejuk yang bersih. Ia berukuran 13.4’’(W) X 21’’(D) X 19.4’’(H) dan mempunyai ’anti-bacterial dan automatic water level control system’.

Barangan mendapat liputan di muka surat 1444, EN Vol. 3, Third Edition (2002) di bawah kepala 84.21 yang di antara lain menerangkan :-

(II) FILTERING OR PURIFYING MACHINERY AND APPARATUS, FOR LIQUIDS OR GASES

Much of the filtration or purification plant of this heading is purely static equipment with no moving parts. The heading covers filters and purifiers of all types ( physical or mechanical, chemical, magnetic, electro-magnetic, electrostatic, etc. ). The heading covers not only large industrial plant, but also filters for internal combustion engines and small domestic appliances. …………………………………….

(A) Filtering and purifying machinery, etc., for liquids, including water softeners.

The liquid filters of this group separate solid, fatty, colloidal, etc., particles from a liquid, for example, by passing it through a sheet, membrane or mass of porous material (e.g., cloth, felt, wire-cloth, skin, stoneware, porcelain, kieselguhr, sintered metallic powders, asbestos, paper pulp, cellulose, charcoal, animal black, sand ). In the treatment of drinking water, some of these materials ( e.g., porcelain and charcoal ) remove bacteria, etc., in the process of filtration; filters using these materials are therefore sometimes called " water purifiers ". ……………………………. It includes, inter alia :

(1) Domestic type water filters. Pressure type domestic filters are designed for fitting to the mains pipes or to the tap, and usually consist of a cylindrical ceramic filtering element enclosed in a metal container. Gravity types are similar but often larger.----------------------------------------------------------------------

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Gambar :

REVERSE OSMOSIS WATER FILTRATION SYSTEM Brand : CP – 03BL Model : COWAY

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Dagangan: 109.

Kod Tarif :

Keterangan :

Keterangan :

Mengikut muka surat 4, EN Vol. 1, Third Edition (2002), penjenisan di bawah Rule 3 (b) hendaklah berdasarkan para (VII) dan (VIII) iaitu ;-

AUTOMATIC SPRAY Nama Perdagangan: Air Wick Odour Stop Freshmatic Automation Spray Jenama: Air Wick

8543.89.000

Produk ini adalah ’automatic spray’ yang dipek dalam set untuk jualan secara runcit. Ia adalah terdiri daripada satu ’battery operated automatic spray,liquid perfume stored in an aerosol can(with a content of 280ml) dan 2 biji AA sized bateri. ’Battery operated dispenser’ adalah terdiri daripada bekas plastik berukuran lebih kurang 20.5 sm X 9.3 sm X 8.5 sm yang mempunyai penutup depan. Terdapat satu lubang kecil di bahagian atas penutup depan di mana ’perfume’ dari ’aerosol can’ disembur melaluinya. Di dalam bekas plastik ini terdapat ’compartment’ untuk botol ’aerosol spray’ dan ’compartment’ untuk 2 AA sized bateri. Selain itu, terdapat juga ’gear’ yang boleh pusing dan menggerakkan satu ’lever’ yang akan menekan ke atas ’spray nozzle’ yang terletak di bahagian atas botol ’aerosol’ apabila suis dipasang. ’Spray time’ boleh dikawal pada 3 ’interval’ iaitu setiap 9 minit, 18 minit, atau 36 minit. ’Aerosol can’ mempunyai isipadu sebanyak 280 ml dan diisi dengan ’perfume’ atau ’fragrance’. ’Aerosol can’ ini boleh diganti dengan yang baru apabila ’fragrance’ habis dipakai. Oleh kerana barangan adalah 'set put up for retail sales', ia sesuai diperjeniskan menurut GIR 3(b) sekiranya ia memenuhi syarat-syarat yang diperlukan iaitu seperti yang dijelaskan oleh muka surat 5, para (X),EN Vol. 1, Third Edition (2002) i.e :- (X) For the purposes of this Rule, the term " goods put up in sets for retail sale " shall be taken to mean goods which : (a) consist of at least two different articles which are, prima facie, classifiable in different headings. Therefore, for example, six fondue forks cannot be regarded as a set within the meaning of this Rule; (b) consist of products or articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking (e.g., in boxes or cases or on boards). Produk ini memenuhi ketiga-tiga syarat di atas kerana barangan masing-masing dalam set mempunyai kepala yang berbeza iaitu ’automatic spray’, 85.43, liquid perfume, 33.07 dan bateri, 85.06. Barangan berkenaan berfungsi secara komplimentari iaitu untuk tujuan iaitu ‘Spray perfume at desired time interval’ dan adalah dibungkus dalam bentuk yang dijual terus tanpa pembungkusan semula

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(VII) In all these cases the goods are to be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable.

(VIII)The factor which determines essential character will vary as between different kinds of goods. It may, for example, be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods. Dalam kes ini, barangan yang mempunyai 'essential character' adalah ’automatic spray’'. Ini kerana pertama, ia merupakan bekas yang kekal manakala ‘perfume’ boleh diganti atau ‘refill’ apabila habis dipakai. Kedua, ‘automatic spray’ juga adalah lebih mahal dari segi ‘kos’. Dan ketiga, mungkin yang lebih penting, ‘selling point’ produk ini adalah kemudahan ‘automatic spray’ at set time interval’ dan bukan perfume itu sebab ‘aerosol can’ yang mengisi perfume itu mempunyai ‘spray nozzle’ yang boleh berfungsi secara manual dengan menekannya dengan jari. Bateri yang dibekalkan juga adalah kurang penting kerana ia hanya berfungsi untuk membekalkan letrik. Maka menurut GIR 3(b), produk ini harus diperjeniskan sebagai ‘automatic spray’.

Produk ini tidak mendapat liputan khas di mana-mana kepala kecuali di bawah kepala 85.43 yang mendapat liputan di muka surat 1701 dan 1702, EN Vol. 4, Third Edition (2002) yang di antara lain menerangkan :-

This heading covers all electrical appliances and apparatus, not falling in any other heading of this Chapter, nor covered more specifically by a heading of any other Chapter of the Nomenclature, nor excluded by the operation of a Legal Note to Section XVI or to this Chapter.

The electrical appliances and apparatus of this heading must have individual functions. ……………………………………………………………

……………………………………………………………………………………... However, the heading also includes electrical goods incorporating mechanical features…………….……………………………………………

Berdasarkan diskripsi, kegunaan barangan, serta penerangan di atas, barangan sesuai di perjeniskan di bawah kod tarif 8543.89.000 yang memperuntukkan ' ELECTRICAL MACHINES AND APPARATUS, HAVING INDIVIDUAL FUNCTIONS, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER; Other machines and apparatus; Other’. Keputusan adalah berdasarkan GIR 3(b) dan GIR 6.

Produk yang lebih kurang sama, i.e. ‘fragrance spreader’ pernah diperjeniskan di bawah kod tarif 8543.80.000 melalui surat penjenisan KE.HE(96)33.07/SB.71/(3) bertarikh 20.7.1993. Kod tarif 3307.49.200 yang dicadangkan oleh pemohon adalah tidak sesuai sebab ia tidak memberi ‘essential character’ kepada produk ini berbanding dengan ‘automatic spray’. Kod tarif 8424.89.000 juga kurang sesuai sebab produk ini adalah ‘battery operated’ dan bukan merupakan ‘mechanical appliances’.

Gambar : -Tiada-

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Dagangan: 11.

Kod Tarif :

Keterangan :

Gambar :

-Tiada-

FOOD PREPARATION (Clouding Agent) Nama Perdagangan: Beatreme 3800

2106.90.990

1. Barangan merupakan bahan makanan yang berupa serbuk halus berwarna kuning pucat. Barangan dikatakan food preparation (Clouding agent) dikenali sebagai BEATREME 3800. Hasil analisis pakar mendapati mengandungi glukosa, sukrosa, maltosa, titanium dioksida dan kelembapan (2.9%). Barangan akan yang dibungkus dalam 25 kg net in polyethylene liners multi-layer paper bag, dan dikatakan digunakan sebagai clouding agent for beverages application.

2. Penjenisan dibuat berdasarkan pengesahan pakar dan maklumat yang diberikan didapati ianya menepati kehendak keterangan EN di mukasurat 183, para (B) kepada kepala 21.06, iaitu ;

HEADING 21.06 - FOOD PREPARATIONS NOT ELSEWHERE SPECIFIED OR INCLUDED.

2106.90- Other

(B) Preparations consisting wholly or partly of foodstuffs, used in the making of beverages or food preparations for human consumption. The heading includes preparations consisting of mixtures of chemicals (organic acids, calcium salts, etc.) with foodstuffs (flour, sugar, milk powder, etc.), for incorporation in food preparations either as ingredients or to improve some of their characteristics (appearance, keeping qualities, etc.) (see the General Explanatory Note to Chapter 38).

3. Dengan menggunakan GIR 1 dan GIR 6 barangan telah dipenjeniskan di bawah kod tariff 2106.90.990 kepada Perintah Duti Kastam 1996.

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Dagangan: 110.

Kod Tarif :

Keterangan :

Gambar :

PREPARATION FOR WASHING THE SKIN Trade Name: NFM SE Multi-Protecting Facial Foam

Brand : Nivea

PREPARATION FOR WASHING THE SKIN Trade Name: NFM SE Multi-Protecting Facial Foam Brand : Nivea

3401.30.000

Sejenis krim bewarna putih, berbau wangi, di pek dalam tiub plastik, for Men Multi-Protecting Facial Foam. Dagangan mengandungi anionic surfactant, air, prophylene glycol dan bahan pewangi (limonene, citronellol, linalool, bergamoil), 51% non-volatile content. Penjenisan berdasarkan prinsip G.I.R.1, mendapat liputan yang spesifik seperti dalam Nota EN di mukasurat 628, Heading 34.01 :-

3401.30 - Organic surface-active products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap

(III) ORGANIC SURFACE-ACTIVE PRODUCTS AND PREPARATIONS FOR WASHING THE SKIN, IN THE FORM OF LIQUID OR CREAM AND PUT UP FOR RETAIL SALE, WHETHER OR NOT CONTAINING SOAP.

This part includes preparations for washing the skin, in which the active component consists wholly or partly of synthetic organic-surface active agents (which may contain soap in any proportion), provided they are in the form of liquid or cream and put up for retail sale. Such preparations not put up for retail sale are classified in heading 34.02.

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Dagangan: 111.

Kod Tarif :

Keterangan :

Gambar :

WATER FILTER

Nama Perdagangan: COWAY Water Filtration System Jenama: COWAY

Model : CHP-04AL

WATER FILTER Nama Perdagangan: COWAY Water Filtration System Jenama: COWAY Model : CHP-04AL

8421.21.000

Model ini berbentuk cabinet dengan 2 dispenser unit, electrically operated, mengeluarkan air yang sejuk dan panas. Mempunyai lima jenis filter mechanism ( plus sediment, pre carbon, membrane, fine post carbon dan UV lamp ). Penapisan air ini dikatakan secara reverse osmosis. Penjenisan berdasarkan prinsip G.I.R.1 & 6, mendapat liputan yang spesifik seperti dalam Nota EN di surat1443, Sub heading 84.21:- (A)Filtering and purifying machinery, etc., for liquids, including water softeners. The liquid filters of this group separate solid, fatty, colloidal, etc., particles from a liquid, for example, by passing it through a sheet, membrane or mass of porous material (e.g., cloth, felt, wire-cloth, skin, stoneware, porcelain, kieselguhr, sintered metallic powders, asbestos, paper pulp, cellulose, charcoal, animal black, sand). In the treatment of drinking water, some of these materials (e.g., porcelain and charcoal) remove bacteria, etc., in the process of filtration; filters using these materials are therefore sometimes called " water purifiers ". Filters are also used to eliminate liquids from materials in the form of a slurry (e.g., from ceramic materials or ore concentrates). The heading covers liquid filters whether of the gravity, suction (or vacuum) or pressure types.

Fungsi water filtering and purifying adalah lebih penting manakala heating function dianggap sebagai subsidiary.

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Dagangan: 112.

Kod Tarif :

Keterangan :

Gambar :

CARBON STEEL NUTS

Nama Perdagangan: Roll Tread Coupler

CARBON STEEL NUTS Nama Perdagangan: Roll Tread Coupler

7318.16.000

Sejenis alat diperbuat dari carbon steel berbentuk bulat, threaded dibahagian dalam, dikatakan untuk menyambung besi seperti scaffolding. Sample berukuran 7.5cm panjang dengan ukuran internal diameter 3.5cm. Penjenisan berdasarkan prinsip G.I.R.1, mendapat liputan yang spesifik seperti dalam Nota EN di muka surat 1269, HEADING 73.18 - SCREWS, BOLTS, NUTS, COACH SCREWS, SCREW HOOKS, RIVETS, COTTERS, COTTER-PINS, WASHERS (INCLUDING SPRING WASHERS) AND SIMILAR ARTICLES, OF IRON OR STEEL.

Threaded articles :

7318.16- - Nuts (A) SCREWS, BOLTS AND NUTS

Bolts and nuts (including bolt ends), screw studs and other screws for metal, whether or not threaded or tapped, screws for wood and coach-screws are threaded (in the finished state) and are used to assemble or fasten goods so that they can readily be disassembled without damage.

Nuts are metal pieces designed to hold the corresponding bolts in place. They are usually tapped throughout but are sometimes blind. The heading includes wing nuts, butterfly nuts, etc. Lock nuts (usually thinner and castellated) are sometimes used with bolts.

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Dagangan: 113.

Kod Tarif :

Keterangan :

Gambar :

AUTOMATION CONTROL VALVE Trade Name: UNI-D®Solenoid Valve

Brand: UNI-D® Model: “U” Series –Brass Body

AUTOMATION CONTROL VALVE Trade Name: UNI-D®Solenoid Valve Brand: UNI-D® Model: “U” Series –Brass Body

8481.80.292

Sejenis alat diperbuat dari brass, nama perdagangan UNI-D, Model “U” Series. Mempunyai internal diameter size 3 cm (inlet / outlet). Digunakan dalam mengawal pengaliran cecair, wap dan gas. Penjenisan berdasarkan prinsip G.I.R.1, mendapat liputan yang spesifik seperti dalam Nota EN di muka surat 1606, Sub-Heading 84.81 - TAPS, COCKS, VALVES AND SIMILAR APPLIANCES FOR PIPES, BOILER SHELLS, TANKS, VATS OR THE LIKE, INCLUDING PRESSURE- REDUCING VALVES AND THERMOSTATICALLY CONTROLLED VALVES.

This heading covers taps, cocks, valves and similar appliances, used on or in pipes, tanks, vats or the like to regulate the flow (for supply, discharge, etc.), of fluids (liquid, viscous or gaseous), or, in certain cases, of solids (e.g., sand). The heading includes such devices designed to regulate the pressure or the flow velocity of a liquid or a gas.

The appliances regulate the flow by opening or closing an aperture (e.g., gate, disc, ball, plug, needle or diaphragm). They may be operated by hand (by means of a key, wheel, press button, etc.), or by a motor, solenoid, clock movement, etc., or by an automatic device such as a spring, counterweight, float lever, thermostatic element or pressure capsule.

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Dagangan: 114.

Kod Tarif :

Keterangan :

Gambar :

ELECTRICALL MOTOR

Nama Perdagangan: : UNI-D®Motor Valve Jenama: UNI-D®

Model: UM-1 Series

ELECTRICAL MOTOR Nama Perdagangan: : UNI-D®Motor Valve Jenama: UNI-D® Model: UM-1 Series

8501.10.900

Electrical motor with plastic casing, single phase, power 10W (AC). Mengikut keterangan pemohon, sample yang dikemukakan ini adalah for automatic control of regulating valves Penjenisan berdasarkan prinsip G.I.R.1 & 6, mendapat liputan yang spesifik seperti dalam Nota EN di muka surat 1622, HEADING 85.01 - ELECTRIC MOTORS AND GENERATORS (EXCLUDING GENERATING SETS).

8501.10 - Motors of an output not exceeding 37.5 W

(3) Valve actuators, electrical, consisting of an electric motor with reducing gear and drive shaft and, in some cases, with various devices (electric starter, transformer, hand-wheel, etc.) to operate the valve plug.

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Dagangan: 115.

Kod Tarif :

Keterangan :

Gambar :

SOLENOID CONTROLVALVE

Nama Perdagangan: : UNI-D®Solenoid Valve Jenama: UNI-D®

Model: SUW

SOLENOID CONTROLVALVE Nama Perdagangan: : UNI-D®Solenoid Valve Jenama: UNI-D® Model: SUW

8481.80.190

Sejenis injap diperbuat dari stainless steel, inlet and outlet size 3cm internal diameter. Digunakan dalam mengawal pengaliran cecair, wap dan gas. Penjenisan berdasarkan prinsip G.I.R.1, mendapat liputan yang spesifik seperti dalam Nota EN di muka surat 1606, Sub-Heading 84.81 - TAPS, COCKS, VALVES AND SIMILAR APPLIANCES FOR PIPES, BOILER SHELLS, TANKS, VATS OR THE LIKE, INCLUDING PRESSURE- REDUCING VALVES AND THERMOSTATICALLY CONTROLLED VALVES.

This heading covers taps, cocks, valves and similar appliances, used on or in pipes, tanks, vats or the like to regulate the flow (for supply, discharge, etc.), of fluids (liquid, viscous or gaseous), or, in certain cases, of solids (e.g., sand). The heading includes such devices designed to regulate the pressure or the flow velocity of a liquid or a gas.

The appliances regulate the flow by opening or closing an aperture (e.g., gate, disc, ball, plug, needle or diaphragm). They may be operated by hand (by means of a key, wheel, press button, etc.), or by a motor, solenoid, clock movement, etc., or by an automatic device such as a spring, counterweight, float lever, thermostatic element or pressure capsule.

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Dagangan: 116.

Kod Tarif :

Keterangan :

Gambar :

-Tiada-

POLYETHYLENE TEREPHTHALATE GRANULE Nama Perdagangan: : CESA™- STAT NG 33690

3907.60.000

1. Barangan merupakan bahan kimia berupa granul berwarna putih berkilat dikatakan polyethylene terephthalate dikenali sebagai CESA-STAT NG 33690. Mengikut analisis pakar barangan sesuai dengan polyethylene terephthalate (PET) dengan kandungan abu sebanyak 4 %. Ianya dibungkus dalam beg plastik 25kg dan digunakan sebagai as antistatis agent to eliminate electric charges in order to maintain good product appearance.

2. Penjenisan dibuat berdasarkan pengesahan pakar dan maklumat yang diberikan ianya menepati kehendak Note 6 to Chapter 39 di mukasurat 710, keterangan GEN di mukasurat 718, dan keterangan EN di mukasurat 728 kepada kepala 39.07, iaitu ;

HEADING 39.07 - POLYACETALS, OTHER POLYETHERS AND EPOXIDE RESINS, IN PRIMARY FORMS; POLYCARBONATES, ALKYD RESINS, POLYALLYL ESTERS AND OTHER POLYESTERS, IN PRIMARY FORMS.

(c) Poly(ethylene terephthalate) (PET). Polymer generally formed by the esterification of terephthalic acid with ethylene glycol or obtained from the reaction of dimethyl terephthalate with ethylene glycol. Apart from its very important use in textiles, it finds application, for example, in packaging films, recording tapes, soft-drink bottles.

Berdasarkan maklumat dan pengesahan pakar, kepala 32.04 atau 32.06 adalah tidak sesuai memandangkan tidak terdapatnya sebarang “pigment/colouring matter”. Kepala 38.12 juga tidak sesuai kerana ianya tidak bertepatan dengan keterangan EN di mukasurat 689 dan 690.

3. Dengan menggunakan GIR 1 dan GIR 6 barangan telah dipenjeniskan di bawah kod tariff 3907.60.000 kepada Perintah Duti Kastam 1996.

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Dagangan: 117.

Kod Tarif :

Keterangan :

Gambar :

CHINESE TRADITIONAL MEDICINE Nama Perdagangan: Compound Of Peking Royal Jelly Oral

Jenama: Peking Royal Jelly

CHINESE TRADITIONAL MEDICINE Nama Perdagangan: Compound Of Peking Royal Jelly Oral Jenama: Peking Royal Jelly

2106.90.800

1. Barangan merupakan bahan makanan yang berupa cecair ‘non-alcoholic’ berwarna perang tua. Barangan dikatakan Chinese Traditional Medicine dikenali sebagai COMPOUND OF PEKING ROYAL JELLY ORAL berjenama Peking Royal Jelly. Hasil analisis pakar mendapati mengandungi air, ekstrak bahan-bahan tumbuhan, gula (fruktos, glukosa dan sukrosa) dengan peratusan ’non-volatile’ adalah 46%. Barangan akan yang dibungkus dalam botol kecil berisi 10ml dan dibungkus dalam kotak, dan dikatakan digunakan sebagai traditional medicine used for general debility, weakness after illness or childbirth.

2. Penjenisan dibuat berdasarkan pengesahan pakar dan maklumat yang diberikan dimana ianya menepati kehendak keterangan EN di mukasurat 183, para (16) kepada kepala 21.06, iaitu ;

HEADING 21.06 - FOOD PREPARATIONS NOT ELSEWHERE SPECIFIED OR INCLUDED.

2106.90- Other

(16)Preparations, often referred to as food supplements, based on extracts from plants, fruit concentrates, honey, fructose, etc. and containing added vitamins and sometimes minute quantities of iron compounds. These preparations are often put up in packagings with indications that they maintain general health or well-being. Similar preparations, however, intended for the prevention or treatment of diseases or ailments are excluded (heading 30.03 or 30.04).

Berdasarkan maklumat pembungkusan ianya jelas indications that they maintain general health or well-being, yang antara lain menyatakan cara pengambilan, dosage, dsb pada label pembungkusannya, maka ianya bersesuaian dikategorikan sebagai food supplement.

3. Dengan menggunakan GIR 1 dan GIR 6 barangan telah dipenjeniskan di bawah kod tariff 2106.90.800 kepada Perintah Duti Kastam 1996.

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Dagangan: 118.

Kod Tarif :

Keterangan :

Gambar :

CHINESE TRADITIONAL MEDICINE Nama Perdagangan: Zibu Shui Ya Jing

Jenama: Yi Jiang Ting

CHINESE TRADITIONAL MEDICINE Nama Perdagangan: Zibu Shui Ya Jing Jenama: Yi Jiang Ting

2106.90.800

1. Barangan merupakan bahan makanan yang berupa cecair berwarna coklat gelap dan berbau. Barangan dikatakan Chinese Traditional Medicine dikenali sebagai ZIBU SHUI YA JING berjenama Yi Jiang Ting. Hasil analisis pakar mendapati mengandungi air ( 96.2% ), ekstrak bahan-bahan tumbuhan. Barangan akan yang dibungkus dalam botol kecil berisi 70ml dan dibungkus dalam kotak, dan dikatakan digunakan sebagai traditional medicine used for general health and strengthening of the body.

2. Penjenisan dibuat berdasarkan pengesahan pakar dan maklumat yang diberikan dimana ianya menepati kehendak keterangan EN di mukasurat 183, para (16) kepada kepala 21.06, iaitu ;

HEADING 21.06 - FOOD PREPARATIONS NOT ELSEWHERE SPECIFIED OR INCLUDED.

2106.90- Other

(16)Preparations, often referred to as food supplements, based on extracts from plants, fruit concentrates, honey, fructose, etc. and containing added vitamins and sometimes minute quantities of iron compounds. These preparations are often put up in packagings with indications that they maintain general health or well-being. Similar preparations, however, intended for the prevention or treatment of diseases or ailments are excluded (heading 30.03 or 30.04).

Berdasarkan maklumat pembungkusan ianya jelas indications that they maintain general health or well-being, yang antara lain menyatakan cara pengambilan, dosage, dsb pada label pembungkusannya, maka ianya bersesuaian dikategorikan sebagai food supplement.

3. Dengan menggunakan GIR 1 dan GIR 6 barangan telah dipenjeniskan di bawah kod tariff 2106.90.800 kepada Perintah Duti Kastam 1996.

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Dagangan: 119.

Kod Tarif :

Keterangan :

Gambar :

PREPARED ROOM DEODORISER Trade Name: Air Sanitizer & Air Freshener Refill

Brand : Airzone

PREPARED ROOM DEODORISER Trade Name: Air Sanitizer & Air Freshener Refill Brand : Airzone

3307.49.100

a) Berupa aluminium can tanpa dispenser mengandungi ‘perfume with ethanol ‘ dan berperanan sebagai pengisi (refill) apabila habis digunakan. ‘ Perfume with ethanol ‘ dimasukkan ke dalam ‘ aluminium can ‘ yang kemudiannya dipasang ‘ metered valve ‘, dilabel dan dipek pada ‘ paper card holder ‘ untuk menghasilkan AIR SANITIZER & AIR FRESHENER REFILL .

b) Berdasarkan kepada ‘ paper card holder ’, barangan ini merupakan pengisi ( refill ) kepada AIR SANITIZER & AIR FRESHENER SET yang mana kandungan bahan ( perfume with ethanol ) berfungsi untuk “ eliminates unpleasant odours ” dan ” killing odour causing bacteria in the air ”.

c) Dagangan ini mendapat liputan EN, heading notes HS 33.07, di m.s 621 seperti berikut ;

(IV) Preparation for perfuming or deodorizing rooms,………………

(2) Prepared room deodorizers, whether or not perfumed or having disinfectant properties.

d) Dengan menggunakan GIR 1 dagangan ini diperjeniskan di bawah nombor kod tarif 3307.49.100

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Dagangan: 12.

Kod Tarif :

Keterangan :

Gambar :

-Tiada-

INDUSTRIAL FATTY ALCOHOL Nama Perdagangan: Centyl-Stearyl Alcohol

3823.70.900

1. Barangan merupakan bahan kimia berupa serbuk halus berwarna putih dikatakan Fatty Alcohol dikenali sebagai Cetyl-Stearyl Alcohol. Mengikut analisis pakar didapati mengandungi campuran ”fatty alcohol”. Ianya yang dibungkus secara bulk seperti drum atau flexibeg dan digunakan sebagai to be used for soap manufacturing.

2. Penjenisan dibuat berdasarkan pengesahan pakar dan maklumat yang diberikan didapati ianya tidak menepati kehendak keterangan EN di mukasurat 696, kepada kepala 38.23, iaitu ;

HEADING 38.23 - INDUSTRIAL MONOCARBOXYLIC FATTY ACIDS; ACID OILS FROM REFINING; INDUSTRIAL FATTY ALCOHOLS.

(B) INDUSTRIAL FATTY ALCOHOLS

The fatty alcohols classified here are mixtures of acyclic alcohols obtained by catalytic reduction of the mixed fatty acids of this heading (see Part (A) above) or of their esters, by saponification of sperm oil, by catalytic reaction between olefins, carbon monoxide and hydrogen (" Oxo " process), by hydration of olefins, by oxidation of hydrocarbons or by other means.

Fatty alcohols are usually liquid but some are solid.

3. Dengan menggunakan GIR 1 dan GIR 6 barangan telah dipenjeniskan di bawah kod tariff 3823.70.900 kepada Perintah Duti Kastam 1996.

Page 36: code tariff

Dagangan: 120.

Kod Tarif :

Keterangan :

Gambar :

BROKEN / CUT USED PVC PIPE

BROKEN / CUT USED PVC PIPE 3915.30.900

Barangan adalah paip PVC terpakai yang patah/telah dipotong-potong. Berdasarkan sampel yang disertakan, adalah jelas bahawa barangan tidak lagi sesuai digunakan untuk tujuan asalnya iaitu sebagai paip PVC dan barangan yang berada dalam keadaan sedemikian mendapat liputan di muka surat 737, EN Vol. 2, Third Edition (2002) di bawah kepala 39.15 yang di antara lain menerangkan :-

The products of this heading may consist of broken or worn articles of plastics, clearly not usable for their original purposes, or of manufacturing waste (shavings, dust, trimmings, etc.). ------------------------------------------------------------------------------

Berdasarkan diskripsi, kegunaan barangan, serta penerangan di atas, barangan sesuai di perjeniskan di bawah kod tarif 3915.30.900 yang memperuntukkan ' WASTE, PARINGS AND SCRAP, OF PLASTICS; Of polymers of vinyl chloride; Other’.

Keputusan adalah berdasarkan GIR 1 dan GIR 6.

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Dagangan: 121.

Kod Tarif :

Keterangan :

Gambar :

PVC TAPE MANUFACTURING WASTE

PVC TAPE MANUFACTURING WASTE

3915.30.900

Barangan adalah lebihan daripada pengilangan ’PVC tape’. Barangan dipek dalam kotak kertas semasa pengimportan. Kegunaannya ialah untuk dikitar semula ke dalam bentuk ’pellet’ PVC. Analisis kimia telah mengesahkan bahawa ia adalah terdiri daripada ’PVC’.

Adalah jelas bahawa barangan tidak lagi sesuai digunakan untuk tujuan asalnya iaitu sebagai ’PVC tape’ dan barangan yang berada dalam keadaan sedemikian mendapat liputan di muka surat 737, EN Vol. 2, Third Edition (2002) di bawah kepala 39.15 yang di antara lain menerangkan :-

The products of this heading may consist of broken or worn articles of plastics, clearly not usable for their original purposes, or of manufacturing waste (shavings, dust, trimmings, etc.). ------------------------------------------------------------------------------

Berdasarkan diskripsi, kegunaan barangan, serta penerangan di atas, barangan sesuai di perjeniskan di bawah kod tarif 3915.30 900 yang memperuntukkan ' WASTE, PARINGS AND SCRAP, OF PLASTICS; Of polymers of vinyl chloride; Other’.

Keputusan adalah berdasarkan GIR 1 dan GIR 6.

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Dagangan: 122.

Kod Tarif :

Keterangan :

Gambar :

PVC MEDICAL BAG MANUFACTURING WASTE

PVC MEDICAL BAG MANUFACTURING WASTE

3915.30.900

Barangan adalah sisa pengilangan ’PVC medical bag’. Barangan dipek dalam beg ’jumbo’ semasa pengimportan. Kegunaannya ialah untuk dikitar semula ke dalam bentuk ’pellet’ PVC. Analisis kimia telah mengesahkan bahawa ia adalah terdiri daripada ’PVC’.

Berdasarkan sampel yang disertakan, adalah jelas bahawa barangan tidak lagi sesuai digunakan untuk tujuan asalnya iaitu ’medical beg’ dan barangan yang berada dalam keadaan sedemikian mendapat liputan di muka surat 737, EN Vol. 2, Third Edition (2002) di bawah kepala 39.15 yang di antara lain menerangkan :-

The products of this heading may consist of broken or worn articles of plastics, clearly not usable for their original purposes, or of manufacturing waste (shavings, dust, trimmings, etc.). ------------------------------------------------------------------------------

Berdasarkan diskripsi, kegunaan barangan, serta penerangan di atas, barangan sesuai di perjeniskan di bawah kod tarif 3915.30.900 yang memperuntukkan ' WASTE, PARINGS AND SCRAP, OF PLASTICS; Of polymers of vinyl chloride; Other ’.

Keputusan adalah berdasarkan GIR 1 dan GIR 6.

Page 39: code tariff

Dagangan: 123.

Kod Tarif :

Keterangan :

Gambar :

-Tiada-

POLYETHYLENE TEREPHTHALATE GRANULE Trade Name: CESA™-BLOCK NEA0050122-ZN

3907.60.000

1. Barangan merupakan bahan kimia berupa granul berwarna kelabu berkilat dikatakan polyethylene terephthalate dikenali sebagai CESA-BLOCK NEA0050122-ZN. Mengikut analisis pakar barangan sesuai dengan polyethylene terephthalate (PET) dengan kandungan abu sebanyak 10 %. Ianya dibungkus dalam beg plastik 25kg dan digunakan sebagai as antiblocking agent to modify the characteristic by creating aslight surface roughness or smoother surface, thus reducing the coefficient of friction.

2. Penjenisan dibuat berdasarkan pengesahan pakar dan maklumat yang diberikan dimana ianya menepati kehendak Note 6 to Chapter 39 di mukasurat 710, keterangan GEN di mukasurat 718, dan keterangan EN di mukasurat 728 kepada kepala 39.07, iaitu ;

HEADING 39.07 - POLYACETALS, OTHER POLYETHERS AND EPOXIDE RESINS, IN PRIMARY FORMS; POLYCARBONATES, ALKYD RESINS, POLYALLYL ESTERS AND OTHER POLYESTERS, IN PRIMARY FORMS.

(c) Poly(ethylene terephthalate) (PET). Polymer generally formed by the esterification of terephthalic acid with ethylene glycol or obtained from the reaction of dimethyl terephthalate with ethylene glycol. Apart from its very important use in textiles, it finds application, for example, in packaging films, recording tapes, soft-drink bottles.

Berdasarkan maklumat dan pengesahan pakar, kepala 32.04 atau 32.06 adalah tidak sesuai memandangkan tidak terdapatnya sebarang “pigment/colouring matter”.

3. Dengan menggunakan GIR 1 dan GIR 6 barangan telah dipenjeniskan di bawah kod tariff 3907.60.000 kepada Perintah Duti Kastam 1996.

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Dagangan: 124.

Kod Tarif :

Keterangan :

Gambar :

UREA FORMALDEHYDE (RECRUSHED)

UREA FORMALDEHYDE (RECRUSHED)

3909.10.000

Dagangan adalah jenis plastik dalam bentuk solid granular berwarna putih. Bahan ini dikatakan for manufacturing plastic abrasive and used for blast cleaning application. Penjenisan berdasarkan prinsip G.I.R.1, mendapat liputan yang spesifik seperti dalam Nota EN di mukasurat 710, Chapter 39 , iaitu ;

Chapter Notes.

7.-Heading 39.15 does not apply to waste, parings and scrap of a single thermoplastic material, transformed into primary forms (headings 39.01 to 39.14). dan keterangan E.N di mukasurat 717, Chapter 39, iaitu;

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. ………………………………

(2) Powder, granules and flakes. In these forms they are employed for moulding, ….

(3)Blocks of irregular shape, lumps and similar bulk forms, whether or not containing fillers, colouring matter or other substances cited in Item (1) above.

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Dagangan: 125.

Kod Tarif :

Keterangan :

Gambar :

COAXIAL-CABLE Trade Name: Car Antenna Cable

COAXIAL-CABLE Trade Name: Car Antenna Cable

8544.20.200

Dagangan dari jenis plastic insulated, with connectors. Digunakan untuk sambungan wayar dari CD Player dengan antenna rod. Penjenisan berdasarkan prinsip G.I.R.1, mendapat liputan yang spesifik seperti dalam Nota EN di mukasurat 1705, HEADING 85.44 :-

INSULATED (INCLUDING ENAMELLED OR ANODISED) WIRE, CABLE (INCLUDING CO-AXIAL CABLE) AND OTHER INSULATED ELECTRIC CONDUCTORS, WHETHER OR NOT FITTED WITH CONNECTORS;

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Dagangan: 126.

Kod Tarif :

Keterangan :

Gambar :

LED INDICATOR PANEL Trade Name: Indicator Panel

Brand : CAP-A1 Model : Anwer Kit

LED INDICATOR PANEL Trade Name: Indicator Panel Brand : CAP-A1 Model : Anwer Kit

8531.20.000

Dagangan adalah terdiri dari polycarbonate plastic, electronic komponen dan cable, visual signalling digunakan dalam picking distribution system. Penjenisan berdasarkan prinsip G.I.R.1, mendapat liputan yang spesifik seperti dalam Nota EN di mukasurat 1677, HEADING 85.31 - ELECTRIC SOUND OR VISUAL SIGNALLING APPARATUS(FOR EXAMPLE, BELLS, SIRENS, INDICATOR PANELS, BURGLAR OR FIRE ALARMS), OTHER THAN THOSE OF HEADING 85.12 OR 85.30.

8531.10- Burglar or fire alarms and similar apparatus

8531.20- Indicator panels incorporating liquid crystal devices (LCD) or light emitting diodes (LED)

8531.80- Other apparatus

8531.90- Parts

With the exception of signalling apparatus used on cycles or motor vehicles (heading 85.12) and that for traffic control on roads, railways, etc. (heading 85.30), this heading covers all electrical apparatus used for signalling purposes, whether using sound for the transmission of the signal (bells, buzzers, hooters, etc.) or using visual indication (lamps, flaps, illuminated numbers, etc.), and whether operated by hand (e.g., door bells) or automatically (e.g., burglar alarms).

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Dagangan: 127.

Kod Tarif :

Keterangan :

Gambar :

SKIN CARE PRODUCT

Trade Name: SK-11 WS DERM-RENEWAL ESSENCE

SKIN CARE PRODUCT Trade Name: SK-11 WS DERM-RENEWAL ESSENCE

3304.99.900

Sejenis krim kecantikan berwarna putih, dipek 50g/botol. Diperbuat dari air, saccharomycopsis ferment filtrate, glycerin dan sebagainya. Penjenisan berdasarkan prinsip G.I.R.1, mendapat liputan yang spesifik seperti dalam Nota EN di mukasurat 619, Heading 33.04:-

(A) BEAUTY OR MAKE-UP PREPARATIONS AND PREPARATIONS FOR THE CARE OF THE SKIN, INCLUDING SUNSCREEN OR SUN TAN PREPARATIONS

This part covers :

(3) Other beauty or make-up preparations and preparations for the care of the skin (other than medicaments), such as : face powders (whether or not compressed), baby powders (including talcum powder, not mixed, not perfumed, put up for retail sale), other powders and grease paints; beauty creams, cold creams, make-up creams, cleansing creams, skin foods (including those containing bees' royal jelly) and skin tonics or body lotions; petroleum jelly, put up in packing of a kind sold by retail for the care of the skin; barrier creams to give protection against skin irritants; anti-acne preparations (other than soaps of heading 34.01) which are designed primarily to cleanse the skin and which do not contain sufficiently high levels of active ingredients to be regarded as having a primary therapeutic or prophylactic effect against acne; toilet vinegars which are mixtures of vinegars or acetic acid and perfumed alcohol. Sunscreen or sun tan preparations are also included.

Page 44: code tariff

Dagangan: 128.

Kod Tarif :

Keterangan :

ON-LOAD TAP-CHANGER TYPE M Brand: Maschinenfabric Reinhausen Model : M

9032.89.100

Barangan ini merupakan sebuah alat yang diperbuat khas, terdiri daripada sebuah motor drive unit, sebuah shaft, tap selectors dan sebuah diverter switch. Keseluruhan alat ini akan direndamkan ke dalam oil filled transformer tank. Bahagian-Bahagian tertentu dalam alat ini dan bahagian bawah ( Tap selector ) akan dihubungkan ke Transformer.

Maklumat yang diberikan dalam risalah adalah seperti berikut :

1.The on load tap changer is an integral part of the power transformer.

2. With the on load tap changer installed inside it, the power transformer is used to regulate the voltage of the electrical network without interruption of supply.

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

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

Dan cara alat ini beroperasi pula 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 output 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 the transformer winding. The output voltage of the transformer is now changed. The process described above 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 transformer voltage regulating winding to allow for different output voltages.

Oleh itu berdasarkan keterangan dalam EN, ms 1859:

(II) AUTOMATIC REGULATORS OF ELECTRICAL QUANTITIES,

AND INSTRUMENTS OR APPARATUS FOR AUTOMATICALLY CONTROLLING ON-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).

Page 45: code tariff

(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.

Alat ini mempunyai ciri-ciri seperti di atas. “ Tap changer ” juga dikategorikan sebagai “ Voltage regulator ” yang beroperasi secara electromechanical mechanism menurut definasi yang diberikan oleh Wikipedia encyclopedia.

Oleh itu barangan ini sesuai dipenjeniskan mengikut GIR 1 di bawah kod tariff 9032.89.100 sebagai “ Other electrically operated automatic regulating or controlling instrument ”.

Gambar :

ON-LOAD TAP-CHANGER TYPE M Brand: Maschinenfabric Reinhausen

Model : M

Page 46: code tariff

Dagangan: 129.

Kod Tarif :

Keterangan :

ON-LOAD TAP-CHANGER TYPE V Brand: Maschinenfabric Reinhausen Model : V

9032.89.100

Barangan ini merupakan sebuah alat yang diperbuat khas, terdiri daripada sebuah motor drive unit, sebuah shaft, tap selectors dan sebuah diverter switch. Keseluruhan alat ini akan direndamkan ke dalam oil filled transformer tank. Bahagian-Bahagian tertentu dalam alat ini dan bahagian bawah ( Tap selector ) akan dihubungkan ke Transformer.

Maklumat yang diberikan dalam risalah adalah seperti berikut :

1.The on load tap changer is an integral part of the power transformer.

2. With the on load tap changer installed inside it, the power transformer is used to regulate the voltage of the electrical network without interruption of supply.

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

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

Dan cara alat ini beroperasi pula 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 output 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 the transformer winding. The output voltage of the transformer is now changed. The process described above 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 transformer voltage regulating winding to allow for different output voltages.

Oleh itu berdasarkan keterangan dalam EN, ms 1859 :

(II) AUTOMATIC REGULATORS OF ELECTRICAL QUANTITIES,

AND INSTRUMENTS OR APPARATUS FOR AUTOMATICALLY CONTROLLING ON-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.

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(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.

Alat ini mempunyai ciri-ciri seperti di atas. “ Tap changer ” juga dikategorikan sebagai “ Voltage regulator ” yang beroperasi secara electromechanical mechanism menurut definasi yang diberikan oleh Wikipedia encyclopedia.

Oleh itu barangan ini sesuai dipenjeniskan mengikut GIR 1 di bawah kod tariff 9032.89.100 sebagai “ Other electrically operated automatic regulating or controlling instrument ”.

Gambar :

ON-LOAD TAP-CHANGER TYPE V Brand: Maschinenfabric Reinhausen

Model : V

Page 48: code tariff

Dagangan: 13.

Kod Tarif :

Keterangan :

Gambar :

ENGINE LUBRICATING OIL Nama Perdagangan: Blitz Super Synthetic Racing Oil 5W-40SL/S2

ENGINE LUBRICATING OIL Nama Perdagangan: Blitz Super Synthetic Racing Oil 5W-40SL/S2

2710.19.510

1. Barangan merupakan bahan berminyak berupa cecair likat berwarna perang dikatakan Engine lubricating oil dikenali sebagai BLITZ SUPER SYNTHETIC RACING OIL 5W-40SL/S2. Hasil analisis pakar didapati ianya mengandungi kebanyakannya ’hydrocarbon oil’. Barangan adalah dibungkus dalam tin 4 liter berfungsi sebagai minyak pelincir untuk enjin ( kenderaan ) .

2. Penjenisan dibuat berdasarkan pengesahan pakar dan maklumat yang diberikan didapati ianya menepati kehendak keterangan EN di mukasurat 249, kepada kepala 27.10, iaitu ;

HEADING 27.10 - PETROLEUM OILS AND OILS BTAINED 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.

(A) ……………………………………………… (B) ………………………………………………..

(C) The oils described in (A) and (B) above to which varioussubstances have been added to render them suitable for particular uses, provided the products contain by weight 70 % or more of petroleum oils or of (i) 85 g in the case of silk, waste silk or man-made filaments; or oils obtained from bituminous minerals as a basis and that they are not covered by a more specific heading in the Nomenclature.

3. Dengan menggunakan GIR 1 dan GIR 6 barangan telah dipenjeniskan di bawah kod tariff 2710.19.510 kepada Perintah Duti Kastam 1996.

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Dagangan: 130.

Kod Tarif :

Keterangan :

ON-LOAD TAP-CHANGER TYPE T Brand: Maschinenfabric Reinhausen Model : T

9032.89.100

Barangan ini merupakan sebuah alat yang diperbuat khas , terdiri daripada sebuah motor drive unit, sebuah shaft, tap selectors dan sebuah diverter switch. Keseluruhan alat ini akan direndamkan ke dalam oil filled transformer tank. Bahagian-Bahagian tertentu dalam alat ini dan bahagian bawah ( Tap selector ) akan dihubungkan ke Transformer.

Maklumat yang diberikan dalam risalah adalah seperti berikut :

1.The on load tap changer is an integral part of the power transformer.

2. With the on load tap changer installed inside it, the power transformer is used to regulate the voltage of the electrical network without interruption of supply.

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

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

Dan cara alat ini beroperasi pula 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 output 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 the transformer winding. The output voltage of the transformer is now changed. The process described above 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 transformer voltage regulating winding to allow for different output voltages.

Oleh itu berdasarkan keterangan dalam EN, ms 1859:

(II) AUTOMATIC REGULATORS OF ELECTRICAL QUANTITIES,

AND INSTRUMENTS OR APPARATUS FOR AUTOMATICALLY CONTROLLING ON-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).

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(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.

Alat ini mempunyai ciri-ciri seperti di atas. “ Tap changer ” juga dikategorikan sebagai “ Voltage regulator ” yang beroperasi secara electromechanical mechanism menurut definasi yang diberikan oleh Wikipedia encyclopedia.

Oleh itu barangan ini sesuai dipenjeniskan mengikut GIR 1 di bawah kod tariff 9032.89.100 sebagai “Other electrically operated automatic regulating or controlling instrument ”.

Gambar :

ON-LOAD TAP-CHANGER TYPE T Brand: Maschinenfabric Reinhausen

Model : T

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Dagangan: 131.

Kod Tarif :

Keterangan :

ON-LOAD TAP-CHANGER (OLTC) TYPE VV Brand: Maschinenfabric Reinhausen Model : VV

9032.89.100

Barangan ini merupakan sebuah alat yang diperbuat khas , terdiri daripada sebuah motor drive unit, sebuah shaft, tap selectors dan sebuah diverter switch. Keseluruhan alat ini akan direndamkan ke dalam oil filled transformer tank. Bahagian-Bahagian tertentu dalam alat ini dan bahagian bawah ( Tap selector ) akan dihubungkan ke Transformer.

Maklumat yang diberikan dalam risalah adalah seperti berikut :

1.The on load tap changer is an integral part of the power transformer.

2. With the on load tap changer installed inside it, the power transformer is used to regulate the voltage of the electrical network without interruption of supply.

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

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

Dan cara alat ini beroperasi pula 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 output 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 the transformer winding. The output voltage of the transformer is now changed. The process described above 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 transformer voltage regulating winding to allow for different output voltages.

Oleh itu berdasarkan keterangan dalam EN, ms 1859:

(II) AUTOMATIC REGULATORS OF ELECTRICAL QUANTITIES,

AND INSTRUMENTS OR APPARATUS FOR AUTOMATICALLY CONTROLLING ON-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.

Page 52: code tariff

(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.

Alat ini mempunyai ciri-ciri seperti di atas. “ Tap changer ” juga dikategorikan sebagai “ Voltage regulator ” yang beroperasi secara electromechanical mechanism menurut definasi yang diberikan oleh Wikipedia encyclopedia.

Oleh itu barangan ini sesuai dipenjeniskan mengikut GIR 1 di bawah kod tariff 9032.89.100 sebagai “ Other electrically operated automatic regulating or controlling instrument ”.

Gambar :

ON-LOAD TAP-CHANGER (OLTC) TYPE VV Brand: Maschinenfabric Reinhausen

Model : VV

Page 53: code tariff

Dagangan: 132.

Kod Tarif :

Keterangan :

ON-LOAD TAP-CHANGER TYPE R Brand: Maschinenfabric Reinhausen Model : R

9032.89.100

Barangan ini merupakan sebuah alat yang diperbuat khas, terdiri daripada sebuah motor drive unit, sebuah shaft, tap selectors dan sebuah diverter switch. Keseluruhan alat ini akan direndamkan ke dalam oil filled transformer tank. Bahagian-Bahagian tertentu dalam alat ini dan bahagian bawah ( Tap selector ) akan dihubungkan ke Transformer.

Maklumat yang diberikan dalam risalah adalah seperti berikut :

1.The on load tap changer is an integral part of the power transformer.

2. With the on load tap changer installed inside it, the power transformer is used to regulate the voltage of the electrical network without interruption of supply.

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

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

Dan cara alat ini beroperasi pula 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 output 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 the transformer winding. The output voltage of the transformer is now changed. The process described above 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 transformer voltage regulating winding to allow for different output voltages. Oleh itu berdasarkan keterangan dalam EN, ms 1859:

(II) AUTOMATIC REGULATORS OF ELECTRICAL QUANTITIES,

AND INSTRUMENTS OR APPARATUS FOR AUTOMATICALLY CONTROLLING ON-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.

Page 54: code tariff

(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.

Alat ini mempunyai ciri-ciri seperti di atas. “ Tap changer ” juga dikategorikan sebagai “ Voltage regulator ” yang beroperasi secara electromechanical mechanism menurut definasi yang diberikan oleh Wikipedia encyclopedia.

Oleh itu barangan ini sesuai dipenjeniskan mengikut GIR 1 di bawah kod tariff 9032.89.100 sebagai “ Other electrically operated automatic regulating or controlling instrument ”.

Gambar :

ON-LOAD TAP-CHANGER TYPE R Brand: Maschinenfabric Reinhausen

Model : R

Page 55: code tariff

Dagangan: 133.

Kod Tarif :

Keterangan :

ON-LOAD TAP-CHANGER TYPE MS Brand: Maschinenfabric Reinhausen Model : MS

9032.89.100

Barangan ini merupakan sebuah alat yang diperbuat khas, terdiri daripada sebuah motor drive unit, sebuah shaft, tap selectors dan sebuah diverter switch. Keseluruhan alat ini akan direndamkan ke dalam oil filled transformer tank. Bahagian-Bahagian tertentu dalam alat ini dan bahagian bawah ( Tap selector ) akan dihubungkan ke Transformer.

Maklumat yang diberikan dalam risalah adalah seperti berikut :

1.The on load tap changer is an integral part of the power transformer.

2. With the on load tap changer installed inside it, the power transformer is used to regulate the voltage of the electrical network without interruption of supply.

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

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

Dan cara alat ini beroperasi pula 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 output 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 the transformer winding. The output voltage of the transformer is now changed. The process described above 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 transformer voltage regulating winding to allow for different output voltages. Oleh itu berdasarkan keterangan dalam EN, ms 1859:

(II) AUTOMATIC REGULATORS OF ELECTRICAL QUANTITIES,

AND INSTRUMENTS OR APPARATUS FOR AUTOMATICALLY CONTROLLING ON-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.

Page 56: code tariff

(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.

Alat ini mempunyai ciri-ciri seperti di atas. “ Tap changer ” juga dikategorikan sebagai “ Voltage regulator ” yang beroperasi secara electromechanical mechanism menurut definasi yang diberikan oleh Wikipedia encyclopedia.

Oleh itu barangan ini sesuai dipenjeniskan mengikut GIR 1 di bawah kod tariff 9032.89.100 sebagai “ Other electrically operated automatic regulating or controlling instrument ”.

Gambar :

ON-LOAD TAP-CHANGER TYPE MS Brand: Maschinenfabric Reinhausen

Model : MS

Page 57: code tariff

Dagangan: 134.

Kod Tarif :

Keterangan :

Gambar :

SINGLE FUNCTION PRINTER Trade Name: Picture Mate 210

Brand : Epson

SINGLE FUNCTION PRINTER Trade Name: Picture Mate 210 Brand : Epson

8443.51.000

Printer ini merupakan ” single function machine ” yang perlu dipasang dengan INK CATRIDGES bagi melakukan percetakan input diterima dari komputer / memory stick / USB / handphone via bluetooth. Oleh itu berdasarkan GIR 1 dan keterangan dalam EN, ms. 1508 :

(1) PRINTING MACHINERY

a. Inkjet printing machines In these machines the desired characters are produced on paper by an ink-drop jet passing through a dot matrix.

Model ini sesuai dipenjeniskan di bawah kod tariff 8443.51.000 sebagai “ inkjet printing machine ”.

Page 58: code tariff

Dagangan: 135.

Kod Tarif :

Keterangan :

Gambar :

SINGLE FUNCTION PRINTER Trade Name: Picture Mate 250

Brand : Epson

SINGLE FUNCTION PRINTER Trade Name: Picture Mate 250 Brand : Epson

8443.51.000

Printer ini merupakan ” single function printer ” yang perlu dipasang dengan INK CATRIDGES bagi melakukan percetakan sahaja input diterima dari komputer / memory stick / USB / handphone via bluetooth.

Oleh itu berdasarkan GIR 1 dan keterangan dalam EN, ms. 1508 :

(1) PRINTING MACHINERY

a. Inkjet printing machines In these machines the desired characters are produced on paper by an ink-drop jet passing through a dot matrix.

Model ini sesuai dipenjeniskan di bawah kod tariff 8443.51.000 sebagai “ inkjet printing machine ”.

Page 59: code tariff

Dagangan: 136.

Kod Tarif :

Keterangan :

Gambar :

SINGLE FUNCTION PRINTER Trade Name: Stylus Photo R270

Brand : Epson

SINGLE FUNCTION PRINTER Trade Name: Stylus Photo R270 Brand : Epson

8443.51.000

Printer ini merupakan ” single function printer ” yang perlu dipasang dengan INK CATRIDGES bagi melakukan percetakan sahaja input diterima dari komputer / handphone via bluetooth.

Oleh itu berdasarkan GIR 1 dan keterangan dalam EN, ms. 1508 :

(1) PRINTING MACHINERY

a. Inkjet printing machines In these machines the desired characters are produced on paper by an ink-drop jet passing through a dot matrix.

Model ini sesuai dipenjeniskan di bawah kod tariff 8443.51.000 sebagai “ inkjet printing machine ”.

Page 60: code tariff

Dagangan: 137.

Kod Tarif :

Keterangan :

Gambar :

SINGLE FUNCTION PRINTER Trade Name: Stylus Photo R290

Brand : Epson

SINGLE FUNCTION PRINTER Trade Name: Stylus Photo R290 Brand : Epson

8443.51.000

Printer ini merupakan ” single function printer ” yang perlu dipasang dengan INK CATRIDGES bagi melakukan percetakan input diterima dari komputer sahaja.

Oleh itu berdasarkan GIR 1 dan keterangan dalam EN, ms. 1508 :

(1) PRINTING MACHINERY

a. Inkjet printing machines In these machines the desired characters are produced on paper by an ink-drop jet passing through a dot matrix.

Model ini sesuai dipenjeniskan di bawah kod tariff 8443.51.000 sebagai “ inkjet printing machine ”.

Page 61: code tariff

Dagangan: 138.

Kod Tarif :

Keterangan :

Gambar :

SINGLE FUNCTION PRINTER Trade Name: Stylus Photo R390

Brand : Epson

SINGLE FUNCTION PRINTER Trade Name: Stylus Photo R390 Brand : Epson

8443.51.000

Printer ini merupakan ” single function printer ” yang perlu dipasang dengan INK CATRIDGES bagi melakukan percetakan input diterima dari komputer sahaja.

Oleh itu berdasarkan GIR 1 dan keterangan dalam EN, ms. 1508 :

(1) PRINTING MACHINERY

a. Inkjet printing machines In these machines the desired characters are produced on paper by an ink-drop jet passing through a dot matrix.

Model ini sesuai dipenjeniskan di bawah kod tariff 8443.51.000 sebagai “ inkjet printing machine ”.

Page 62: code tariff

Dagangan: 139.

Kod Tarif :

Keterangan :

Gambar :

MULTIFUNCTION PRINTER Trade Name: Stylus Photo RX590

Brand : Epson

MULTIFUNCTION PRINTER Trade Name: Stylus Photo RX590 Brand : Epson

8443.51.000

Printer ini merupakan ” multifunction machine ” yang boleh berfungsi untuk scanning, copying dan printing. Walaubagaimanapun ianya perlu dipasang dengan INK CATRIDGES bagi melakukan percetakan input diterima dari komputer, memory stick dan USB. Fungsi utamanya adalah sebagai ” printer ” kerana scanningnya adalah ” scan photo / document to the computer and print out ” dan copying pula adalah ” scan and print document directly ”.

Oleh itu berdasarkan GIR 3(b) dan keterangan dalam EN, ms. 1508 :

(1) PRINTING MACHINERY

a. Inkjet printing machines In these machines the desired characters are produced on paper by an ink-drop jet passing through a dot matrix.

Model ini sesuai dipenjeniskan di bawah kod tariff 8443.51.000 sebagai “ inkjet printing machine ”.

Page 63: code tariff

Dagangan: 14.

Kod Tarif :

Keterangan :

Gambar :

-Tiada-

PLANT GROWTH REGULATOR Nama Perdagangan: MAMMOTH LAY-O

3808.30.310

1. Barangan merupakan bahan kimia yang berupa cecair berwarna hitam dikatakan Plant Growth Regulator dan dikenali sebagai MAMMOTH LAY-O. Setelah dianalisis didapati ianya mengandungi air, asid amino dan selulosa. Barangan akan diimport dalam bekas plastik bermuatan 4 liter atau 18 liter . Ianya dikatakan to be used in agriculture as bioactivator.

2. Penjenisan dibuat berdasarkan pengesahan pakar dan maklumat yang diberikan ianya tidak menepati kehendak keterangan EN di mukasurat 369, Chapter Notes 1 kepada Chapter 29, EN mukasurat 580 Chapter Notes 6 kepada Chapter 31, namun ianya menepati keterangan EN di mukasurat 682, kepada kepala 38.08, iaitu ;

CHAPTER 29 ORGANIC CHEMICALS

Chapter Notes. 1.-Except where the context otherwise requires, the headings of this Chapter apply only to : (a) Separate chemically defined organic compounds, whether or not containing impurities;

Dan ( kepala 31.05 );, 6.- For the purposes of heading 31.05, the term " other fertilisers " applies only to products of a kind used as fertilisers and containing, as an essential constituent, at least one of the fertilising elements nitrogen, phosphorus or potassium.

Dan ( kepala 38.08 );

(III) Herbicides, anti-sprouting products, plant-growth regulators …………………..

Plant-growth regulators are applied to alter the life processes of a plant so as to accelerate or retard growth, enhance yield, improve quality or facilitate harvesting, etc. Plant hormones (phytohormones) are one type of plant-growth regulator (e.g., gibberellic acid). Synthetic organic chemicals are also used as plant-growth regulators.

3. Dengan menggunakan GIR 1 dan GIR 6 barangan telah dipenjeniskan di bawah kod tariff 3808.30.310 kepada Perintah Duti Kastam 1996.

Page 64: code tariff

Dagangan: 140.

Kod Tarif :

Keterangan :

Gambar :

MULTIFUNCTION PRINTER Trade Name: Stylus Photo RX690

Brand : Epson

MULTIFUNCTION PRINTER Trade Name: Stylus Photo RX690 Brand : Epson

8443.51.000

Printer ini merupakan ” multifunction machine ” yang boleh berfungsi untuk scanning, copying dan printing. Walaubagaimanapun ianya perlu dipasang dengan INK CATRIDGES bagi melakukan percetakan input diterima dari komputer / memory stick / USB / handphone via bluetooth. Fungsi utamanya adalah sebagai ” printer ” kerana scanningnya adalah ” scan photo / document to the computer and print out ” dan copying pula adalah ” scan and print document directly ”.

Oleh itu berdasarkan GIR 3(b) dan keterangan dalam EN, ms. 1508 :

(1) PRINTING MACHINERY

a. Inkjet printing machines In these machines the desired characters are produced on paper by an ink-drop jet passing through a dot matrix.

Model ini sesuai dipenjeniskan di bawah kod tariff 8443.51.000 sebagai “ inkjet printing machine ”.

Page 65: code tariff

Dagangan: 141.

Kod Tarif :

Keterangan :

Gambar :

MULTIFUNCTION PRINTER Trade Name: Stylus Photo CX2900

Brand : Epson

MULTIFUNCTION PRINTER Trade Name: Stylus Photo CX2900 Brand : Epson

8443.51.000

Printer ini merupakan ” multifunction machine ” yang boleh berfungsi untuk scanning, copying dan printing. Walaubagaimanapun ianya perlu dipasang dengan INK CATRIDGES bagi melakukan percetakan input diterima dari komputer, memory stick dan USB. Fungsi utamanya adalah sebagai ” printer ” kerana scanningnya adalah ” scan photo / document to the computer and print out ” dan copying pula adalah ” scan and print document directly ”.

Oleh itu berdasarkan GIR 3(b) dan keterangan dalam EN, ms. 1508 :

(1) PRINTING MACHINERY

a. Inkjet printing machines In these machines the desired characters are produced on paper by an ink-drop jet passing through a dot matrix.

Model ini sesuai dipenjeniskan di bawah kod tariff 8443.51.000 sebagai “ inkjet printing machine ”.

Page 66: code tariff

Dagangan: 142.

Kod Tarif :

Keterangan :

Gambar :

MULTIFUNCTION PRINTER Trade Name: Stylus CX3900

Brand : Epson

MULTIFUNCTION PRINTER Trade Name: Stylus CX3900 Brand : Epson

8443.51.000

Printer ini merupakan ” multifunction machine ” yang boleh berfungsi untuk scanning, copying dan printing. Walaubagaimanapun ianya perlu dipasang dengan INK CATRIDGES bagi melakukan percetakan input diterima dari komputer, memory stick dan USB. Fungsi utamanya adalah sebagai ” printer ” kerana scanningnya adalah ” scan photo / document to the computer and print out ” dan copying pula adalah ” scan and print document directly ”.

Oleh itu berdasarkan GIR 3(b) dan keterangan dalam EN, ms. 1508 :

(1) PRINTING MACHINERY

a. Inkjet printing machines In these machines the desired characters are produced on paper by an ink-drop jet passing through a dot matrix.

Model ini sesuai dipenjeniskan di bawah kod tariff 8443.51.000 sebagai “ inkjet printing machine ”.

Page 67: code tariff

Dagangan: 143.

Kod Tarif :

Keterangan :

Gambar :

MULTIFUNCTION PRINTER Trade Name: Stylus CX5500

Brand : Epson

MULTIFUNCTION PRINTER Trade Name: Stylus CX5500 Brand : Epson

8443.51.000

Printer ini merupakan ” multifunction machine ” yang boleh berfungsi untuk scanning, copying dan printing. Walaubagaimanapun ianya perlu dipasang dengan INK CATRIDGES bagi melakukan percetakan input diterima dari komputer, memory stick dan USB. Fungsi utamanya adalah sebagai ” printer ” kerana scanningnya adalah ” scan photo / document to the computer and print out ” dan copying pula adalah ” scan and print document directly ”.

Oleh itu berdasarkan GIR 3(b) dan keterangan dalam EN, ms. 1508 :

(1) PRINTING MACHINERY

a. Inkjet printing machines In these machines the desired characters are produced on paper by an ink-drop jet passing through a dot matrix.

Model ini sesuai dipenjeniskan di bawah kod tariff 8443.51.000 sebagai “ inkjet printing machine ”.

Page 68: code tariff

Dagangan: 144.

Kod Tarif :

Keterangan :

Gambar :

MULTIFUNCTION PRINTER Trade Name: Stylus CX5900

Brand : Epson

MULTIFUNCTION PRINTER Trade Name: Stylus CX5900 Brand : Epson

8443.51.000

Printer ini merupakan ” multifunction machine ” yang boleh berfungsi untuk scanning, copying dan printing. Walaubagaimanapun ianya perlu dipasang dengan INK CATRIDGES bagi melakukan percetakan input diterima dari komputer, memory stick dan USB. Fungsi utamanya adalah sebagai ” printer ” kerana scanningnya adalah ” scan photo / document to the computer and print out ” dan copying pula adalah ” scan and print document directly ”.

Oleh itu berdasarkan GIR 3(b) dan keterangan dalam EN, ms. 1508 :

(1) PRINTING MACHINERY

a. Inkjet printing machines In these machines the desired characters are produced on paper by an ink-drop jet passing through a dot matrix.

Model ini sesuai dipenjeniskan di bawah kod tariff 8443.51.000 sebagai “ inkjet printing machine ”.

Page 69: code tariff

Dagangan: 145.

Kod Tarif :

Keterangan :

Gambar :

MULTIFUNCTION PRINTER Trade Name: Stylus CX7300

Brand : Epson

MULTIFUNCTION PRINTER Trade Name: Stylus CX7300 Brand : Epson

8443.51.000

Printer ini merupakan ” multifunction machine ” yang boleh berfungsi untuk scanning, copying dan printing. Walaubagaimanapun ianya perlu dipasang dengan INK CATRIDGES bagi melakukan percetakan input diterima dari komputer, memory stick dan USB. Fungsi utamanya adalah sebagai ” printer ” kerana scanningnya adalah ” scan photo / document to the computer and print out ” dan copying pula adalah ” scan and print document directly ”.

Oleh itu berdasarkan GIR 3(b) dan keterangan dalam EN, ms. 1508 :

(1) PRINTING MACHINERY

a. Inkjet printing machines In these machines the desired characters are produced on paper by an ink-drop jet passing through a dot matrix.

Model ini sesuai dipenjeniskan di bawah kod tariff 8443.51.000 sebagai “ inkjet printing machine ”.

Page 70: code tariff

Dagangan: 146.

Kod Tarif :

Keterangan :

Gambar :

MULTIFUNCTION PRINTER Trade Name: Stylus CX8300

Brand : Epson

MULTIFUNCTION PRINTER Trade Name: Stylus CX8300 Brand : Epson

8443.51.000

Printer ini merupakan ” multifunction machine ” yang boleh berfungsi untuk scanning, copying dan printing. Walaubagaimanapun ianya perlu dipasang dengan INK CATRIDGES bagi melakukan percetakan input diterima dari komputer, memory stick dan USB. Fungsi utamanya adalah sebagai ” printer ” kerana scanningnya adalah ” scan photo / document to the computer and print out ” dan copying pula adalah ” scan and print document directly ”.

Oleh itu berdasarkan GIR 3(b) dan keterangan dalam EN, ms. 1508 :

(1) PRINTING MACHINERY

a. Inkjet printing machines In these machines the desired characters are produced on paper by an ink-drop jet passing through a dot matrix.

Model ini sesuai dipenjeniskan di bawah kod tariff 8443.51.000 sebagai “ inkjet printing machine ”.

Page 71: code tariff

Dagangan: 147.

Kod Tarif :

Keterangan :

Gambar :

MULTIFUNCTION PRINTER Trade Name: Stylus CX8300

Brand : Epson

LASER MULTIFUNCTION PRINTER Brand : CANON Model : iR3100 C

8471.60.000

Printer ini merupakan sejenis printer yang boleh berfungsi sebagai printer, fax dan copier. Cara cetakan menggunakan 4 PCU’s, 4 development units dan 4 laser beams for color printing ( Black, yellow, Cyan & Magenta ). Each PCU consists of a drum, charge roller, cleaning brush and blade.

Cara mencetak diberikan seperti berikut :

Transfer belt : Feeds paper past the CPU’s and the toner image on each drum is transferred to the paper.

Drum charge : The charge roller gives the drum negative charge.

Laser exposure : The laser beams from the laser diode ( LD ) goes through the lens and mirrors and reaches the drum. The machine creates a latent image on the drum by turning the laser beams on and off.

Development : The development roller carriers negatively charged toner to the latent image on the drum surface. The

machine uses four independent development units ( one for each color ).

Image transfer : The charge applied to the transfers roller attracts the toner from the drum to the paper. Four toner images are super- imposed on to the paper.

Berbagai multifunction laser priter telah pernah dipenjeniskan oleh Ibu Pejabat di bawah kod tariff 8471.60.000 menurut surat penjenisan KEHT(96)8471/ SB 353/4 bertarikh 10 Sept. 2002. Fungsi lain iaitu fax, scan dan copying hanyalah dianggap sebagai secondary function memandangkan “ essential character “ nya adalah untuk “ printing “.

Oleh itu printer ini yang seakan sama dengannya adalah sesuai dipenjeniskan di bawah kod tariff 8471.60.000 mengikut GIR 3(b) sebagai “ networking digital printer “.

Page 72: code tariff

Dagangan: 148.

Kod Tarif :

Keterangan :

Gambar :

MULTIFUNCTION PRINTER Trade Name: Stylus CX8300

Brand : Epson

LASER MULTIFUNCTION PRINTER Brand : CANON Model : iR3300

8471.60.000

Printer ini merupakan sejenis printer yang boleh berfungsi sebagai printer, fax dan copier. Cara cetakan menggunakan photosensitive drum, primary charging roller, drum unit, developing unit, toner cartridge, Intermediate transfer unit (ITB) dan lain-lain. Cara mencetak diberikan seperti berikut : Primary charging : Charges the surfaces of the photosensitive drum to an even layer of

negative potential Laser exposure : forms a static image on the drum. Development :Turns the static image on the drum into a visible image.

Primary transfer : Transfer the image from the drum to the ITB ( if full color, individually for Y,M,C and K )

Secondary transfer: transfer the image from the ITB to paper Separation: separates paper from the ITB Berbagai multifunction laser printer telah pernah diperjeniskan oleh Ibu Pejabat di bawah kod tariff 8471.60.000 menurut surat penjenisan KEHT(96)8471/ SB 353/4 bertarikh 10 Sept.2002. Fungsi lain iaitu fax, scan dan copying hanyalah dianggap sebagai secondary function memandangkan “ essential character ” nya adalah untuk “ printing “. Oleh itu printer ini yang seakan sama dengannya adalah sesuai juga dipenjeniskan di bawah kod tariff 8471.60.000 mengikut GIR 3(b) sebagai “ networking digital printer ”.

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Dagangan: 149.

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Keterangan :

Gambar :

MULTIFUNCTION PRINTER Brand : Canon Model : iR5000

LASER MULTIFUNCTION PRINTER Brand : CANON Model : iR5000

8471.60.000

Printer ini merupakan sejenis printer yang boleh berfungsi sebagai printer dan copier. Cara cetakan menggunakan photosensitive drum, primary charging roller, drum unit, developing unit, toner cartridge, Intermediate transfer unit (ITB) dan lain-lain. Cara mencetak diberikan seperti berikut : Primary charging : Charges the surfaces of the photosensitive drum to an even layer of negative potential Laser exposure : forms a static image on the drum. Development : turns the static image on the drum into a visible image. Primary transfer : transfer the image from the drum to the ITB ( if full color, individually for Y,M,C and K ) Secondary transfer: transfer the image from the ITB to paper Separation : separates paper from the ITB Berbagai multifunction laser printer telah pernah diperjeniskan oleh Ibu Pejabat di bawah kod tariff 8471.60.000 menurut surat penjenisan KEHT(96)8471/ SB 353/4 bertarikh 10 Sept.2002. Fungsi lain iaitu fax, scan dan copying hanyalah dianggap sebagai secondary function memandangkan “ essential character ” nya adalah untuk “ printing “. Oleh itu printer ini yang seakan sama dengannya adalah sesuai juga dipenjeniskan di bawah kod tariff 8471.60.000 mengikut GIR 3(b) sebagai “networking digital printer”.

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Dagangan: 15.

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Gambar : -Tiada-

ADHESIVE SEALANT Nama Perdagangan: DOW CORNING®7920 DIE ATTACH ADHENSIVE

3214.10.900

1. Barangan merupakan bahan kimia berupa cecair likat berwarna hitam dikatakan sealant adhesive dikenali sebagai DOW CORNING 7920 DIE ATTACH ADHESIVE. Mengikut analisis pakar barangan mengandungi dimethylsiloxane, silica ( Si ) dan carbon black. Ianya dibungkus secara untuk jualan runcit dalam ”syringe” dengan berat 10gm dan digunakan sebagai to be used between chip and case or lead frame for pressure sensor, charged-coupled device ( CCD ), surface-acoustic wave ( SAW ) filyter and other devices.

2. Penjenisan dibuat berdasarkan pengesahan pakar dan maklumat yang diberikan didapati ianya menepati kehendak keterangan EN di mukasurat 608, para (1), (9) kepada kepala 32.14, iaitu ;

HEADING 32.14 - GLAZIERS' PUTTY, GRAFTING PUTTY, RESIN CEMENTS, CAULKING COMPOUNDS AND OTHER MASTICS; PAINTERS' FILLINGS; NON-REFRACTORY SURFACING PREPARATIONS FOR FAÇADES, INDOOR WALLS, FLOORS, CEILINGS OR THE LIKE.

3214.10- Glaziers' putty, grafting putty, resin cements, caulking

compounds and other mastics; painters' fillings.

The products of this heading are preparations of widely differing composition which are essentially characterised by the uses to which they are put. These preparations are usually put up in a more or less pasty form and in general they harden after application.………………….. The products of this heading are usually applied with a caulking gun, a spatula, a trowel, a plasterer's float or similar tools.

(I) GLAZIERS' PUTTY, GRAFTING PUTTY, RESIN CEMENTS, CAULKING COMPOUNDS AND OTHER MASTICS

These preparations are mainly used to stop, seal or caulk cracks and, in certain cases, to bond or firmly join components together. ……………………………

3. Dengan menggunakan GIR 1 dan GIR 6 barangan telah dipenjeniskan di bawah kod tariff 3214.10.900 kepada Perintah Duti Kastam 1996.

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Keterangan :

REFRIGERATION COMPRESSED AIR DRYER Brand : J-MEC Model :J2E- 1 Series

8479.89.900

Barangan ini berbentuk seperti sebuah peti besar dengan bahagian atasnya dipasangkan dengan sebuah exhaust fan. Bahagian dalamnya dilengkapi dengan sebuah “refrigerating system” terdiri daripada sebuah compressor, sebuah condenser dan sebuah evaporator. Udara termampat daripada compressor akan disalurkan ke dalamnya melalui tiub-tiub yang dipasangklan secara selari di bahagian condenser dan evaporator.

Barangan yang hampir sama : HIROSS DRYSTAR DRRYER telah pernah diperjeniskan oleh Ibu Pejabat di bawah kod tariff 8479.89.900 menurut surat penjenisan KE.HE (96) 8418/SB 45/(5) bertarikh 22 Julai 1996.Penjenisan dibuat berdasarkan cadangan kod tariff yang diberikan oleh pihak JKR.

Cara pengeringan udara yang dilakukan oleh mesin ini adalah secara “ pindahan haba ” dimana udara mampat yang masuk ke bahagian condenser akan di “ condensed ” menjadi cecair dan apabila mengalir ke bahagian evaporator, air tersebut akan dikeluarkan melalui outlet di bahagian bawah. Udara kering akan terus keluar melalui bahagian atas. Sistem penyejukan yang digunakan di sini bukan untuk penyejukan barang tetapi bagi “ pindahan haba ( heat transfer ) ” dalam airhuminifier. Oleh itu no kepala 8418 tidak dapat dipertimbangkan.

Barangan ini juga tidak dapat diperjeniskan di bawah no kepala 85.09 kerana iaya digunakan di kilang bagi mengeringkan udara yang keluar daripada compressor sebelum digunakan untuk “ pneumatic tools ”. Pengeringan perlu bagi menghindarkan pneumatic tools menjadi rosak.

Berdasarkan keterangan dalam EN, ms 1601:

(III) MISCELLANEOUS MACHINERY This group includes : (1) Air humidifiers or dehumidifiers, other than the appliances of heading 84.15, 84.24 or 85.09.

Barangan ini sesuai dipenjeniskan mengikut GIR 1 di bawah no kepala 8479.89.900.

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REFRIGERATION COMPRESSED AIR DRYER

Brand : J-MEC Model :J2E- 1 Series

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Gambar :

LASER MULTIFUNCTION PRINTER

Brand : RICOH Model : Aficio 2228C

LASER MULTIFUNCTION PRINTER Brand : RICOH Model : Aficio 2228C

8471.60.00

Printer ini merupakan sejenis printer yang boleh berfungsi sebagai printer, fax dan copier. Cara cetakan menggunakan 4 PCU’s, 4 development units dan 4 laser beams for color printing ( Black, yellow, Cyan & Magenta ). Each PCU consists of a drum, charge roller, cleaning brush and blade. Cara mencetak diberikan seperti berikut : Transfer belt : Feeds paper past the CPU’s and the toner image on each drum is transferred to the paper. Drum charge : The charge roller gives the drum negative charge. Laser exposure : The laser beams from the laser diode ( LD ) goes through the lens and mirrors and reaches the drum. The machine creates a latent image on the drum by turning the laser beams on and off. Development : The development roller carriers negatively charged toner to the late image on the drum surface. The machine uses four independent development units ( one for each color ). Image transfer : The charge applied to the transfers roller attracts the toner from the drum to the paper. Four toner images are super-imposed on to the paper. Berbagai multifunction laser priter telah pernah dipenjeniskan oleh Ibu Pejabat di bawah kod tariff 8471.60.000 menurut surat penjenisan KEHT(96)8471/ SB 353/4 bertarikh 10 Sept. 2002. Fungsi lain iaitu fax, scan dan copying hanyalah dianggap sebagai secondary function memandangkan “ essential character “ nya adalah untuk “ printing “. Oleh itu printer ini yang seakan sama dengannya adalh sesuai dipenjeniskan di bawah kod tariff 8471.60.000 mengikut GIR 3(b) sebagai “ networking digital printer “.

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Gambar :

PREPARED ROOM DEODORISED

Trade Name: Air Sanitizer & Air Freshener Refill Brand : Airzone

PREPARED ROOM DEODORISED Trade Name: Air Sanitizer & Air Freshener Refill Brand : Airzone

3307.49.100

a) Berupa satu set barangan yang terdiri dari aluminium can dan dispenser dipek untuk jualan runcit. ‘ Production Flow Chart ’ menunjukkan ‘ perfume with ethanol ‘ dimasukkan kedalam‘ aluminium can ‘ yang kemudiannya dipek bersama ‘ dispenser ‘ untuk menghasilkan AIR SANITIZER & AIR FRESHENER SET.

b) Barangan ini mempunyai dua fungsi utama iaitu untuk “ eliminates unpleasant odours ” dan ” killing odour causing bacteria in the air ”.

c) Dagangan ini mendapat liputan EN, heading notes HS 33.07, di m.s 621 seperti berikut ;

(IV) Preparation for perfuming or deodorizing rooms,………………

(2) Prepared room deodorizers, whether or not perfumed or having disinfectant properties.

d) Dengan menggunakan GIR 1 dagangan ini dipenjeniskan di bawah nombor kod tarif 3307.49.100

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Gambar :

CHIN-UP STRIPS

CHIN-UP STRIPS

4823.90.919

a) Dagangan berupa helaian kertas yang dipotong (cut to shape) kepada ‘horseshoe shape ‘yang berwarna coklat. Digunakan untuk ‘ support the chin during sleep to prevent mouth breathing and promote natural nasal breathing also reduce snoring ‘.

b) Analisis kimia No. Makmal (PJ) IKA 3699/07-0 bertarikh 14.12.2007 telah mengesahkan bahawa dagangan merupakan helaian kertas dengan lapisan pelekat acrylic (adhesive) di satu permukaan dan tidak ‘ coated, covered or impregnated with reagents or chemical ‘.

c) Dagangan mendapat liputan EN Heading Note HS 48.23 di m.s 897 yang menjelaskan bahawa ;

This heading includes :

(A) Paper and paperboard, cellulose wadding and webs of cellulose fibres, not covered by any of the previous headings of this Chapters :

- cut to shape other than rectangular (including square)

d) Dengan menggunakan GIR 1 dagangan ini dipenjeniskan di bawah nombor kod tarif 4823.90.919

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Gambar :

REFRACTORY FIRED GOODS/ KILN FURNITURES

Brand : NEO SUPER- A88

REFRACTORY FIRED GOODS/ KILN FURNITURES Brand : NEO SUPER- A88

6903.90.000

a) Dagangan berbentuk bujur (oval shape). Digunakan sebagai alat menyokong (support) peralatan bilik mandi semasa dalam proses pembakaran (during firing in furnase).

b) Maklumat komposisi kimia dan fisikal menunjukkan dagangan ini mengandungi ‘ 89.5% silicon carbide (SiC), 8.5 % SiO2, 0.7% AL2O3 dan 0.6% Fe2O3 ’. Bending strength ’ 500kg/cm pada suhu 1200C ’ menunjukkan dagangan ini memiliki ketahanan pada paras suhu yang tinggi.

c) Heading notes to HS 69.03 di mukasurat 1143 menjelaskan bahawa ;

“ These articles include :

“ Articles which, unlike the refractory products of heading 69.02, are in many Cases not permanent fixtures, such as retorts, reaction vessels……….and similar part of furnaces ; saggars, stands and other kiln furniture to support or separate pottery during firing ; sheaths and rods ;………. “

d) Dengan menggunakan GIR 1 dagangan ini dipenjeniskan di bawah nombor kod tarif 6903.90.000

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Gambar :

PREPARATION FOR WASHING THE SKIN

Trade Name: Whitening Facial Foam Brand : Nivea

PREPARATION FOR WASHING THE SKIN Trade Name: Whitening Facial Foam Brand : Nivea

3401.30.000

Sejenis krim krim berwarna putih, dalam plastik tiub 100g, pek `for retail sale’. Dagangan mengandungi air, propylene glycol, glycerides and anionic surfactant. Penjenisan berdasarkan prinsip G.I.R.1, mendapat liputan yang spesifik seperti dalam Nota EN di mukasurat 628, Heading 34.01 :-

3401.30 - Organic surface-active products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap

(III) ORGANIC SURFACE-ACTIVE PRODUCTS AND PREPARATIONS FOR WASHING THE SKIN, IN THE FORM OF LIQUID OR CREAM AND PUT UP FOR RETAIL SALE, WHETHER OR NOT CONTAINING SOAP.

This part includes preparations for washing the skin, in which the active component consists wholly or partly of synthetic organic-surface active agents (which may contain soap in any proportion), provided they are in the form of liquid or cream and put up for retail sale. Such preparations not put up for retail sale are classified in heading 34.02.

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PREPARATION FOR WASHING THE SKIN

Trade Name: Oil Control Facial Foam Brand : Nivea

PREPARATION FOR WASHING THE SKIN Trade Name: Oil Control Facial Foam Brand : Nivea

3401.30.000

Sejenis krim berwarna putih, dalam plastik tiub 100g/tube, pek `for retail sale’. Dagangan mengandungi air, anionic surfactant, propylene glycol dan bahan pewangi (bergamiol). Peratus non-volatile content 51%. Penjenisan berdasarkan prinsip G.I.R.1, mendapat liputan yang spesifik seperti dalam Nota EN di mukasurat 628, Heading 34.01:-

3401.30 - Organic surface-active products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap

(III) ORGANIC SURFACE-ACTIVE PRODUCTS AND PREPARATIONS FOR WASHING THE SKIN, IN THE FORM OF LIQUID OR CREAM AND PUT UP FOR RETAIL SALE, WHETHER OR NOT CONTAINING SOAP.

This part includes preparations for washing the skin, in which the active component consists wholly or partly of synthetic organic-surface active agents (which may contain soap in any proportion), provided they are in the form of liquid or cream and put up for retail sale. Such preparations not put up for retail sale are classified in heading 34.02.

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Gambar :

MELAMINE FORMALDEHYDE

MELAMINE FORMALDEHYDE 3909.20.000

Dagangan adalah jenis plastik dalam bentuk solid granular, pelbagai warna. Bahan ini dikatakan for manufacturing plastic abrasive and used for blast cleaning application. Penjenisan berdasarkan prinsip G.I.R.1, mendapat liputan yang spesifik seperti dalam Nota EN di mukasurat 710, Chapter 39, iaitu ; Chapter Notes.

7.-Heading 39.15 does not apply to waste, parings and scrap of a single thermoplastic material, transformed into primary forms (headings 39.01 to 39.14). dan keterangan E.N di mukasurat 717, Chapter 39, iaitu; 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. ……………………………… (2) Powder, granules and flakes. In these forms they are employed for moulding, …. (3)Blocks of irregular shape, lumps and similar bulk forms, whether or not containing fillers, colouring matter or other substances cited in Item (1) above.

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Gambar :

FACE MASK

Trade Name: SK-II Whitening Source Derm-Revival

FACE MASK Trade Name: SK-II Whitening Source Derm-Revival

3304.99.900

Dagangan dalam bentuk kepingan, dipek dalam 1pc, 6pcs and 10pcs. Diperbuat dari air, saccharomycopsis ferment filtrate, glycerin dan sebagainya. Penjenisan berdasarkan prinsip G.I.R.1, mendapat liputan yang spesifik seperti dalam Nota EN di mukasurat 619, Heading 33.04:-

(A) BEAUTY OR MAKE-UP PREPARATIONS AND PREPARATIONS FOR THE CARE OF THE SKIN, INCLUDING SUNSCREEN OR SUN TAN PREPARATIONS

This part covers :

(3) Other beauty or make-up preparations and preparations for the care of the skin (other than medicaments), such as : face powders (whether or not compressed), baby powders (including talcum powder, not mixed, not perfumed, put up for retail sale), other powders and grease paints; beauty creams, cold creams, make-up creams, cleansing creams, skin foods (including those containing bees' royal jelly) and skin tonics or body lotions; petroleum jelly, put up in packing of a kind sold by retail for the care of the skin; barrier creams to give protection against skin irritants; anti-acne preparations (other than soaps of heading 34.01) which are designed primarily to cleanse the skin and which do not contain sufficiently high levels of active ingredients to be regarded as having a primary therapeutic or prophylactic effect against acne; toilet vinegars which are mixtures of vinegars or acetic acid and perfumed alcohol. Sunscreen or sun tan preparations are also included.

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Gambar :

SKIN CARE PRODUCT

Trade Name: SK-II Whitening Source Skin Brightener

SKIN CARE PRODUCT Trade Name: SK-II Whitening Source Skin Brightener

3304.99.900

Sejenis krim kecantikan berwarna putih, dipek dalam 75g/botol. Diperbuat dari air, saccharomycopsis ferment filtrate, glycerin dan sebagainya. Penjenisan berdasarkan prinsip G.I.R.1, mendapat liputan yang spesifik seperti dalam Nota EN di mukasurat 619, Heading 33.04:-

(A) BEAUTY OR MAKE-UP PREPARATIONS AND PREPARATIONS FOR THE CARE OF THE SKIN, INCLUDING SUNSCREEN OR SUN TAN PREPARATIONS

This part covers :

(3) Other beauty or make-up preparations and preparations for the care of the skin (other than medicaments), such as : face powders (whether or not compressed), baby powders (including talcum powder, not mixed, not perfumed, put up for retail sale), other powders and grease paints; beauty creams, cold creams, make-up creams, cleansing creams, skin foods (including those containing bees' royal jelly) and skin tonics or body lotions; petroleum jelly, put up in packing of a kind sold by retail for the care of the skin; barrier creams to give protection against skin irritants; anti-acne preparations (other than soaps of heading 34.01) which are designed primarily to cleanse the skin and which do not contain sufficiently high levels of active ingredients to be regarded as having a primary therapeutic or prophylactic effect against acne; toilet vinegars which are mixtures of vinegars or acetic acid and perfumed alcohol. Sunscreen or sun tan preparations are also included.

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3. Dengan menggunakan GIR 1 dan GIR 6 barangan telah dipenjeniskan di bawah kod tariff 5402.62.000 kepada Perintah Duti Kastam 1996.

EMBROIDERY THREAD Nama Perdagangan: RA 122 SUPER BRITE POLYESTER #5597 Jenama: Robinson- Anton

5402.62.000

1. Barangan merupakan sejenis benang yang berbentuk helaian benang berwarna putih dan berkilat. Ianya dikatakan Sewing thread dikenali RA 122 SUPER BRITE POLYESTER #5597. Mengikut analisis pakar ianya merupakan 100% polyester dan mempunyai nilai desitex sebanyak 279 dan bilangan ”ply” adalah dua. Ianya dibungkus dalam spool berukuran panjang 3000 meter, berat termasuk spool adalah 114gm dan digunakan for embroidery/monogramming and decorative stitching.

2. Penjenisan dibuat berdasarkan pengesahan pakar dan maklumat yang diberikan didapati ianya menepati kehendak keterangan EN di mukasurat 912 Section Note 4A dan tidak memenuhi kehendak Section 5(b), kepala Section XI, iaitu ;

SECTION XI TEXTILES AND TEXTILE ARTICLES

4.-(A)For the purposes of Chapters 50, 51, 52, 54 and 55, the expression " put up for retail sale " in relation to yarn means, subject to the exceptions in paragraph (B) below, yarn (single, multiple (folded) or cabled) put up :

(a) On cards, reels, tubes or similar supports, of a weight (including support) not exceeding :

(i) 85 g in the case of silk, waste silk or man-made filaments; or (ii) 125 g in other cases;

5.-For the purposes of headings 52.04, 54.01 and 55.08, the expression " sewing thread " means multiple (folded) or cabled yarn : (a) Put up on supports (for example, reels, tubes) of a weight (including support) not exceeding 1,000 g; (b) Dressed for use as sewing thread; and (c) With a final " Z " twist. Justeru itu ianya menepati kehendak keterangan EN di mukasurat 967, kepala 54.02.

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EMBROIDERY THREAD Nama Perdagangan: RA 122 SUPER BRITE POLYESTER #5597

Jenama: Robinson- Anton

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Gambar :

SKIN CARE PRODUCT Trade Name: SK-II Whitening Source Skin Brightener

CONTROLLER Trade Name: Link Box (Electrical) Brand: CAP-A1 Model: ACC10171

3304.99.900

Dagangan dalam kotak, mempunyai komponen elektrik dan elektronik dibahagian dalam. Ia merupakan kombinasi CPU board dan junction box. Digunakan sebagai support system dalam penyimpanan barang seperti dalam gudang barang (order picking distribution system). Ia boleh control, communicate with and supply power to the Answer Kits, batch display, Acculights and various equipment. Penjenisan berdasarkan prinsip G.I.R.1, mendapat liputan yang spesifik seperti dalam Nota EN di mukasurat 1688, HEADING 85.37 - BOARDS, PANELS, CONSOLES, DESKS, CABINETS AND OTHER BASES, EQUIPPED WITH TWO OR MORE APPARATUS OF HEADING 85.35 OR 85.36, FOR ELECTRIC CONTROL OR THE DISTRIBUTION OF ELECTRICITY, INCLUDING THOSE INCORPORATING INSTRUMENTS OR APPARATUS OF CHAPTER 90, AND NUMERICAL CONTROL APPARATUS, OTHER THAN SWITCHING APPARATUS OF HEADING 85.17

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A layer of vegetable materials (of the types proper to this heading) on a support of textile fabric, paper, etc., or put up between sheets of textile fabric, paper, etc., by stapling or simple sewing, is also classified in this heading.

3.Dengan menggunakan GIR 1 dan GIR 6 barangan telah dipenjeniskan di bawah

kod tariff 1404.90.000 kepada Perintah Duti Kastam 1996.

EROSION CONTROL PRODUCTS (OF VEGETABLE) Trade Name: Fibromat Erosion Control Blankets

1404.90.000

1. Barangan merupakan hasil bahan pertanian yang dikatakan erosion control products dikenali Fibromat Erosion Control Blankets yang berupa daun kering yang panjang berwarna coklat kekuningan dan dilapisi dengan jaringan plastik. Hasil analisis pakar ianya didapati mengandungi bahan pertanian 84.3 % dan dilapisi dengan 15.7% bahan plastik ( polypropylene dan polyethylene ). Didatangkan dalam gulungan bersaiz 2.4m x 42m atau 2.4m x 21m dan digunakan Sebagai pelapik yang digunakan untuk menanam rumput bagi mengawal hakisan tanah ( soil erosion ).

2. Penjenisan dibuat berdasarkan pengesahan pakar dan maklumat yang diberikan didapati dimana ianya tidak menepati kehendak EN di mukasurat 111, kepala 14.02 iaitu;

HEADING 14.02 - VEGETABLE MATERIALS OF A KIND USED PRIMARILY AS STUFFING OR AS PADDING (FOR EXAMPLE, KAPOK, VEGETABLE HAIR AND EEL-GRASS), WHETHER OR NOT PUT UP AS A LAYER WITH OR WITHOUT SUPPORTING MATERIAL.

This heading covers vegetable materials primarily used for stuffing furniture, cushions, mattresses, pillows, saddlery and harness, life-buoys, etc. These materials remain classified in the heading even if they have subsidiary uses.

tetapi memenuhi keterangan EN di mukasurat 114, kepada kepala 14.04, iaitu; HEADING 14.04 - VEGETABLE PRODUCTS NOT ELSEWHERE SPECIFIED OR INCLUDED.

(D) Other vegetable products. These products include : ………………………………..

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EROSION CONTROL PRODUCTS (OF VEGETABLE) Trade Name: Fibromat Erosion Control Blankets

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Keterangan :

(4) Precipitated calcium carbonate. Precipitated calcium carbonate (CaCO3) included in this heading results from the treatment of solutions of calcium salts with carbon dioxide. Used as an extender, in the preparation of toothpastes and face-powder, in medicine (treatment of rickets), etc.

3. Dengan menggunakan GIR 1 dan GIR 6 barangan telah dipenjeniskan di bawah kod tariff 2836.50.000 kepada Perintah Duti Kastam 1996.

Gambar : -Tiada-

CALCIUM CARBONATE Trade Name: Precipitated Calcium Carbonate Brand : TAK

2836.50.000

1. Barangan merupakan bahan mineral berupa serbuk halus berwarna putih dikatakan Calcium Carbonate dikenali sebagai Precipitated Calcium Carbonat berjenama : TAK. Mengikut analisis pakar barangan sesuai sebagai ’ caicium carbonate ’. Ianya yang dibungkus secara bulk. Dalam beg kertas dan digunakan act as extender in plastic film to lower cost and reduce stickness of film.

2. Penjenisan dibuat berdasarkan pengesahan pakar dan maklumat yang diberikan dimana ianya menepati kehendak keterangan EN di mukasurat 259, Chapter Notes 1 ( a ) kepada Chapter 28, iaitu ;

CHAPTER 28

INORGANIC CHEMICALS; ORGANIC OR INORGANIC COMPOUNDS OF PRECIOUS METALS,OF RARE-EARTH METALS, OF RADIOACTIVE ELEMENTS OR OF ISOTOPES

Chapter Notes.

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;

Memenuhi kehendak keterangan EN mukasurat 332, subjek A kepala 28.36 , iaitu;

HEADING 28.36 - CARBONATES; PEROXOCARBONATES (PERCARBONATES); COMMERCIAL AMMONIUM CARBONATE CONTAINING AMMONIUM CARBAMATE.

2836.50 - Calcium carbonate

(A) CARBONATES

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Keterangan :

Gambar :

POLYNINYL CHLORIDE (PVC) WIRE

POLYVINYL CHLORIDE (PVC) WIRE 3915.30.000

Sample dikatakan dari jenis polyvinyl chloride plastic scrap yang dimport dalam bentuk keratan-keratan yang telah dibuang copper wire dibahagian dalam. Bahan ini dikatakan akan digunakan `to recycle for making articles like shoes, slippers and etc’. Penjenisan berdasarkan prinsip G.I.R.1, mendapat liputan yang spesifik seperti dalam Nota EN di mukasurat 737, Chapter 39, iaitu;

HEADING 39.15 - WASTE, PARINGS AND SCRAP, OF PLASTICS.

The products of this heading may consist of broken or worn articles of plastics, clearly not usable for their original purposes, or ………………

Waste, parings and scrap of a single thermosetting material or of two or more thermoplastic materials mixed together, even if transformed into primary forms, are covered by the heading.

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POLYNINYL CHLORIDE STRAP

POLYVINYL CHLORIDE STRAP 3915.30.000

Sample dikatakan dari jenis polyvinyl chloride plastik strap lutsinar dipotong lebih kurang panjang 100cm dan lebar 1cm. Bahan ini dikatakan akan digunakan `to recycle for making articles like shoes, slippers and etc’. Penjenisan berdasarkan prinsip G.I.R.1, mendapat liputan yang spesifik seperti dalam Nota EN di mukasurat 737, Chapter 39, iaitu;

HEADING 39.15 - WASTE, PARINGS AND SCRAP, OF PLASTICS.

The products of this heading may consist of broken or worn articles of plastics, clearly not usable for their original purposes, or ………………

Waste, parings and scrap of a single thermosetting material or of two or more thermoplastic materials mixed together, even if transformed into primary forms, are covered by the heading.

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POLYVINYL CHLORIDE (PVC) SHEET

POLYVINYL CHLORIDE (PVC) SHEET

3915.30.000

Dagangan adalah bahan lebihan industri plastik. Sample dikatakan dari jenis polyvinyl chloride plastik strap berbagai warna dan saiz. Bahan ini dikatakan akan digunakan `to recycle for making articles like shoes, slippers and etc’. Penjenisan berdasarkan prinsip G.I.R.1, mendapat liputan yang spesifik seperti dalam Nota EN di mukasurat 737, Chapter 39, iaitu;

HEADING 39.15 - WASTE, PARINGS AND SCRAP, OF PLASTICS.

The products of this heading may consist of broken or worn articles of plastics, clearly not usable for their original purposes, or ……………… Waste, parings and scrap of a single thermosetting material or of two or more thermoplastic materials mixed together, even if transformed into primary forms, are covered by the heading.

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POLYVINYL CHLORIDE (PVC) CRUSHED

POLYVINYL CHLORIDE (PVC) CRUSHED

3904.10.000

Dagangan adalah bahan lebihan industri plastik dalam bentuk crushed flakes berbagai warna. Bahan ini dikatakan akan `undergo colour separation process’ sebelum dihantar ke kilang bagi membuat end products. Penjenisan berdasarkan prinsip G.I.R.1, mendapat liputan yang spesifik seperti dalam Nota EN di mukasurat 710, Chapter 39, iaitu ; Chapter Notes.

7.-Heading 39.15 does not apply to waste, parings and scrap of a single thermoplastic material, transformed into primary forms (headings 39.01 to 39.14). dan keterangan E.N di mukasurat 717, Chapter 39, iaitu;

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. ………………………………

(2) Powder, granules and flakes. In these forms they are employed for moulding, ….

(3) Blocks of irregular shape, lumps and similar bulk forms, whether or not containing fillers, colouring matter or other substances cited in Item (1) above.

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Motors remain classified here even when they are equipped with pulleys, with gears or gear boxes, or with a flexible shaft for operating hand tools.

Oleh itu berdasarkan maklumat tambahan yang diberi: Single phase, AC current dan output: 35 Watt, “ fan motor ini sesuai dipenjeniskan mengikut GIR 1 di bawah kod tariff 8501.40.100 sebagai AC motor, single phase, of an output up to 150 Watt.

FAN MOTOR Model : JS-1212

8501.40.100

Barangan ini merupakan sebuah motor yang lengkap terdiri daripada 2 komponen utama iaitu : Stator & Rotor dan di bahagian belakangnya dipasangkan dengan gear ( untuk berputar / static ) dan cable. Stator merupakan lingkaran copper wires yang dipasangkan pada stator core sedangkan rotor adalah conductor bar yang dipasangkan pada shaft. Rotor akan berputar apabila ujudnya electromagnetic field dalam motor tersebut. Motor ini belum dipasangkan dengan blades, grill dan switch untuk dijadikan sebagai kipas meja. Barangan ini sesuai dipenjeniskan di bawah no kepala 8501 sebagai rotary motor berdasarkan keterangan dalam EN, ms 1620-1621 seperti berikut: (I) ELECTRIC MOTORS Electric motors are machines for transforming electrical energy into mechanical power. This group includes rotary motors and linear motors. (A)Rotary motors produce mechanical power in the form of a rotary motion. They are of many types and sizes according to whether they operate on DC or AC, and according to the use or purpose for which they are designed. The motor housing may be adapted to the circumstances in which the motor will operate (e.g., dustproof, drip proof or flame proof motors; non-rigid mountings for belt driven motors, or for motors which will be subject to much vibration). Many motors may incorporate a fan or other device for keeping the motor cool during running. With the exception of starter motors for internal combustion engines (heading 85.11), the heading covers electric motors of all types from low power motors for use in instruments, clocks, time switches, sewing machines, toys, etc., up to large powerful motors for rolling mills, etc.

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Keputusan ini membatalkan keputusan yang telah dibuat melalui surat penjenisan KE.HE (96) 8414 / SB 150 / (6) bertarikh 11 Julai 2003 yang telah tersilap mempenjeniskan ‘ ceiling fan motor ‘ sebagai ‘ Part of fan ‘. ‘ Ceiling fan motor ‘ yang diimport bersama dengan sebuah capacitor adalah masih sesuai dipenjeniskan sebagai “ motor “ kerana motor tersebut yang memberikan ‘ essential character ‘ kepada keseluruhan barangan. Capacitor sama seperti “ pulley ” dan “ gear ” boleh di “ incorporate ” dengan motor berdasarkan keterangan yang diberikan dalam EN, ms1621 :

• Motors remain classified here even when they are equipped with pulleys, with gears or gear boxes, or with a flexible shaft for operating hand tools…..

Gambar :

FAN MOTOR Model : JS-1212

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Dagangan: 168.

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Motors remain classified here even when they are equipped with pulleys, with gears or gear boxes, or with a flexible shaft for operating hand tools.

Oleh itu berdasarkan maklumat tambahan yang diberi: Single phase, AC current dan output: 35 Watt, “ fan motor ini sesuai dipenjeniskan mengikut GIR 1 di bawah kod tariff 8501.40.100 sebagai AC motor, single phase, of an output up to 150 Watt.

FAN MOTOR Model : JS-1214

8501.40.100

Barangan ini merupakan sebuah motor yang lengkap terdiri daripada 2 komponen utama iaitu : Stator & Rotor dan di bahagian belakangnya dipasangkan dengan gear ( untuk berputar / static ) dan cable.

Stator merupakan lingkaran copper wires yang dipasangkan pada stator core sedangkan rotor adalah conductor bar yang dipasangkan pada shaft. Rotor akan berputar apabila ujudnya electromagnetic field dalam motor tersebut.

Motor ini belum dipasangkan dengan blades, grill dan switch untuk dijadikan sebagai kipas meja.

Barangan ini sesuai dipenjeniskan di bawah no kepala 8501 sebagai rotary motor berdasarkan keterangan dalam EN, ms 1620-1621 seperti berikut:

(I) ELECTRIC MOTORS

Electric motors are machines for transforming electrical energy into mechanical power. This group includes rotary motors and linear motors.

(A)Rotary motors produce mechanical power in the form of a rotary motion. They are of many types and sizes according to whether they operate on DC or AC, and according to the use or purpose for which they are designed. The motor housing may be adapted to the circumstances in which the motor will operate (e.g., dustproof, drip proof or flame proof motors; non-rigid mountings for belt driven motors, or for motors which will be subject to much vibration).

Many motors may incorporate a fan or other device for keeping the motor cool during running.

With the exception of starter motors for internal combustion engines (heading 85.11), the heading covers electric motors of all types from low power motors for use in instruments, clocks, time switches, sewing machines, toys, etc., up to large powerful motors for rolling mills, etc.

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Keputusan ini membatalkan keputusan yang telah dibuat melalui surat penjenisan KE.HE (96) 8414 / SB 150 / (6) bertarikh 11 Julai 2003 yang telah tersilap mempenjeniskan ‘ ceiling fan motor ‘ sebagai ‘ Part of fan ‘. ‘ Ceiling fan motor ‘ yang diimport bersama dengan sebuah capacitor adalah masih sesuai dipenjeniskan sebagai “ motor “ kerana motor tersebut yang memberikan ‘ essential character ‘ kepada keseluruhan barangan. Capacitor sama seperti “ pulley ” dan “ gear ” boleh di “ incorporate ” dengan motor berdasarkan keterangan yang diberikan dalam EN, ms1621 :

• Motors remain classified here even when they are equipped with pulleys, with gears or gear boxes, or with a flexible shaft for operating hand tools…..

Gambar :

FAN MOTOR Model : JS-1214

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Dagangan: 169.

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SURGICAL GLOVE INNER WRAPPING MACHINE Trade Name: HA Packaging Machine Type : HA 90.01

8422.40.000

Mesin ini merupakan sebuah mesin yang lengkap terdiri daripada cuffing finger chain ( to place gloves ), paper roll assembly, paper folding assembly ( to fold wrapping opening flaps ), paper cutting knife, paper transport arm, glove gripping pincers, front and central folding assemblies, package stacking magazine, vacuum pump, electric control dan switching panel. Cara mesin ini berfungsi diterangkan seperti berikut: The surgical gloves are placed manually onto the fingers of the cuffing finger chain. The cuffing of the gloves is done by the operators when they load the gloves onto the cuffing fingers. The wrapping paper is unrolled intermittently from the paper roll, folded automatically on its long sides and then cut by a knife to the required length. The paper transport arm transports the cut paper to the gloves placing station. In this station, the intermittently arriving gloves pairs are seized by the two gripping pincers and placed onto the pre-cut paper whereupon the glove wrapping is done. The pre-cut wrapping enters now the folding station. Front folding is done in the station. Thereupon, a folding sheet metal folds the wrapping in its center from the top and pushes the wrapping down through a lit. The folded wrapping is now transported to the magazine where the wrappings are stacked side by side standing on the centre fold.

Jelas daripada keterangan di para 2 bahawa mesin ini digunakan khas untuk membungkus surgical gloves dengan kertas. Oleh itu berdasarkan GIR 1 dan keterangan dalam EN, ms 1448:

This heading covers dish washing machines (for plates, glasses, spoons, forks, etc.), whether or not incorporating provision for drying, including electrically-operated types, whether or not domestic. The heading also covers machines of different types designed for cleaning or drying bottles or other containers, for filling or closing such containers (including machines for aerating beverages) and, generally, for packing (including heat-shrink wrapping) goods for sale, transport or storage. These include : (1)Machines (whether or not steam-operated) for cleaning, washing, rinsing or drying bottles, jars, cans, boxes, casks, milk churns, cream separator bowls or other containers. These machines sometimes incorporate provision for disinfection or sterilisation.

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(2)Machines for filling containers (e.g., casks, barrels, cans, bottles, jars, tubes, ampoules, boxes, packets or bags), frequently equipped with subsidiary automatic volume or weight control and with devices for closing the containers.

(3)Machines for aerating beverages. These are, in effect, bottle filling and closing machines with provision for supplying carbon dioxide gas simultaneously with the liquid.

(4)Bottle or jar closing, corking or capping machines; can closers and sealers (including those closing by soldering).

(5)Wrapping or cartoning machines, including those with provision for forming, printing, tying, stapling, taping, glueing, closing or otherwise finishing the packing. The heading includes machines for packing filled cans or bottles into external containers (crates, boxes, etc.).

Mesin ini sesuai dipenjeniskan di bawah kod tariff 8422.40.000 sebagai sebuah “ wrapping machine ”.

Gambar :

SURGICAL GLOVE INNER WRAPPING MACHINE

Trade Name: HA Packaging Machine Type : HA 90.01

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Dagangan: 17.

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CHASIS FITTED WITH ENGINE, USED

CHASIS FITTED WITH ENGINE, USED

8706.00.900

Barangan adalah 'chasis fitted with engine' terpakai yang digunakan untuk membuat truck / lori.

Barangan mendapat liputan di muka surat 1737, EN Vol. 4, Third Edition (2002) di bawah kepala 87.06 yang di antara lain menerangkan :-

This heading covers the chassis-frames or the combined chassis-body framework, for the motor vehicles of headings 87.01 to 87.05, fitted with their engines and with their transmission and steering gear and axles (with or without wheels). That is to say, goods of this heading are motor vehicles without bodies....................................

Berdasarkan diskripsi, kegunaan barangan, serta penerangan di atas, barangan sesuai di perjeniskan di bawah kod tarif 8706.00 900 yang memperuntukkan ' CHASSIS FITTED WITH ENGINES, FOR THE MOTOR VEHICLES OF HEADINGS 87.01 TO 87.05; Other'.

Keputusan adalah berdasarkan GIR 1 dan GIR 6.

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I.D. BRACELET

I.D. BRACELET 3926.90.990

1. Dagangan berbentuk nipis seperti gelang dengan pelbagai warna. Diperbuat daripada plastic. Dilengkapi dengan adjustable strap, safety fastener, colour coding dan pelbagai saiz. Dipasang pada pesakit dalam hospital untuk ‘patient identification’. 2. Apabila ‘I.D. BRACELET’ dipasang pada pesakit, ‘adjustable strap’ digunakan bagi menentukan kesesuai sais mengikut ukuran pergelangan tangan pesakit. Ia merupakan ‘ single use- cut & throw upon discharge of patient ‘. Analisis kimia mendapati I.D BRACELET diperbuat daripada bahan plastic. 3. Dagangan mendapat liputan EN, heading notes HS 39.26 di mukasurat 744 ;

“ This heading covers articles, not elsewhere specified or included, of plastics (as defined in Note 1 to the Chapter ) or of other materials of headings 39.01 to 39.14 “

4. Dengan menggunakan GIR 1 dagangan ini dipenjeniskan di bawah nombor kod tarif 3926.90.990

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-Tiada-

PLANT GROWTH REGULATOR Nama Perdagangan: Phytotamin

3808.30.390

1. Barangan merupakan bahan kimia yang berupa serbuk halus berwarna ‘beige’ dikatakan Plant Growth Regulator dan dikenali sebagai PHYTOTAMIN. Setelah dianalisis didapati ianya mengandungi bahan-bahan minieral ( magnesium, aluminium, silicon, kalium dan ferum ) dan sebatian amine dengan nilai ash sebanyak 81%. Ianya dikatakan to be used in agriculture as to strengthen plant in general and help to prevent or resist diseases caused by fungi and bacteria.

2. Penjenisan dibuat berdasarkan pengesahan pakar dan maklumat yang diberikan dimana ianya menepati keterangan EN di mukasurat 682, kepada kepala 38.08, iaitu ;

HEADING 38.08 - ……………..GROWTH REGULATORS, …………………..……………, PUT UP IN FORMS OR PACKINGS FOR RETAIL SALE OR AS PREPARATIONS OR ARTICLES (FOR EXAMPLE, SULPHUR-TREATED BANDS, WICKS AND CANDLES, AND FLY-PAPERS) (+).

(III) Herbicides, anti-sprouting products, plant-growth regulators …………………..

Plant-growth regulators are applied to alter the life processes of a plant so as to accelerate or retard growth, enhance yield, improve quality or facilitate harvesting, etc. Plant hormones (phytohormones) are one type of plant-growth regulator (e.g., gibberellic acid). Synthetic organic chemicals are also used as plant-growth regulators.

3. Dengan menggunakan GIR 1 dan GIR 6 barangan telah dipenjeniskan di bawah kod tariff 3808.30.390 kepada Perintah Duti Kastam 1996.

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PLANT GROWTH REGULATOR Nama Perdagangan: Polymer S

3808.30.310

1. Barangan merupakan bahan kimia yang berupa cecair jernih tidak berwarna dan berbau seperti bahan kimia dikatakan Plant Growth Regulator dan dikenali sebagai POLYMERS. Setelah dianalisis didapati ianya mengandungi air ( 82.3% ), ‘derivative of butyric acid’, ‘nitogen containing compound’ dan mineral ( magnesium, Zinc dan ferum ) dengan pH 12 dan nilai abu sebanyak 10.5%. Ianya dikatakan to be used in agriculture as to strengthen plant’s stems, buds and cores, increase new leaves size etc.

2. Penjenisan dibuat berdasarkan pengesahan pakar dan maklumat yang diberikan dimana ianya menepati keterangan EN di mukasurat 682, kepada kepala 38.08, iaitu ;

HEADING 38.08 - ……………..GROWTH REGULATORS, …………………..……………, PUT UP IN FORMS OR PACKINGS FOR RETAIL SALE OR AS PREPARATIONS OR ARTICLES (FOR EXAMPLE, SULPHUR-TREATED BANDS, WICKS AND CANDLES, AND FLY-PAPERS) (+).

(III) Herbicides, anti-sprouting products, plant-growth regulators …………………..

Plant-growth regulators are applied to alter the life processes of a plant so as to accelerate or retard growth, enhance yield, improve quality or facilitate harvesting, etc. Plant hormones (phytohormones) are one type of plant-growth regulator (e.g., gibberellic acid). Synthetic organic chemicals are also used as plant-growth regulators.

3. Dengan menggunakan GIR 1 dan GIR 6 barangan telah dipenjeniskan di bawah kod tariff 3808.30.310 kepada Perintah Duti Kastam 1996.

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FRUIT JUICE

Trade Name: Sunkist Lots of Pulp Pure Premium Orange Juice 100% Purely Squeezed Brand : Sunkist

FRUIT JUICE Trade Name: Sunkist Lots of Pulp Pure Premium Orange Juice 100% Purely Squeezed Brand : Sunkist

2009.12.910

Dagangan berupa sejenis minuman cecair berwarna kuning dan terdapat cebisan-cebisan kecil orange. Ia mengandungi air (89.63%), peratus keasidan (sebagai asid sitrik) 0.7%, brix value (12.6%), Vitamin C (8.2mg/100ml ), nilai phosphorus (0.04%), Potasium (0.2%) dan nilai ash (0.5%). Penjenisan berdasarkan prinsip G.I.R.1, mendapat liputan yang spesifik seperti dalam Nota EN di mukasurat 171 :- Sub heading 2009: fruits juice ( including grape must ) and vegetable juices, unfermented and not containing added spirit, whether or not containing sugar or other sweetening matter – mixture of juices, ready for immediate consumption

The juices of this heading may be concentrated (whether or not frozen) or in the form of crystals or powder provided, in the latter case, that they are entirely or almost entirely soluble in water. Such products are usually obtained by processes involving either heat (whether or not in a vacuum) or cold (lyophilisation).

Certain concentrated juices can be distinguished from their corresponding non-concentrated juices on the basis of their Brix value (see Subheading Note 3 to this Chapter). Brix value:- 3.- For the purposes of subheadings 2009.12, 2009.21, 2009.31, 2009.41, 2009.61 and 2009.71, the expression " Brix value " means the direct reading of degrees Brix obtained from a Brix hydrometer or of refractive index expressed in terms of percentage sucrose content obtained from a refractometer, at a temperature of 20 °C or corrected for 20 °C if the reading is made at a different temperature

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Dagangan: 174.

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LINK ASSY POWER STEERING FOR TOYOTA INNOVA Part No : 44200-0K050

LINK ASSY POWER STEERING FOR TOYOTA INNOVA Part No : 44200-0K050

8708.99.990

Barangan adalah ’Link Assy Power Steering’ iaitu alat untuk ’steer the vehicle wheels’ di mana satu bahagian disambung kepada ‘steering wheel’ melalui ‘pinion and valve assy’ dan satu bahagian lagi disambung kepada roda kenderaan melalui ‘tie rod’. Barangan adalah terdiri daripada beberapa komponen penting seperti ’pinion and rack’, dan ’tie rod’.

Barangan tidak mendapat liputan khas di bawah mana-mana kepala kecuali di muka surat 1739, EN Vol. 4, Third Edition (2002) di bawah kepala 87.08 yang di antara lain menerangkan :-

This heading covers parts and accessories of the motor vehicles of headings 87.01 to 87.05, provided the parts and accessories fulfil both the following conditions :

(i)They must be identifiable as being suitable for use solely or principally with the above-mentioned vehicles; and

(ii)They must not be excluded by the provisions of the Notes to Section XVII (see the corresponding General Explanatory Note).

Parts and accessories of this heading include :

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Berdasarkan diskripsi, kegunaan barangan, serta penerangan di atas, barangan sesuai di perjeniskan di bawah kod tarif 8708.99.990 yang memperuntukkan ' PARTS AND ACCESSORIES OF THE MOTOR VEHICLES OF HEADINGS 87.01 TO 87.05; Other; Other parts and accessories: other ’.

Keputusan adalah berdasarkan GIR 1 dan GIR 6.

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Dagangan: 175.

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-Tiada-

HALOGENATED OLEFIN COPOLYMER Trade Name: HALAR®6614

3904.69.900

1. Barangan merupakan bahan kimia berupa serbuk halus berwarna hijau dikatakan Halogenated Olefin Copolymer dikenali sebagai HALAR® 6614. Mengikut analisis pakar sampel terdiri daripada ethylene chlorotrifluoroethylene copolymer dan bahan-bahan mineral ( SiO2, CaO, TiO2, Cr2O3 dan CoO ). Ianya digunakan sebagai plastic coating ( powder coating ) for jigs/rack.

2. Penjenisan dibuat berdasarkan pengesahan pakar dan maklumat yang diberikan dimana ianya menepati kehendak keterangan EN di mukasurat 710, Chapter Notes 3, 4 dan 6 kepada Chapter 39 dan GEN di mukasurat 717 dan 718, kepada Chapter 39 serta keterangan EN di mukasurat 726, kepala 39.04, iaitu;

HEADING 39.04 - POLYMERS OF VINYL CHLORIDE OR OF OTHER HALOGENATED OLEFINS, IN PRIMARY FORMS.

- Fluoro-polymers :

3904.69- - Other

This heading covers ………………….., fluoropolymers and polymers of other halogenated olefins. For the classification of polymers (including copolymers), chemically modified polymers and polymer blends, see the General Explanatory Note to this Chapter…………………………

Other fluoro-polymers include polymers of chlorotrifluoroethylene, poly(vinylidene fluoride), etc.

3. Dengan menggunakan GIR 1 dan GIR 6 barangan telah dipenjeniskan di bawah kod tariff 3904.69.900 kepada Perintah Duti Kastam 1996.

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Dagangan: 176.

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SYNTHETIC ENGINE OIL Trade Name:SYNTIUM 5000 SM 0W 40 Brand : PETRONAS

3403.19.100

1. Barangan merupakan bahan berminyak berupa cecair likat berwarna perang dikatakan Synthetic Engine Oil dikenali sebagai SYNTIUM 5000 SM 0W 40, Jenama : PETRONAS. Hasil analisis pakar barangan didapati sesuai dengan polyalphaolefin. Ianya berfungsi sebagai minyak pelincir untuk enjin kereta .

2. Penjenisan dibuat berdasarkan pengesahan pakar dan maklumat yang diberikan dimana ianya menepati kehendak keterangan EN di mukasurat 632, kepada kepala 34.03, iaitu ;

HEADING 34.03 - LUBRICATING PREPARATIONS (INCLUDING CUTTING-OIL PREPARATIONS, BOLT OR NUT RELEASE PREPARATIONS, ANTI-RUSTOR ANTI-CORROSION PREPARATIONS AND MOULD RELEASE PREPARATIONS, BASED ON LUBRICANTS) …………………….., BUT EXCLUDING PREPARATIONS CONTAINING, AS BASIC CONSTITUENTS, 70 % OR MORE BY WEIGHT OF PETROLEUM OILS OR OF OILS OBTAINED FROM BITUMINOUS MINERALS.

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 ……………….. However, the heading also includes synthetic lubricating preparations based on, for example, dioctyl or dinonyl sebacates, phosphoric esters, polychlorobiphenyls, poly(oxyethylene) (polyethylene glycol) or poly(oxypropylene) (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).

3. Dengan menggunakan GIR 1 dan GIR 6 barangan telah dipenjeniskan di bawah kod tariff 3403.19.100 kepada Perintah Duti Kastam 1996.

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SYNTHETIC ENGINE OIL Trade Name:SYNTIUM 5000 SM 0W 40

Brand : PETRONAS

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Dagangan: 177.

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These include : C) Lightning arresters. These are protective devices designed to protect high tension cables or electrical installations from the effects of lightning; they consist of a device normally insulating to the high tension line but which breaks down and becomes a conducting path to earth in the event of exceptionally high voltages which otherwise would damage the line or electrical installation. Among the many types are metal oxide arresters, carbon granule arresters, arresters consisting of a horned spark gap or guard shield mounted on an insulator or an insulator chain, electrolytic arresters, ………….

TELEPHONE LINE TERMINAL WITH LIGHTNING ARRESTOR Trade Name: External Distribution Point Model : DDP01319

8535.40.000

Barangan ini merupakan sebuah terminal talian telefon yang mengandungi 10 buah connectors dan masing-masing dihubungkan dengan “ lightning arrestor ” pada hujung terminal dan kesemuanya pula dihubungkan ke sebuah earth cable.

Terminal ini akan dipasangkan pada tiang talipon bagi menyambungkan talian telefon Ibu sawat ke talian rumah kediaman / kedai ( Maksima 10 talian sahaja ).

Dengan adanya lightning arrestor di dalamnya, terminal ini dapat mengelak daripada berlakunya kemalangan seperti shor- circuit jika disambar oleh petir. Arus dengan voltage yang tinggi dapat disalurkan ke bawah tanah melalui earth cable tersebut.

Perlindungan yang diberikan oleh “ lightning arrestor ” boleh mencapai hingga 10 kV.

Oleh itu barangan ini boleh disifatkan mempunyai 2 komponen utama iaitu “ connectors ” yang boleh dipenjeniskan di bawah no kepala 8536 dan “ lightning arrestor ” di bawah no kepala 8535.

Berdasarkan GIR 3 (b), barangan ini sesuai diperjeniskan di bawah kod tariff no kepala 8535 kerana “ lightning arrestor ” merupakan “ essential character ” kepada keseluruhan barangan tersebut. Oleh itu barangan ini sesuai dipenjeniskan di bawah kod tariff 8535.40.000 berdasarkan keterangan dalam EN, ms 1684 :

This heading covers electrical apparatus generally used in power distribution systems. The provisions of Explanatory Note to heading 85.36 apply, mutatis mutandis, as regards the technical characteristics and the functioning of apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits. The heading covers apparatus of the kinds described in Explanatory Note to heading 85.36, when for a voltage exceeding 1,000 volts.

Page 112: code tariff

Gambar :

TELEPHONE LINE TERMINAL WITH LIGHTNING ARRESTOR Trade Name: External Distribution Point

Model : DDP01319

Page 113: code tariff

Dagangan: 178.

Kod Tarif :

Keterangan :

Gambar :

PYROLYSIS PLANT – 30 METRIC TON

PYROLYSIS PLANT – 30 METRIC TON 8479.89.900

Barangan yang dipohon adalah “ Pyrolysis plant ( Pyrolsis Process – Step 1 ) “ sahaja yang merupakan sebahagian daripada recycle plant untuk recover fuel oil, carbon black & steel. STEP lain adalah CARBON BLACK PROCESS ( Step 2 ) dan FUEL OIL AND RECYCLE PROCESS ( Step 3 ).

Bahagian ini terdiri daripada :

a. Conveyor system: bagi mengangkut rubber / plastic waste seperti tayar buruk ke pyrolysis chamber. b. Pyrolysis chamber: bagi membakar waste ( sehingga 1000 deg C ) yang dihubungkan kepada furnace dan temperature sensor. c. Separator : bagi mengasingkan slag ( carbon black & steel wire ) pada suhu 300 deg C. d. Vibration screen : Vibrate the slag. The steel is extract out while the carbon black flows into an enclosed section to prepare for its processing in the carbon black system.

Oleh itu, Pyrolysis plant ini mempunyai 4 buah mesin utama yang masing-masing mempunyai fungsinya tersendiri. Berdasarkan Chapter Note 7, Chapter 84:

7.-A machine which is used for more than one purpose is, for the purposes of classification, to be treated as if its principal purpose were its sole purpose.

Subject to Note 2 to this Chapter and Note 3 to Section XVI, a machine the principal purpose of which is not described in any heading or for which no one purpose is the principal purpose is, unless the context otherwise requires, to be classified in heading 84.79.

Pyrolysis plant ini sesuai dipenjeniskan di bawah kod tariff 8479.89.900 sebagai “ Machine having individual functions, not specified or included elsewhere in Chapter 84 ”.

Page 114: code tariff

Dagangan: 179.

Kod Tarif :

Keterangan :

RECIPROCATING PUMP Trade Name: Cryogenic Reciprocating Pump Series : NDPD Brand : ACD

8413.50.000

Pam ini dilengkapi dengan sebuah motor, vacuum jacketed dan valves yang digunakan untuk mengepam cecair gas seperti oxygen, nitrogen, argon daripada tangki simpanan ke high pressure gas cylinder ( inlet 1 in NPT and outlet 2 in NPT ).

Berdasarkan keterangan dalam risalah, pam ini mempunyai sebuah crosshead piston di dalamnya 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 sama dengan“ Diaphragm – type reciprocating pump ” atau ‘ piston / plunger driven type pump ‘.

Oleh itu berdasarkan keterangan dalam EN, ms 1418:

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. Multi-cylinder pumps are used for increased output. The cylinders may be either in line or in a star shape.

Pam ini sesuai dipenjeniskan mengikut GIR 1 di bawah kod tariff 8413.50.000 sebagai “ Reciprocating Positive Displacement Pump ”

Page 115: code tariff

Gambar :

RECIPROCATING PUMP Trade Name: Cryogenic Reciprocating Pump

Series : NDPD Brand : ACD

Page 116: code tariff

Dagangan: 18.

Kod Tarif :

Keterangan :

Gambar :

HOSPITAL INCONTINENCE COVER Brand : SOS

HOSPITAL INCONTINENCE COVER Brand : SOS

4818.40.300

Padding, berlapik plastik dibahagian bawah. Dikatakan sebagai pelapik kepada pesakit yang mempunyai masalah tidak dapat mengawal kencing atau prosidur selepas pembedahan (incontinence problems or post surgical procedures ). Penjenisan berdasarkan prinsip G.I.R.1.

Dagangan ini mendapat liputan yang spesifik seperti dalam Nota EN di mukasurat 893:-

4818.40- Sanitary towels and tampons, napkins and napkin liners for babies and similar sanitary articles

This heading covers toilet paper and similar paper, cellulose wadding and webs of cellulose fibres, of a kind used for household or sanitary purposes :

(1) in strips or rolls of a width not exceeding 36 cm;

(2) in rectangular (including square) sheets of which no side exceeds 36 cm in the unfolded state;

(3) cut to shape other than rectangular (including square).

It also covers household, sanitary or hospital articles, as well as articles of apparel and clothing accessories, of paper pulp, paper, cellulose wadding or webs of cellulose fibres.

Page 117: code tariff

Dagangan: 180.

Kod Tarif :

Keterangan :

Gambar :

OIL SKIMMING SYSTEM Model : RBS-25DIW Brand : Aquaguard

OIL SKIMMING SYSTEM Model : RBS-25DIW Brand : Aquaguard

8479.89.900

Barangan ini merupakan suatu sistem yang terdiri daripada oil skimmer,floating hose c/w reel, floating oil storage tank & power unit yang digunakan bagi « recover diesel / fuel oil / bunker / wethered heavy oil / fish oil yang tercemar di laut ”.

Oil skimmer merupakan sebuah mesin yang mempunyai aqua-guard rotating brush / drum / disc / weir skimmer di dalamnya yang boleh berfungsi untuk berputar dan menangkap minyak dari permukaan air. Minyak yang masuk ke dalam skimmer ini kemudiannya akan dikikis dengan scraper dan jatuh ke dalam takungan sebelum disedut keluar melalui hose ke tangki simpanan. Setiap aqua-guard rotating brush / drum/ disc / weir skimmer mengandungi sebuah free floating skimmer head, internal high capacity pump,weir system, diesel /hydraulic power pack, transfer dan hydraulic hose set.Weir system is a system consisting a self-adjusting collar ( bellows ) where oil flows over the bellows and into a central sump where the oil is collected and then transfered from the skimmer head by the pump system.

Power unit adalah diesel / hydraulic unit, powered by an electric start diesel engine manakala floating oil storage tank diperbuat daripada PVC coated polyester dan dilengkapi dengan 3 in male camlock quick fittings at the inlet. Outlet is equipped with 3 in female cam lock and PVC ball valve dan mempunyai Capacity : 10 m3 ( 2640 US Gallons ).

Barangan yang hampir sama ” Oil Spill Containment System ” telah pernah dipenjeniskan oleh Ibu Pejabat di bawah kod tarif 8479.89.900 mengikut surat penjenisan KE.HE (96) 3923/ SB 92 /3 bertarikh 26 Disember 1998.

Oleh itu sistem ini sesuai juga dipenjeniskan mengikut GIR 1 di bawah kod tarif 8479.89.900 sebagai ” sebuah machine atau mechanical appliance having individual function, not specified or included elsewhere in Chapter 84 ”.

Page 118: code tariff

Dagangan: 181.

Kod Tarif :

Keterangan :

Gambar :

FUEL FILTER Model : MB 220900

FUEL FILTER Model : MB 220900

8421.23.900

Barangan ini merupakan barangan siap yang diperbuat daripada steel casing ( body/canister ) dan beberapa bahagian lain lagi yang terdiri daripada filter element ( diperbuat daripada kertas ), o-ring, separator,reinforcement rubber, bottom plate & gasket.

Filter ini akan dipasangkan di antara Tangki minyak ( fuel ) dengan fuel pump sebelum disalurkan ke dalam injin. Penjenisan ke atas filter ini bergantung kepada “ saiz pore “ pada element kertas tersebut samada menepati panduan yang diberikan seperti berikut :- Fuel System

Paper Cartridge which is capable of filtering out particles larger than 50 to 100 microns ( size of a human hair )

Oleh itu memandangkan saiz pore filter element ( kertas ) nya hanya 43 ± 5 microns sahaja, filter ini adalah sesuai dipenjeniskan mengikut GIR 1 di bawah kod tariff 8421.23.900 sebagai “ fuel filter for internal combustion engines “.

Page 119: code tariff

Dagangan: 182.

Kod Tarif :

Keterangan :

Gambar :

GLUE Trade Name : Elmer’s Washable Safe Non Toxic School Glue

Model : E304

GLUE Trade Name : Elmer’s Washable Safe Non Toxic School Glue Model : E304

3506.10.000

a) Dagangan merupakan sejenis ‘glue’ diisi dalam 118ml botol plastik. Digunakan sebagai ‘glue’.

b) Dagangan mendapat liputan EN, heading notes HS 35.06 , Section VI, di m.s 645 yang menjelaskan seperti berikut ;

The heading covers :

(A) Products suitable for use as glues or adhesives and put up for retail sale as glues or adhesives, not exceeding a net weight of 1 kg.

“ This group covers the prepared glues………use as glues or adhesives, provided they are put up for retail sale as glues or adhesives in packages the content of which dose not exceed 1 kg “

c) Dagangan diperjeniskan mengikut rukun pentafsiran GIR 1

Page 120: code tariff

Dagangan: 183.

Kod Tarif :

Keterangan :

Gambar :

DUCTILE IRON HANDLE NUT

DUCTILE IRON HANDLE NUT 7308.40.900

a) Dagangan diperbuat daripada kepingan besi dibentuk khas dengan lubang dibahagian tengah seakan-akan ‘nut’ dan dikenali sebagai ‘ ductile iron handle nut ‘. Digunakan untuk ‘nut that attaches to the handle stud to mount the handle to the unit as an adjustable screw jack for supporting ringlock scaffold system ‘ .

b) Dagangan ini mendapat liputan EN, heading note HS 73. 08 di mukasurat 1261 menjelaskan bahawa;

“ This heading also covers parts such as flat-rolled product, “ wide flat “ including so-called universal plates, strip, rods, angles , shapes, section , tubes , which have been prepared (e.g., drilled, bent or notched) for use in structures “

c) Dengan menggunakan GIR 1 dagangan ini dipenjeniskan di bawah nombor kod tarif 7308.40.900.

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Dagangan: 184.

Kod Tarif :

Keterangan :

Gambar :

POLYVINYL CHLORIDE (PVC) FLAKES

POLYVINYL CHLORIDE (PVC) FLAKES

3904.10.000

Dagangan ini adalah jenis polyvinyl chloride plastic scrap yang dimport dalam bentuk flakes berwarna putih. Bahan ini dikatakan akan dicampurkan dengan komponen fiber dan lain-lain additives untuk menghasilkan fiber composite melalui proses extrusion. Penjenisan berdasarkan prinsip G.I.R.1, mendapat liputan yang spesifik seperti dalam Nota EN di mukasurat 710, Chapter 39, iaitu;

Chapter Notes.

7.-Heading 39.15 does not apply to waste, parings and scrap of a single thermoplastic material, transformed into primary forms (headings 39.01 to 39.14).

dan keterangan E.N di mukasurat 717, Chapter 39, iaitu ;

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. ………………………………

(2) Powder, granules and flakes. In these forms they are employed for moulding, ….

(3) Blocks of irregular shape, lumps and similar bulk forms, whether or not containing fillers, colouring matter or other substances cited in Item (1) above.

Page 122: code tariff

Dagangan: 185.

Kod Tarif :

Keterangan :

Gambar :

WATER FILTER Brand : COWAY

Model : CHP-03AL Trade Name: Coway Water Filtration System

WATER FILTER Brand : COWAY Model : CHP-03AL Trade Name: Coway Water Filtration System

8421.21.00

Dagangan berupa jenis portable size ( 344mm (W) 540mm (D) 525mm (H), dengan berat lebih kurang 20kg, electrically operated, menapis dan mengeluarkan air bersih untuk diminum. Model ini mempunyai lima jenis filter mechanism (neo-sense filter, membrane filter, post carbon filter, fine filter dan ceramic filter). Penapisan dibuat secara reverse osmosis dan boleh diminum dalam suhu normal, sejuk atau panas. Penjenisan berdasarkan prinsip G.I.R.1 dan 6, mendapat liputan yang spesifik seperti dalam Nota EN di mukasurat surat1443, Sub heading 84.21:- (A)Filtering and purifying machinery, etc., for liquids, including water softeners. The liquid filters of this group separate solid, fatty, colloidal, etc., particles from a liquid, for example, by passing it through a sheet, membrane or mass of porous material (e.g., cloth, felt, wire-cloth, skin, stoneware, porcelain, kieselguhr, sintered metallic powders, asbestos, paper pulp, cellulose, charcoal, animal black, sand). In the treatment of drinking water, some of these materials (e.g., porcelain and charcoal) remove bacteria, etc., in the process of filtration; filters using these materials are therefore sometimes called "water purifiers". Filters are also used to eliminate liquids from materials in the form of a slurry (e.g., from ceramic materials or ore concentrates). The heading covers liquid filters whether of the gravity, suction (or vacuum) or pressure types.

Page 123: code tariff

Dagangan: 186.

Kod Tarif :

Keterangan :

Gambar :

POLYPROPYLENE (PP) FLAKES

POLYPROPYLENE (PP) FLAKES 3902.10.900

Dagangan dari jenis polypropylene scrap yang dimport dalam bentuk flakes pelbagai warna. Bahan ini dikatakan akan dicampurkan dengan komponen fiber dan lain-lain additives untuk menghasilkan fiber composite melalui proses extrusion. Penjenisan berdasarkan prinsip G.I.R.1, mendapat liputan yang spesifik seperti dalam Nota EN di mukasurat 710, Chapter 39 , iaitu ;

Chapter Notes.

7.-Heading 39.15 does not apply to waste, parings and scrap of a single thermoplastic material, transformed into primary forms (headings 39.01 to 39.14).

dan keterangan E.N di mukasurat 717, Chapter 39, iaitu;

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. ………………………………

(2) Powder, granules and flakes. In these forms they are employed for moulding, ….

(3) Blocks of irregular shape, lumps and similar bulk forms, whether or not containing fillers, colouring matter or other substances cited in Item (1) above.

Page 124: code tariff

Dagangan: 187.

Kod Tarif :

Keterangan :

Gambar :

POLYETHYLENE (PE) FLAKES

POLYETHYLENE (PE) FLAKES 3901.20.000

Dagangan dari jenis polyethylene scrap yang dimport dalam bentuk flakes pelbagai warna. Bahan ini dikatakan akan dicampurkan dengan komponen fiber dan lain-lain additives untuk menghasilkan fiber composite melalui proses extrusion. Penjenisan berdasarkan prinsip G.I.R.1, mendapat liputan yang spesifik seperti dalam Nota EN di mukasurat 710, Chapter 39, iaitu ;

Chapter Notes.

7.-Heading 39.15 does not apply to waste, parings and scrap of a single thermoplastic material, transformed into primary forms (headings 39.01 to 39.14).

dan keterangan E.N di mukasurat 717, Chapter 39, iaitu;

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. ………………………………

(2) Powder, granules and flakes. In these forms they are employed for moulding, ….

(3) Blocks of irregular shape, lumps and similar bulk forms, whether or not containing fillers, colouring matter or other substances cited in Item (1) above.

Page 125: code tariff

Dagangan: 188.

Kod Tarif :

Keterangan :

Gambar :

PREPARATION FOR WASHING THE SKIN Trade Name: Nivea for Men, Pure & Control Face Wash

Brand: Nivea

PREPARATION FOR WASHING THE SKIN Trade Name: Nivea for Men, Pure & Control Face Wash Brand: Nivea

3401.30.000

Dagangan berupa cecair pekat bewarna hijau yang lutsinar dan berbau wangi, di pek dalam tiub plastik. Mengandungi surfactant (non-ionic), air (82.2%) dan vegetable oil, bahan tidak meruap 17.2% dan abu 2.2%. Mengikut risalah yang dikemukakan, dagangan ini digunakan untuk penjagaan kulit muka ( effective deep cleansing care and shine control for oily skin ). Penjenisan berdasarkan prinsip G.I.R.1, mendapat liputan yang spesifik seperti dalam Nota EN di mukasurat 628 :-

HEADING 34.01 - SOAP; ORGANIC SURFACE-ACTIVE PRODUCTS AND PREPARATIONS FOR USE AS SOAP, IN THE FORM OF BARS, CAKES, MOULDED PIECES OR SHAPES, WHETHER OR NOT CONTAINING SOAP; ORGANIC SURFACE-ACTIVE PRODUCTS AND PREPARATIONS FOR WASHING THE SKIN, IN THE FORM OF LIQUID OR CREAM AND PUT UP FOR RETAIL SALE, WHETHER OR NOT CONTAINING SOAP; PAPER, WADDING, FELT AND NONWOVENS, IMPREGNATED, COATED OR COVERED WITH SOAP OR DETERGENT.

3401.30 - Organic surface-active products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap

Page 126: code tariff

Dagangan: 189.

Kod Tarif :

Keterangan :

Gambar :

-Tiada-

STERILISED MILK STRAWBERRY FLAVOURED Trade Name: Magnolia High Calcium Low Fat Milk.

2202.90.000

Dagangan adalah sejenis minuman berupa cecair berwarna merah jambu dipek dalam botol 220ml, 445ml dan 850ml. Dagangan ini mengandungi susu, sukros, minyak sayuran, karbohidrat dan protein (2%). Peratus bahan tidak meruap ialah 19%. Penjenisan berdasarkan prinsip G.I.R.1, mendapat liputan yang spesifik seperti dalam Nota EN di mukasurat 187, HEADING 22.02 - WATERS, INCLUDING MINERAL WATERS AND AERATED WATERS, CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER OR FLAVOURED, AND OTHER NON-ALCOHOLIC BEVERAGES, NOT INCLUDING FRUIT OR VEGETABLE JUICES OF HEADING 20.09.

(B) Other non-alcoholic beverages, not including fruit or vegetable juices of heading 20.09.

This group includes inter alia: (1) Tamarind nectar rendered……. (2) Certain other beverages ready for consumption, such as those with a basis of milk and cocoa.

Page 127: code tariff

Dagangan: 19.

Kod Tarif :

Keterangan :

Gambar :

DIGITAL COLOUR PHOTO PRINTER Nama Perdagangan: Compact Photo Printer

Model: Selphy CP 750 Jenama: Canon

DIGITAL COLOUR PHOTO PRINTER Nama Perdagangan: Compact Photo Printer Model: Selphy CP 750 Jenama: Canon

8443.59.000

Barangan ini merupakan sejenis digital colour photo printer yang menggunakan ”dye-sublimation thermal print method (with overcoating) ,dengan resolution 300 x 300 dpi bagi mencetak gambar foto yang berkualiti tinggi.

Cara cetakannya ialah dengan dihubungkan terus kepada digicamera / komputer atau cacakkan memory card pada card slot di bahagian depan atau secara bluetooth (wireless) daripada telefon mudah alih. Image boleh dilihat pada LCD screen di bahagian atas sebelum dicetak.

Printer seperti ini sesuai diperjeniskan mengikut GIR 1 & GIR 6 di bawah kod tariff 8443.59.000 sebagai “ other printer “

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Dagangan: 190.

Kod Tarif :

Keterangan :

Gambar :

AGRICULTURE NET (USED)

AGRICULTURE NET (USED) 5608.19.000

a) Dagangan berbentuk gulungan plastic berwarna putih, corak yang sekata dan berlubang-lubang seperti jaring. Ia dikatakan ‘ agriculture net ‘ dan digunakan untuk ‘ protection of plants ‘.

b) Laporan analisis, (PJ) IKA 3686/07-0 bertarikh 23.11.2007 mendapati sampel dagangan diperbuat daripada polyethylene.

c) Legal text to sub – heading notes (2) to heading 56.08 , Section VII , di m.s 710 ;

(2) Made up fishing nets and other made up nets, of textile materials“

Made up nets of this heading are (restricted) to those nets not covered more specifically by other headings of the Nomenclature. The heading includes fishing net, camouflage nets………nets for protection against insects, etc.

d) Dagangan diperjeniskan mengikut rukun pentafsiran GIR 1

Page 129: code tariff

Dagangan: 191.

Kod Tarif :

Keterangan :

(2) Hot-rolling upon a mandrel or a plug :

- in a three slanted rolls elongator (Assel or Transval) used in major part for the manufacture of bearing tubes or a two slanted rolls elongator with guiding discs (Diescher process) or a three slanted planetary elongator or - in a " continuous tube rolling mill " having different sets of rolls upon a " free floating " or semi-floating restrained mandrel (Neuval or Dalmine process) or - in a pilger mill or

FIN TUBE Trade Name: air Cooled Heat Exchanger Fin Tube

7304.39.900-(of iron non-alloy steel, other than cold-drawn or cold-rolled (cold reduced)) 7304.49.900-(of stainless steel, other than cold-drawn or cold-rolled (cold reduced))

Barangan ini merupakan sebatang tiub, garispusat : 5/8 in – 2 in, panjang : 3-12 m yang diperbuat daripada steel samada Carbon steel / stainless steel / incoloy yang dilingkari oleh aluminium alloy fins berbentuk spiral dengan « number of fins per in : 7 – 11 ». Barangan ini akan dijadikan sebagai ” cooling liquid coil or gas in an air cooled heat exchanger ” setelah disambungkan dengan tiub-tiub yang lain.

Pemohon mencadangkan barangan ini sesuai dipenjeniskan di bawah no kepala 8419 sebagai ” Part of heat exchanger ” tetapi dari segi rupa bentuknya , ianya masih berbentuk ”bahan mentah” lagi kerana belum sambung untuk dijadikan sebagai cooling liquid coil. Oleh itu tiub yang belum ” further worked” ini yang belum identifiable sebagai part kepada heat exchanger tidaklah sesuai diletakkan di bawah no kepala 8419 tersebut. Barangan ini mendapat liputan dalam EN , ms 1256 seperti berikut:

Tubes, pipes and hollow profiles of this heading may be manufactured by the following processes :

(A)Hot-rolling of an intermediate product, which can be either an ingot, rolled and peeled, a billet or a round obtained by rolling or continuous casting. This process of manufacture includes :

(1) Piercing in a cross rolling mill (Mannesmann process), in a disc mill or in a cone type piercer to obtain a hollow blank of greater wall thickness and outside diameter and of lesser length than the final product.

Page 130: code tariff

- in a Stiefel mill or

- in a push bench by pushing the blank in a series of rolls or

- in a stretch reducing mill. In this case the product obtained is a finished tube.

(B)Hot-extrusion in a press using glass (Ugine-Sejournet process) or another lubricant, of a round. This method actually includes the following operations : piercing, expansion or not, and extrusion.

The operations described above are followed by different finishing operations :

- hot-finishing : in this case, the blank after reheating passes through a sizing mill or a stretching mill and finally a straightening mill or - cold-finishing on a mandrel, by cold-drawing on a bench or cold-rolling (cold-reducing) in a pilger mill (Mannesmann or Megaval process). These operations give the possibility to obtain from hot-rolled or extruded tubes, used as blanks, tubes of lesser wall thickness (it should be noted that the Transval process allows tubes of reduced wall thickness to be directly produced) or diameter, also tubes of tighter tolerances on diameter or wall thickness. Cold-working methods also cover honing and roller burnishing to obtain polished surfaces (tubes with a low degree of roughness) required, e.g., for pneumatic jacks or hydraulic cylinders.

(C) Casting or centrifugal casting.

(D)Deep drawing of a disc placed over a forming mould, the blank produced being subsequently hot-drawn.

(E)Forging.

(F)Machining of bars followed by cold-drawing or cold-rolling (cold-reducing) operations (excluding hollow drill bars of heading 72.28).

The products of this heading may be coated, for example, with plastics or with glass wool combined with bitumen.

This heading also covers finned or gilled tubes or pipes and hollow profiles such as integrally finned or gilled tubes with longitudinal or transversal fins. The products of this heading include, in particular, line pipes of a kind used for oil or gas, casing, tubing and drill pipes of a kind used in drilling for oil or gas, tubes and pipes suitable for use in boilers, superheaters, heat exchangers, condensers, refining furnaces, feedwater heaters for power stations, galvanised or black tubes (so-called gas tubes) for high or medium pressure steam, or gas or water distribution in buildings, as well as tubes for water or gas street distribution mains. In addition tubes and pipes are used for the manufacture of parts for automobiles or for machinery, of rings for ball bearings, cylindrical, tapered or needle bearings or for other mechanical uses, for scaffolding, tubular structures or building construction.

Page 131: code tariff

Barangan ini juga telah pernah dipenjeniskan oleh Ibu Pejabat di bawah no kod tariff 7304.39.900 berdasarkan surat penjenisan KE.HT (96) 7326 / SB 177 / (8) bertarikh 3 Mac 2003.

Oleh itu barangan ini sesuai dipenjeniskan mengikut GIR 1 & 6 di bawah kod tariff 7304.39.900 (of iron or non-alloy steel, other than cold-drawn or cold-rolled (cold reduced)) atau 7304.49.900, (of stainless steel, other than cold-drawn or cold-rolled (cold reduced)).

Gambar :

FIN TUBE

Trade Name: air Cooled Heat Exchanger Fin Tube

Page 132: code tariff

Dagangan: 192.

Kod Tarif :

Keterangan :

Gambar : -Tiada

PLASTIC LAMINATED KRAFT PAPER Trade Name: VCI Kraft Paper

4811.59.900

Barangan adalah kertas kraft berwarna coklat yang dilapisi (laminated) dengan plastik yang dianyam. Mengikut analisis kimia, 56% daripada barangan adalah terdiri daripada kertas yang diperolehi daripada ‘pulp obtained by mechanical and sulfate process’ dan 44 % terdiri daripada polyethylene. ‘Subject matter’ adalah dalam bentuk ‘roll’ selebar 2500mm dengan berat 159 gsm dan ketebalan 0.23 mm. Barangan digunakan sebagai kertas pembungkusa untuk ‘electro galvanized steel coil’. Tidak ada kepala spesifik dalam Perintah Duti Kastam 1996 untuk kertas kraft yang ‘laminated with plastic’, maka penjenisan pada ‘4 digit level’ terpaksa menggunakan GIR 4 dan dengan itu 48.11 merupakan kepala yang paling sesuai. Barangan mendapat liputan di muka surat 886, EN Vol.2, Third Edition (2002) di bawah kepala 48.11 yang di antara lain menerangkan :- Paper and paperboard are classified in this heading only if they are in strips or rolls or in rectangular (including square) sheets, of any size. …………………………………… ………………………………………………………………. (C)Paper, paperboard, cellulose wadding and webs of cellulose fibres, coated or covered, provided in the case of paper or paperboard coated or covered with plastics, the layer of plastics does not constitute more than half the total thickness (see Note 2 (g) to this Chapter). ………………………………………………………………………………………… Berdasarkan diskripsi, kegunaan barangan, serta penerangan di atas, barangan sesuai di perjeniskan di bawah kod tarif 4811.59.900 yang memperuntukkan 'PAPER, PAPERBOARD, CELLULOSE WADDING AND WEBS OF CELLULOSE FIBRES, COATED, IMPREGNATED, COVERED, SURFACE-COLOURED, SURFACE-DECORATED OR PRINTED, IN ROLLS OR RECTANGULAR (INCLUDING SQUARE) SHEETS, OF ANY SIZE, OTHER THAN GOODS OF THE KIND DESCRIBED IN HEADING 48.03, 48.09 OR 48.10; Paper and paperboard coated, impregnated or covered with plastics (excluding adhesives): Other; Other.’ Keputusan adalah berdasarkan GIR 4 dan GIR 6.

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CRYSTALLIZED GLASS PANEL Size: 800mm x 800mm

7016.90.000

Barangan adalah ’crystallized glass panel, size 800mm x 800mm. Analisis kimia mengesahkan sampel terdiri daripada ’glass’ yang mempunyai sebatian natrium, aluminium, silicon, calcium, zinc dan barium. Barangan digunakan sebagai ’architectural decoration’ khusus sebagai ‘floor tile’.

Barangan mendapat liputan di muka surat 1170 dan 1171,EN Vol. 3, Third Edition (2002) di bawah kepala 70.16 yang di antara lain menerangkan :-

This heading covers a range of glass articles obtained by pressing or moulding (whether or not combined with blowing); …………………………………………………….

The heading thus includes solid or hollow bricks, squares, tiles, slabs and various mouldings (double-headed, etc.). …………………………………………………………….

Berdasarkan diskripsi, kegunaan barangan, serta penerangan di atas, barangan sesuai di perjeniskan di bawah kod tarif 7016.90.000 yang memperuntukkan 'PAVING BLOCKS, SLABS, BRICKS, SQUARES, TILES AND OTHER ARTICLES OF PRESSED OR MOULDED GLASS, WHETHER OR NOT WIRED, OF A KIND USED FOR BUILDING OR CONSTRUCTION PURPOSES; GLASS CUBES AND OTHER GLASS SMALLWARES, WHETHER OR NOT ON A BACKING, FOR MOSAICS OR SIMILAR DECORATIVE PURPOSES; LEADED LIGHTS AND THE LIKE; MULTICELLULAR OR FOAM GLASS IN BLOCKS, PANELS,PLATES, SHELLS OR SIMILAR FORMS; Other '.

Keputusan adalah berdasarkan GIR 1 dan GIR 6.

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RESIN SOLUTION Trade Name : SK PU Clear Brand : SKK

3208.20.000

1. Barangan merupakan bahan kimia berupa cecair pekat tidak berwarna dikatakan resin solution dikenali sebagai SK PU CLEAR. Mengikut analisis pakar barangan, mengandungi alkyd dan 45.9% bahan tidak meruap yang terdiri daripada acrylic resin dan pelarut organik ( 54.1% ). Ianya dibungkus dalam can bermuatan15kg dan digunakan as a protective clear top coat for multi-layer coating system. 2. Penjenisan dibuat berdasarkan maklumat yang diberikan dimana ianya menepati kehendak keterangan EN di mukasurat 587, Chapter Notes 4 kepada Chapter 32, iaitu ;

Chapter Notes.

4.-Heading 32.08 includes solutions (other than collodions) consisting of any of the products specified in headings 39.01 to 39.13 in volatile organic solvents when the weight of the solvent exceeds 50 % of the weight of the solution.

dan keterangan EN di mukasurat 602, kepala 32.08, iaitu;

HEADING 32.08 - ………………………; SOLUTIONS AS DEFINED IN NOTE 4 TO THIS CHAPTER.

(C) SOLUTIONS AS DEFINED IN NOTE 4 TO CHAPTER 32

By virtue of Note 4 to this Chapter, solutions (other than collodions) of the following compositions are classified in this heading :

-one or more of the products specified in headings 39.01 to 39.13 and any dissolved ingredients necessary for the manufacture of these products, such as accelerators, retarders, cross-linking agents (excluding, therefore, soluble ingredients such as colourants and insoluble ingredients such as fillers or pigments, as well as all products which might be included in these headings by the effect of other Nomenclature provisions) in volatile organic solvents, if the weight of the solvent exceeds 50 % of the weight of the solution;

3. Dengan menggunakan GIR 1 dan GIR 6 barangan telah dipenjeniskan di bawah kod tariff 3208.20.000 kepada Perintah Duti Kastam 1996.

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TRANSMISSION FLUID

Trade Name : Fluide AT 75 Brand : TOTAL

TRANSMISSION FLUID Trade Name : Fluide AT 75 Brand : TOTAL

2710.19.590

1. Barangan merupakan bahan berminyak berupa cecair likat berwarna merah dikatakan Transmission oil dikenali sebagai FLUIDE AT 75 jenama : TOTAL. Hasil analisis pakar didapati ianya sesuai dengan mineral oil dan viscosity ( 31.023 cSt ), flash point ( 196.0°C dan density ( 0.85070g/cm³ ). Barangan adalah dibungkus dalam botol 1 liter berfungsi sebagai minyak transmisi automatik atau semi-automatik untuk kenderaan penumpang.

2. Penjenisan dibuat berdasarkan pengesahan pakar dan maklumat yang diberikan dimana ianya menepati kehendak keterangan EN di mukasurat 249, kepada kepala 27.10, iaitu ;

HEADING 27.10 - PETROLEUM OILS AND OILS BTAINED 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.

(A) ……………………………………………… (B) ……………………………………………….. (C) The oils described in (A) and (B) above to which various substances have been added to render them suitable for particular uses, provided the products contain by weight 70 % or more of petroleum oils or of oils obtained from bituminous minerals as a basis and that they are not covered by a more specific heading in the Nomenclature.

3. Dengan menggunakan GIR 1 dan GIR 6 barangan telah dipenjeniskan di bawah kod tariff 2710.19.590 kepada Perintah Duti Kastam 1996.

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SILICON DIOXIDE Trade Name : Activated Silica Gel (Silica Gel White 2-5mm)

2811.22.000

1. Barangan merupakan bahan mineral berupa bebola kecil jernih seperti kristal ( colorless to white solid ) dikatakan Silicon Dioxide dikenali sebagai Activated Silica Gel ( Silica Gel White 2-5mm ). Mengikut analisis pakar barangan sesuai dengan silika. Ianya yang dibungkus secara bulk dalam beg bermuatan 25kg dan digunakan as dessicant to absorbs moisture from air.

2. Penjenisan dibuat berdasarkan pengesahan pakar dan maklumat yang diberikan dimana ianya menepati kehendak keterangan EN di mukasurat 259, Chapter Notes 1 ( a ) kepada Chapter 28 dan memenuhi kehendak keterangan EN mukasurat 283, subjek (M) kepala 28.11, iaitu;

HEADING 28.11 - OTHER INORGANIC ACIDS AND OTHER INORGANIC OXYGEN COMPOUNDS OF NON-METALS.

2811.22- - Silicon dioxide

(M) SILICON COMPOUNDS

Silicon dioxide ( pure silica, silicic anhydride, etc.) (SiO2). Obtained by treating silicate solutions with acids, or by decomposing silicon halides by the action of water and heat.

It can be either in amorphous form (as a white powder " silica white ", " flowers of silica ", " calcined silica "; as vitreous granules - " vitreous silica "; in gelatinous condition - " silica frost ", " hydrated silica "), or in crystals (tridymite and cristobalite forms)…………….. Activated silica gel is employed to dry gases.

3. Dengan menggunakan GIR 1 dan GIR 6 barangan telah dipenjeniskan di bawah kod tariff 2811.22.000 kepada Perintah Duti Kastam 1996.

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UREA Trade Name : Urea (Carbide Carbonyl Diamide

3102.10.000

1. Barangan merupakan bahan kimia berupa granular kecil berwarna putih dikatakan Urea dikenali sebagai UREA ( CARBIDE CARBONYL DIAMIDE ). Mengikut analisis pakar barangan sesuai dengan urea dengan nilai nitrogen sebanyak 45%. Ianya yang dibungkus secara bulk dalam beg bermuatan 50kg dan digunakan untuk membuat gam bagi particle board.

2. Penjenisan dibuat berdasarkan pengesahan pakar dan maklumat yang diberikan dimana ianya menepati kehendak keterangan EN di mukasurat 581 dan 582, kepada kepala 31.02, iaitu ;

HEADING 31.02 - MINERAL OR CHEMICAL FERTILISERS, NITROGENOUS.

3102.10- Urea, whether or not in aqueous solution

This heading applies only to the following goods, provided they are not put up in the forms or packages described in heading 31.05 :

(8)Urea (diamide of carbonic acid), whether or not pure. Used mainly as fertiliser but also as animal food, in the manufacture of urea-formaldehyde resins, in organic synthesis, etc.

3. Dengan menggunakan GIR 1 dan GIR 6 barangan telah dipenjeniskan di bawah kod tariff 3102.10.000 kepada Perintah Duti Kastam 1996.

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CHEMICAL PREPARATION Trade Name : Fertilizer (Copper Sulphate- Zinc Sulphate) ZnCo™ CCRM

3824.90.900

1. Barangan merupakan bahan kimia yang berupa buitiran kecil berwarna kelabu kehijauan dikatakan Chemical preparation dan dikenali sebagai FERTILIZER ( COPPER SULPHATE ZINC SULPHATE ), ZnCo CCRM. Setelah dianalisis didapati ianya mengandungi mixture of sulphate of copper and zinc; dan disaluti dengan polyethylene dengan nilai abu 76.2%. Ianya dikatakan digunakan to be used in agriculture .

2. Penjenisan dibuat berdasarkan pengesahan pakar dan maklumat yang diberikan dimana ianya tidak menepati kehendak keterangan EN di mukasurat 259, Chapter Notes 1 kepada Chapter 28, EN mukasurat 580 Chapter Notes 6 kepada Chapter 31 dan keterangan EN di mukasurat 682, kepada kepala 38.08 Dan menepati keterangan EN di mukasurat 698, kepala 38.24, para (B), iaitu;

HEADING 38.24 - ……………………….; CHEMICAL PRODUCTS AND PREPARATIONS OF THE CHEMICAL OR ALLIED INDUSTRIES (INCLUDING THOSE CONSISTING OF MIXTURES OF NATURAL PRODUCTS), NOT ELSEWHERE SPECIFIED OR INCLUDED (+).

(B) CHEMICAL PRODUCTS AND CHEMICAL OR OTHER PREPARATIONS

With only three exceptions (see paragraphs (7), (19) and (31) below), this heading does not apply to separate chemically defined elements or compounds.

The chemical products classified here are therefore products whose composition is not chemically defined, whether they are obtained as by-products of the manufacture of other substances (this applies, for example, to naphthenic acids) or prepared directly.

………………………… 3. Dengan menggunakan GIR 1 dan GIR 6 barangan telah dipenjeniskan di bawah kod tariff 3824.90.900 kepada Perintah Duti Kastam 1996.

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PALM FATTY ACID DISTILLATE Trade Name : Palm Fatty Acid Distillate (PFAD)

3823.19.100

1. Barangan merupakan bahan kimia berupa pepejal keras berwarna kuning dikatakan Palm Fatty Acid Distillate dikenali sebagai ( Palm Fatty Acid Distillate PFAD ). Mengikut analisis pakar barangan sesuai dengan ’fatty acid distillate’ dengan nilai iodine 56 dan ”free fatty acid” 84%. Ianya digunakan sebagai to be used as raw material for in oleochemical industries.

2. Penjenisan dibuat berdasarkan pengesahan pakar dan maklumat yang diberikan dimana ianya menepati kehendak keterangan EN di mukasurat 695, kepada kepala 38.23, iaitu ;

HEADING 38.23 - INDUSTRIAL MONOCARBOXYLIC FATTY ACIDS; ACID OILS FROM REFINING; INDUSTRIAL FATTY ALCOHOLS.

(A) INDUSTRIAL MONOCARBOXYLIC FATTY ACIDS;

ACID OILS FROM REFINING

Industrial monocarboxylic fatty acids are generally manufactured by the saponification or hydrolysis of natural fats or oils. Separation of solid (saturated) and liquid (unsaturated) fatty acids is usually done by crystallisation either with or without solvent. The liquid part (commercially known as oleic acid or olein) consists of oleic acid and other unsaturated fatty acids (e.g., linoleic and linolenic acids) together with small amounts of saturated fatty acids. The solid part (commercially known as stearic acid or stearin) consists mainly of palmitic and stearic acids with a small proportion of unsaturated fatty acids.

(5) Fatty acid distillate, obtained from fats and oils which have been subjected to vacuum distillation in the presence of steam as part of a refining process. Fatty acid distillate is characterised by a high free fatty acid (ffa) content.

3. Dengan menggunakan GIR 1 dan GIR 6 barangan telah dipenjeniskan di bawah kod tariff 3823.19.100 kepada Perintah Duti Kastam 1996.

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LASER MULTIFUNCTION PRINTER ( Monochrome)

Model: L 160 Jenama: Canon

LASER MULTIFUNCTION PRINTER ( Monochrome) Model: L 160 Jenama: Canon

8471.60.000

Printer ini merupakan sejenis printer yang boleh berfungsi sebagai printer, fax dan copier.Cara cetakan menggunakan On – demand SURF (Surface Rapid Fixing) printing technology iaitu menggunakan laser, toner , drum dan ceramic heater.Warna cetakan hanyalah hitam & putih sahaja (monochrome) :- Printer ini mempunyai printer language system yang dinamakan sebagai PDL. Cara cetakan diterangkan oleh pengimport sebagai berikut: When the print job is sent to a laser printer, the print job firstly translated into a language that can be understood by the printer. It is called Printer Description language (PDL). The laser unit of the printer will emit the laser light and write an image according to the PDL information onto the drum surface. Hence a latent image was created onto the drum surface. The latent image is invisible to our human eye but it has a voltage potential difference (positive charge+) as compared to the other area of drum surface, which does not has the latent image (negative charge-). When the drum rotates and passes through the toner cartridge, the toner particles (negative charge-) will be attracted by the positive charge of the latent image. As a result, a visible image is formed on the drum surface with toner. A paper is fed at this time and synchronized with the timing of drum rotation. The paper will pass through the drum and the image will be transferred onto the paper by means of voltage potential difference theory. Subsequently, the paper with toner image will pass through a fuzer assembly, which generates heat source to melt the toner permanently onto the paper surface and it continues feeding out the paper to output tray. That has completed a whole cycle of forming an image in a laser printer.

Berbagai multifunction laser printer telah pernah diperjeniskan oleh Ibu Pejabat di bawah kod tariff 8471.60.000 menurut surat penjenisan KEHT(96)8471/ SB 353/4 bertarikh 10 Sept.2002. Oleh itu printer ini yang seakan sama dengannya adalah sesuai juga diperjeniskan di bawah kod tariff 8471.60.000 mengikut GIR 1 sebagai sejenis “ Digital printer”

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PREPARED WATER PIGMENT Trade Name : Prepared Pigment PP-18-032

3210.00.320

1. Barangan merupakan campuran bahan kimia berupa cecair berwarna hitam. Hasil analisis pakar didapati mengandungi polyamide, ‘carbon black’ dan air ( 74.8% ). Ianya dikatakan PREPARED WATER PIGMENT dikenali sebagai PREPARED PIGMENT PP-18032 yang dibungkus dalam pail berfungsi sebagai to adjust the colour coating .

2. Penjenisan dibuat berdasarkan pengesahan pakar dan maklumat yang diberikan dimana ianya menepati kehendak keterangan EN di mukasurat 605, kepada kepala 32.10, iaitu ;

HEADING 32.10 - OTHER PAINTS AND VARNISHES (INCLUDING ENAMELS, LACQUERS AND DISTEMPERS); PREPARED WATER PIGMENTS OF A KIND USED FOR FINISHING LEATHER.

(C) DISTEMPERS (INCLUDING WHITENING FOR CLEANING FOOTWEAR) AND PREPARED WATER PIGMENTS OF A KIND USED FOR FINISHING LEATHER.

(1) ……………………….. (2) ……………………….. (3) Prepared water pigments of a kind used for finishing leather are preparations similar to ordinary distempers, consisting of mixtures of mineral or organic pigments and certain quantities of binders (e.g., caseinates). They are in the form of powders or pastes or dispersions in water, and sometimes incorporate products designed to give a brilliance to leather.

3. Dengan menggunakan GIR 1 dan GIR 6 barangan telah dipenjeniskan di bawah kod tariff 3210.00.320 kepada Perintah Duti Kastam 1996.

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GLYCEROL Trade Name : Crude Glycerine

1520.00.000

1. Barangan merupakan bahan kimia berupa pepejal berwarna perang dikatakan Glycerol dikenali sebagai Crude Glycerine. Mengikut analisis pakar barangan sesuai dengan glycerin. Ianya digunakan sebagai to be used as raw material for in soap production.

2. Penjenisan dibuat berdasarkan pengesahan pakar dan maklumat yang diberikan ianya menepati kehendak keterangan EN di mukasurat 134, kepada kepala 15.20, iaitu ;

HEADING 15.20 - GLYCEROL, CRUDE; GLYCEROL WATERS AND GLYCEROL LYES.

Crude glycerol is a product of a purity of less than 95 % (calculated on the weight of the dry product). It may be obtained either by cleavage of fats or oils or synthetically from propylene. It is of varying quality according to the method of production, e.g. : …………………………………………………………… …………

Crude glycerol may also be obtained from inter-esterification of oils or fats with other alcohols.

The heading excludes :

(a)Glycerol of a purity of 95 % or more (calculated on the weight of the dry product) (heading 29.05).

3. Dengan menggunakan GIR 1 dan GIR 6 barangan telah dipenjeniskan di bawah kod tariff 1520.00.000 kepada Perintah Duti Kastam 1996.

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FATTY ACID ESTER Trade Name : Solvent Ink

3824.90.900

1. Barangan merupakan bahan kimia berupa cecair jernih berwarna kuning dikatakan Palm Ester dikenali sebagai Solvent Ink. Mengikut analisis pakar barangan mengandungi 96% sebatian organik yang terdiri dari campuran ”aldehydes/ester”. Ianya yang dibungkus secara bulk seperti drum digunakan sebagai bahan bakar dan bahan kitar semula untuk hasilkan biodiesel. 2. Penjenisan dibuat berdasarkan pengesahan pakar dan maklumat yang diberikan ianya menepati kehendak keterangan EN di mukasurat 703, para (48), kepala 38.24, iaitu;

HEADING 38.24 - ………………; CHEMICAL PRODUCTS AND PREPARATIONS OF THE CHEMICAL OR ALLIED INDUSTRIES (INCLUDING THOSE CONSISTING OF MIXTURES OF NATURAL PRODUCTS), NOT ELSEWHERE SPECIFIED OR INCLUDED (+). (B) CHEMICAL PRODUCTS AND CHEMICAL OR OTHER PREPARATIONS With only three exceptions (see paragraphs (7), (19) and (31) below), this heading does not apply to separate chemically defined elements or compounds. The chemical products classified here are therefore products whose composition is not chemically defined, whether they are obtained as by-products of the manufacture of other substances (this applies, for example, to naphthenic acids) or prepared directly. ……………………………. The preparations classified here may be either wholly or partly of chemical products (this is generally the case) or wholly of natural constituents (see, for example, paragraph (23) below). (48) Mono-alkyl ester of long chain fatty acids derived from vegetable oils or animal fats ( so- called “biodiesel” ) and used, in particular, as fuel for compression-ignition internal combustion piston engines.

3. Dengan menggunakan GIR 1 dan GIR 6 barangan telah dipenjeniskan di bawah kod tariff 3824.90.900 kepada Perintah Duti Kastam 1996.

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IONIC CATALYSTS Trade Name : Sodium Methoxide (30% Solution)

3815.90.000

1. Barangan merupakan bahan kimia berupa cecair. Hasil analisis pakar didapati mengandungi sodium methoxide dan methanol. Ianya dikatakan Ionic Catalysts dikenali sebagai Sodium methoxide yang digunakan sebagai pemangkin dalam proses pengeluaran methyl ester.

2. Penjenisan dibuat berdasarkan pengesahan pakar dan maklumat yang diberikan ianya menepati kehendak keterangan EN di mukasurat 691dan 692, kepada kepala 38.15, iaitu ;

HEADING 38.15 - REACTION INITIATORS, REACTION ACCELERATORS AND CATALYTIC PREPARATIONS, NOT ELSEWHERE SPECIFIED OR INCLUDED.

This heading covers preparations which initiate or accelerate certain chemical processes. Products which retard these processes are not included.

These preparations fall broadly into two groups.

(a)……………………………………………..

(b) Those of the second group are mixtures with a basis of compounds whose nature and proportions vary according to the chemical reaction to be catalysed. These preparations include :

(i) ……………………………

(ii) " ionic catalysts " (e.g., alkyllithium);

(iii)……………………………

Barangan tidak boleh dikelaskan dibawah Chapter 29 kerana ianya tidak menepati kehendak Chapter Note 1, di mukasurat 369, Chapter 29.

3. Dengan menggunakan GIR 1 dan GIR 6 barangan telah dipenjeniskan di bawah kod tariff 3815.90.000 kepada Perintah Duti Kastam 1996.

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MOISTURISED WIPES WITH PERFUME AND CLEANSING SUBSTANCE Trade Name : Dettol Hygienic Personal Wipes

Brand: Dettol

MOISTURISED WIPES WITH PERFUME AND CLEANSING SUBSTANCE Trade Name : Detto Hygienic Personal Wipes Brand: Dettol

3401.19.620

a) Dagangan merupakan helaian putih (non-woven rayon) yang nipis, lembut basah dan berbau wangi. Dikenali sebagai ‘ dettol hygienic personal wipes’ dan digunakan untuk ‘cleansing skin (face and hand)’

b) Laporan analisis menunjukkan dagangan mengandungi bahan-bahan seperti anionic surfactant, air, benzyl alcohol dan bahan pewangi.

c) Legal text to Heading Notes 34.01 di mukasurat 628 menjelaskan bahawa ;

“(IV) ……………NONWOVENS,IMPRENATED,………WITH SOAP OR DETERGENT ‘ .

‘ This part covers………….nonwovens, imprenated,…..with soap or detergent, whether or not perfumed. These products are generally used for washing the hands or the face ‘ .

d) Dengan menggunakan GIR 1 dagangan ini dipenjeniskan di bawah nombor kod tarif 3401.19 620

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PREPARATION FOR WASHING THE SKIN Trade Name: Rosken® skin Repair®, Dry skin Wash

Brand: ROSKEN

PREPARATION FOR WASHING THE SKIN Trade Name: Rosken® skin Repair®, Dry skin Wash Brand: ROSKEN

3401.30.000

a) Dagangan merupakan cecair yang berwarna putih dan berbau wangi dipek dalam bekas plastic berpam untuk ‘ retail sale ‘. Dikenali sebagai ‘ Rosken Skin Repair, Dry Skin Wash ‘ dan digunakan untuk ‘ cleanses and moisturizes dry, sensitive skin ‘.

b) ‘ Certificate of analysis ‘ (PJ) IKA 3944/07-0 bertarikh 31.12.2007, menunjukkan dagangan mengandungi bahan – bahan seperti anionic surfactant, air, propylene glycol dan 2-phenoxy-ethanol.

c) Legal Text to heading notes HS 34.01 di mukasurat 628 menjelaskan bahawa ;

(III) ORGANIC SURFACE ACTIVE PRODUCTS AND PREPARATION FOR WASHING SKIN, IN THE FORM OF LIQUID…..AND PUT UP FOR RETAIL SALE…

d) Dagangan dipenjeniskan mengikut rukun pentafsiran GIR 1.

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NOTEBOOK COVER

NOTEBOOK COVER 8473.30.000

Barangan adalah ’Notebook Cover’ yang direka khas untuk ’computer notebook’. Maka ia lebih sesuai dianggap sebagai ’parts’ untuk ’computer notebook’.

Barangan mendapat liputan di muka surat 1586, di bawah kepala 84.73 dan 1384, i.e General Explanatory Note to Section XVI, EN Vol. 3, Third Edition (2002) yang di antara lain menerangkan :-

Subject to the general provisions regarding the classification of parts (see the General Explanatory Note to Section XVI), this heading covers parts and accessories suitable for use solely or principally with the machines of headings 84.69 to 84.72. ------------------------------------------------------------------------------

GENERAL (I) GENERAL CONTENT OF THE SECTION

………………………………………………………………………………………………………………………………………………………………

(B) In general, the goods of this Section may be of any material. In the great majority of cases they are of base metal, but the Section also covers certain machinery of other materials (e.g., pumps wholly of plastics) and parts of plastics, of wood, precious metals, etc. ------------------------------------------------------------------------------

Berdasarkan diskripsi, kegunaan barangan, serta penerangan di atas, barangan sesuai di perjeniskan di bawah kod tarif 8473.30.000 yang memperuntukkan ' PARTS AND ACCESSORIES (OTHER THAN COVERS, CARRYING CASES AND THE LIKE) SUITABLE FOR USE SOLELY OR PRINCIPALLY WITH THE MACHINES OF HEADINGS 84.69 TO 84.72; Parts and accessories of the machines of heading 84.71’.

Keputusan adalah berdasarkan GIR 1 dan GIR 6.

Page 148: code tariff

Dagangan: 207.

Kod Tarif :

Keterangan :

Gambar :

MOBILE PHONE CASING

MOBILE PHONE CASING 8529.90.900

Barangan adalah ’Mobile Phone Casing’ yang direka khas untuk telefon bimbit. Maka ia lebih sesuai dianggap sebagai ’parts’ untuk telefon bimbit.

Barangan mendapat liputan di muka surat 1675, EN Vol. 4, Third Edition (2002) di bawah kepala 85.29 dan 1384, i.e General Explanatory Note to Section XVI, EN Vol. 3, Third Edition (2002) yang di antara lain menerangkan :-

Subject to the general provisions regarding the classification of parts (see the General Explanatory Note to Section XVI), this heading covers parts of the apparatus of the four preceding headings. The range of parts classified here includes : ------------------------------------------------------------------------------

GENERAL (I) GENERAL CONTENT OF THE SECTION

………………………………………………………………………………………………………………………………………………………………

(B) In general, the goods of this Section may be of any material. In the great majority of cases they are of base metal, but the Section also covers certain machinery of other materials (e.g., pumps wholly of plastics) and parts of plastics, of wood, precious metals, etc. ------------------------------------------------------------------------------ Berdasarkan diskripsi, kegunaan barangan, serta penerangan di atas, barangan sesuai di perjeniskan di bawah kod tarif 8529.90.900 yang memperuntukkan ' PARTS SUITABLE FOR USE SOLELY OR PRINCIPALLY WITH THE APPARATUS OF HEADINGS 85.25 TO 85.28; Other; Other’.

Keputusan adalah berdasarkan GIR 1 dan GIR 6.

Page 149: code tariff

Dagangan: 208.

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Keterangan :

Gambar :

MANUAL PRESETTING VALVES

Brand : Danfoss Model : MSV-F2

MANUAL PRESETTING VALVES Brand : Danfoss Model : MSV-F2

8481.80.190

Barangan ini merupakan sebuah valve yang lengkap dengan bentuknya mirip kepada “ globe valve “. Bodynya diperbuat daripada cast iron tetapi ” seat sealing ” atau disk valvenya diperbuat daripada getah (EPDM) dan plastik ( PTFE ).

Valve ini bukanya jenis ” Gate / sluice valve” kerana tiada ” Gate /wedge ” di dalam housingnya.

Valve ini digunakan bagi mengawal pengaliran udara panas / sejuk dalam Air Handling Unit (AHU) / Fan Coil System dan Cetral heating applications seperti boiler station. Valve ini boleh beroperasi di bawah suhu sekitar -10 deg hingga 130 deg C.

Valve ini sesuai dipenjeniskan mengikut GIR 1 di bawah kod tariff 8481.80.190 berdasarkan housingnya yang diperbuat daripada cast iron, surat penjenisan KPK (TAR) 8461/JLD 2 / SK.XI (3) bertarikh 17 Julai 1979 dan keterangan dalam EN, ms 1606 :

This heading covers taps, cocks, valves and similar appliances, used on or in pipes, tanks, vats or the like to regulate the flow (for supply, discharge, etc.), of fluids (liquid, viscous or gaseous), or, in certain cases, of solids (e.g., sand). The heading includes such devices designed to regulate the pressure or the flow velocity of a liquid or a gas.

The appliances regulate the flow by opening or closing an aperture (e.g., gate, disc, ball, plug, needle or diaphragm). They may be operated by hand (by means of a key, wheel, press button, etc.), or by a motor, solenoid, clock movement, etc., or by an automatic device such as a spring, counterweight, float lever, thermostatic element or pressure capsule.

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In general, the operation of rolling mills requires a large amount of auxiliary equipment such as guides, roller tables, handling equipment, re-heating furnaces, pickling tanks, strip coilers, shears and saws, cooling beds, weighing or marking machines, straightening or flattening machines, control apparatus (mechanical, electric or electronic), etc. Oleh itu rangkaian mesin ini sesuai dipenjeniskan mengikut GIR 1 di bawah kod tariff 8455.22.000 sebagai “Cold Rolling Mill “.

Gambar :

-Tiada-

COLD ROLLER FORMING MACHINE 8455.22.000

Barangan ini merupakan sebuah rangkaian mesin yang lengkap terdiri daripada Decoiler, Bridle roll, Straightener, Guillotine and beveled edge cut for connection to next roll, Automatic welding, 36 Stations Large Diameter cold forming rollers, Puncher, Guillotine, Final roller stations, Magnetic Stcker, Runoff cut length and Packing machine. Bermula daripada Decoiler, kepingan besi akan digelek melalui rollers untuk ditegangkan, dipotong, dimeterai, dibentuk dan akhirnya menjadi kepingan “ Sheet piles “. Mesin ini mendapat liputan dalam EN, ms 1539 seperti berikut :- (I) ROLLING MILLS Rolling mills are metal working machines consisting essentially of system of rollers between which the metal is passed; the metal is rolled out or shaped by the pressure exerted by the rollers, and at the same time the rolling modifies the structure of the metal and improves its quality. In some cases, in addition to their normal functions, rolling mills may be used to produce a pattern on the metal surface, or to roll together two or more sheets of different metals to produce a laminated product. For plat products (slabs, sheet, strip, etc.) the rollers are plain (except that certain finishing rollers may produce a simple ridged pattern). In many cases (e.g., for the operations under (B) above) the rolling is not done over the full width of the rolls, but the working rollers have channels cut in their surface is that a gap (or pass) of a particular shape is formed between the two rollers. The metal as it passes through is formed to the shape of the gap, and passing through a succession of such gaps, gradually varying in shape, the metal is thus worked to the desired cross-section. Rolling mills of the kinds referred to above vary considerably in size, from small machines for rolling precious metals up to very heavy rolling mills for steel. Most of the rolling mills referred to above are for hot rolling, but certain finishing mills (particularly for sheet or strip) roll the metal cold.

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Dagangan: 21.

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Keterangan :

Gambar :

CASH REGISTER Nama Perdagangan: CAT/EFT/POS Terminal

Model: Omni 3750 Jenama: Veriphone

CASH REGISTER Nama Perdagangan: CAT/EFT/POS Terminal Model: Omni 3750 Jenama: Veriphone

8470.50.000

1. Barangan ini merupakan sejenis alat elektronik mudahalih yang mempunyai built on printer, display screen, keypad & magnetic card reader yang dipakai di kaunter-kaunter bayaran bagi memudahkan pelanggan membayar dengan menggunakan creditcard (electronic payment transactions) dan mendapatkan salinan resit.

2. Barangan seperti ini jelas diberikan dalam EN, ms 1574 seperti berikut :

(C) CASH REGISTERS

This group also includes terminals for electronic payment by credit or debit card. These terminals use the telephone network to connect to the financial institution for authorization and completion of the of the transaction, and to record and issue receipts indicating the amounts debited and credited.

3. Oleh itu barangan ini sesuai dipenjeniskan mengikut GIR 1 di bawah kod tariff 8470.50.000 sebagai " Cash register ". Memandangkan barangan yang sama telah dipenjeniskan di bawah 2 nombor kepala yang berlainan dan bagi menyeragamkan kod tarif yang dipakai, maka surat-surat penjenisan KE.WB(96)677/02/sk1135 bertarikh 18.03.04, KE.HE(96)8471/SB179/3 bertarikh 17.03.99 dan KE.HE(96)8471/SB206/3 bertarikh 07.09.99 yang memperjeniskan barangan ini di bawah kod tarif 8471.90.000 hendaklah diatasi. Ini bermakna kod tariff 8471.90.000 masih boleh digunakan sehinggalah keluarnya keputusan muktamad ini ( Tarikh kuat-kuasa mulai daripada surat ini ).

Page 152: code tariff

Dagangan: 210.

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Keterangan :

Gambar :

POLYVINYL CHLORIDE (SOFT SHEETING) OVER RUNS

POLYVINYL CHLORIDE (SOFT SHEETING) OVER RUNS

3915.30.900

Barangan merupakan bahan lebihan industri plastik. Sample dikatakan dari jenis polyvinyl chloride plastik strap berbagai warna dan saiz. Bahan ini dikatakan akan digunakan `to recycle for making articles end products. Penjenisan berdasarkan prinsip G.I.R.1, mendapat liputan yang spesifik seperti dalam Nota EN di mukasurat 737, iaitu;

HEADING 39.15 - WASTE, PARINGS AND SCRAP, OF PLASTICS.

The products of this heading may consist of broken or worn articles of plastics, clearly not usable for their original purposes, or ……………… Waste, parings and scrap of a single thermosetting material or of two or more thermoplastic materials mixed together, even if transformed into primary forms, are covered by the heading.

Page 153: code tariff

Dagangan: 211.

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Keterangan :

Gambar :

POLYVINYL CHLORIDE (SOFT LUMPS) OVER RUNS

POLYVINYL CHLORIDE (SOFT LUMPS) OVER RUNS

3915.30.900

Barangan merupakan bahan lebihan industri plastik. Sample dikatakan dari jenis polyvinyl chloride plastik lumps berbagai warna dan saiz. Bahan ini dikatakan akan digunakan `to recycle for making articles end products. Penjenisan berdasarkan prinsip G.I.R.1, mendapat liputan yang spesifik seperti dalam Nota EN di mukasurat 737, iaitu;

HEADING 39.15 - WASTE, PARINGS AND SCRAP, OF PLASTICS.

The products of this heading may consist of broken or worn articles of plastics, clearly not usable for their original purposes, or ……………… Waste, parings and scrap of a single thermosetting material or of two or more thermoplastic materials mixed together, even if transformed into primary forms, are covered by the heading.

Page 154: code tariff

Dagangan: 212.

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Keterangan :

Gambar :

POLYPROPYLENE (PP) FLAKES BLACK

POLYPROPYLENE (PP) FLAKES BLACK

3902.10.900

Barangan merupakan bahan kitar semula plastik. Sampel berbentuk solid granular berwarna hitam. Bahan ini dikatakan for manufacturing plastic pellets. Penjenisan berdasarkan prinsip G.I.R.1, mendapat liputan yang spesifik seperti dalam Nota EN di mukasurat 710, Chapter 39, iaitu ; Chapter Notes.

7.-Heading 39.15 does not apply to waste, parings and scrap of a single thermoplastic material, transformed into primary forms (headings 39.01 to 39.14).

dan keterangan E.N di mukasurat 717, Chapter 39, iaitu;

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. ………………………………

(2) Powder, granules and flakes. In these forms they are employed for moulding, ….

(3) Blocks of irregular shape, lumps and similar bulk forms, whether or not containing fillers, colouring matter or other substances cited in Item (1) above.

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Dagangan: 213.

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Keterangan :

Gambar :

ACRYLONITRILE BUTADINE STRYNE (ABS) FLAKES BLACK

ACRYLONITRILE BUTADINE STRYNE (ABS) FLAKES BLACK

3903.30.900

Sampel berbentuk kepingan kecil berwarna hitam. Bahan ini dikatakan for manufacturing plastic pellets. Penjenisan berdasarkan prinsip G.I.R.1, mendapat liputan yang spesifik seperti dalam Nota EN di mukasurat 710, Chapter 39, iaitu ; Chapter Notes.

7.-Heading 39.15 does not apply to waste, parings and scrap of a single thermoplastic material, transformed into primary forms (headings 39.01 to 39.14).

dan keterangan E.N di mukasurat 717, Chapter 39, iaitu;

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. ………………………………

(2) Powder, granules and flakes. In these forms they are employed for moulding, ….

(3) Blocks of irregular shape, lumps and similar bulk forms, whether or not containing fillers, colouring matter or other substances cited in Item (1) above.

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Dagangan: 214.

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Keterangan :

Gambar :

POLYCARBONATE (PC) FLAKES BLACK

POLYCARBONATE (PC) FLAKES BLACK

3907.40.000

Sampel berbentuk flakes. Bahan ini dikatakan for manufacturing plastic pellets diimpot dalam bentuk primary form dan bersih. Penjenisan berdasarkan prinsip G.I.R.1, mendapat liputan yang spesifik seperti dalam Nota EN di mukasurat 710, Chapter 39, iaitu ; Chapter Notes.

7.-Heading 39.15 does not apply to waste, parings and scrap of a single thermoplastic material, transformed into primary forms (headings 39.01 to 39.14).

dan keterangan E.N di mukasurat 717, Chapter 39, iaitu;

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. ………………………………

(2) Powder, granules and flakes. In these forms they are employed for moulding, ….

(3) Blocks of irregular shape, lumps and similar bulk forms, whether or not containing fillers, colouring matter or other substances cited in Item (1) above.

Page 157: code tariff

Dagangan: 215.

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Keterangan :

Gambar :

POLYCARBONATE (PC) FLAKES GREY

POLYCARBONATE (PC) FLAKES GREY

3907.40.000

Sampel berbentuk flakes. Bahan ini dikatakan for manufacturing plastic pellets diimpot dalam bentuk primary form dan bersih. Penjenisan berdasarkan prinsip G.I.R.1, mendapat liputan yang spesifik seperti dalam Nota EN di mukasurat 710, Chapter 39, iaitu ; Chapter Notes.

7.-Heading 39.15 does not apply to waste, parings and scrap of a single thermoplastic material, transformed into primary forms (headings 39.01 to 39.14).

dan keterangan E.N di mukasurat 717, Chapter 39, iaitu;

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. ………………………………

(2) Powder, granules and flakes. In these forms they are employed for moulding, ….

(3) Blocks of irregular shape, lumps and similar bulk forms, whether or not containing fillers, colouring matter or other substances cited in Item (1) above.

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Dagangan: 216.

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Keterangan :

3. Dengan menggunakan GIR 1 dan GIR 6 barangan telah dipenjeniskan di bawah kod tariff 3105.20.000 kepada Perintah Duti Kastam 1996 ( 3105.20.000 – PDK 2007 ).

Gambar :

-Tiada-

NPK FERTILIZER Trade Name: SUMICOAT®19-8-12Mg+TE

3105.20.000

1. Barangan merupakan bahan kimia yang berupa bijian berwarna kuning keperangan dikatakan NPK Fertilizer dan dikenali sebagai SUMICOAT 19-8-12+2Mg+TE. Mengikut analisis pakar didapati ianya mengandungi nnitrogen ( 23.8% ), phosphorus ( 8% sebagai P2O5 ), kalium ( 12% ) dan magnesium (1.2%) dengan bahan salutan adalah poly(ester urethane). Barangan akan diimport dalam bag plastik bermuatan 20kg. Ianya dikatakan sebagai baja tanaman.

2. Penjenisan dibuat berdasarkan pengesahan pakar dan maklumat yang diberikan dimana ianya menepati kehendak keterangan EN di mukasurat 580, Chapter Notes 6 kepada Chapter 31, EN mukasurat 584 , kepala 31.05, iaitu ;

CHAPTER 31

FERTILISERS Chapter Notes. 6.- For the purposes of heading 31.05, the term " other fertilisers " applies only to products of a kind used as fertilisers and containing, as an essential constituent, at least one of the fertilising elements nitrogen, phosphorus or potassium.

HEADING 31.05 - MINERAL OR CHEMICAL FERTILISERS CONTAINING TWO OR THREE OF THE FERTILISING ELEMENTS NITROGEN, PHOSPHORUS AND POTASSIUM; OTHER FERTILISERS; GOODS OF THIS CHAPTER IN TABLETS OR SIMILAR FORMS OR IN PACKAGES OF A GROSS WEIGHT NOT EXCEEDING 10 kg.

(C) All other fertilisers (other than separate chemically defined compounds), for example : (1)Mixtures of fertilising substances (i.e., those containing nitrogen, phosphorus or potassium) with non-fertilising substances, e.g., sulphur. Many of those containing nitrogen or phosphorus are classified in heading 31.02 or 31.03 (see the Explanatory Notes to those headings) but the others are classified in this heading.

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4) Liquid preparations consisting, for instance, of synthetic rubber or acrylic polymers, asbestos fibres mixed with a pigment, and water. These are applied on façades with a paint brush or spray gun and form a much thicker layer than paint.

SURFACING PREPARATION Trade Name: CT TILE Brand: SKK

3214.90.000

1. Barangan merupakan bahan kimia berupa cecair berwarna keputihan dikatakan surfacing preparation dikenali sebagai CT TILE berjenama : SKK. Mengikut analisis pakar barangan mengandungi calcium carbonate dan acrylic resin dengan peratusan bahan tidak meruap sebanyak 74.01%, air 25.99% dan abu 58.59%. Ianya dibungkus dalam drum bermuatan 26kg dan digunakan sebagai to be used as multi-layer texture body coat for decorative and protective for internal and external wall surfaces.

2. Penjenisan dibuat berdasarkan pengesahan pakar dan maklumat yang diberikan dimana ianya menepati kehendak keterangan EN di mukasurat 608 dan 609, para (11), (B) kepada kepala 32.14, iaitu ;

(II) PAINTERS' FILLINGS;

NON-REFRACTORY SURFACING PREPARATIONS FOR FAÇADES, INDOOR WALLS, FLOORS, CEILINGS OR THE LIKE

These products differ from the mastics, etc., described above in that they are generally applied to larger surfaces. They are distinguished from paints, varnishes and similar products by their high content of fillers and (if present) of pigments; this content is generally much higher than that of the binders and solvents or dispersing liquids.

(B)NON-REFRACTORY SURFACING PREPARATIONS.

Non-refractory surfacing preparations are used on façades, indoor walls, floors and ceilings, swimming pool walls and floors, etc., to make them waterproof and improve their appearance. Generally they remain visible as the final surfacing.

This group includes : (1)………………….. (2)………………….. (3)………………….

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3. Dengan menggunakan GIR 1 dan GIR 6 barangan telah dipenjeniskan di bawah kod tariff 3214.90.000 kepada Perintah Duti Kastam 1996 ( 3214.90.000 – PDK 2007 ).

Gambar : -Tiada-

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(4) Liquid preparations consisting, for instance, of synthetic rubber or acrylic polymers, asbestos fibres mixed with a pigment, and water. These are applied on façades with a paint brush or spray gun and form a much thicker layer than paint.

SURFACING PREPARATION Trade Name: Eleganstone Brand: SKK

3214.90.000

1. Barangan merupakan bahan kimia berupa cecair likat berwarna kehitaman dikatakan surfacing preparation dikenali sebagai ELEGANSTONE berjenama : SKK. Mengikut analisis pakar barangan mengandungi acrylic resin dan additive dengan peratusan bahan tidak meruap sebanyak 73.76%, air 26.24% dan abu 63.02%. Ianya dibungkus dalam can bermuatan 25kg dan digunakan sebagai to be used to create a granite feeling texture coat, ideal for commmercial and residental buildings and suitable for interior and exterior surfaces.

2. Penjenisan dibuat berdasarkan pengesahan pakar dan maklumat yang diberikan dimana ianya menepati kehendak keterangan EN di mukasurat 608 dan 609, para (11), (B) kepada kepala 32.14, iaitu ;

(II) PAINTERS' FILLINGS;

NON-REFRACTORY SURFACING PREPARATIONS FOR FAÇADES, INDOOR WALLS, FLOORS, CEILINGS OR THE LIKE

These products differ from the mastics, etc., described above in that they are generally applied to larger surfaces. They are distinguished from paints, varnishes and similar products by their high content of fillers and (if present) of pigments; this content is generally much higher than that of the binders and solvents or dispersing liquids.

(B)NON-REFRACTORY SURFACING PREPARATIONS.

Non-refractory surfacing preparations are used on façades, indoor walls, floors and ceilings, swimming pool walls and floors, etc., to make them waterproof and improve their appearance. Generally they remain visible as the final surfacing. This group includes :

(1)………………….. (2)………………….. (3)………………….

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3. Dengan menggunakan GIR 1 dan GIR 6 barangan telah dipenjeniskan di bawah kod tariff 3214.90.000 kepada Perintah Duti Kastam 1996 ( 3214.90.000 – PDK 2007).

Gambar : -Tiada-

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Dagangan: 219.

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Keterangan :

Gambar :

RUBBER COMPOUND

RUBBER COMPOUND 4005.10.910

a) Dagangan berupa ‘sheet‘ berwarna hitam. Dikenali sebagai ‘rubber compound’. Digunakan sebagai bahan mentah untuk menghasilkan ‘procured tread liner ‘.

b) Analisis kimia telah mengesahkan bahawa dagangan ’unvulcanised’ dan mengandungi styrene butadiene dan carbon black.

c) Legal text sub-heading notes to heading 40.05 di m.s VII-4005-1 telah menjelaskan bahawa ;

“ The heading therefore covers natural rubber………………, provided they have been compounded with other substances “.

d) Dengan menggunakan General Interpretation Rule 1 dagangan ini dipenjeniskan di bawah nombor kod tarif 4005.10.910.

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Dagangan: 22.

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Keterangan :

Gambar :

SKIN CLEANSING FOAM Nama Perdagangan: Nivea Visage Deep Pore Control Foam

SKIN CLEANSING FOAM Nama Perdagangan: Nivea Visage Deep Pore Control Foam

3401.30.000

Krim berwarna putih dan berbau wangi dalam plastik tiub 100ml, pek `for retail sale’ diperbuat dari air, anionic surfactant , propylene gylcol, bahan pewangi (bergamol dan isocitronellol). Peratus bahan yang tidak meruap ialah 56%. Penjenisan berdasarkan prinsip G.I.R.1, mendapat liputan yang spesifik seperti dalam Nota EN di mukasurat 628, Heading 34.01:-

3401.30 - Organic surface-active products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap

Page 165: code tariff

Dagangan: 220.

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Keterangan :

Gambar :

PNEUMATIC MECHANICAL VALVES, OF ALUMINIUM Model : VM 130-01-00

Brand : SMC

PNEUMATIC MECHANICAL VALVES, OF ALUMINIUM Model : VM 130-01-00 Brand : SMC

8481.20.300

Barangan ini merupakan sebuah valve yang lengkap dengan bahan buatan seperti Body ( aluminium ), plunger & valve sheet ( plastic ), spring & cover & socket ( steel ) dan sealing & gasket ( rubber ). Valve ini digunakan bagi redirect air-flow untuk air / inert gas dengan operating pressure range antara – 100kPa to 1.0 MPa. Valve ini mendapat liputan dalam EN. ms XVI-8481-1 & 2 seperti berikut :- This heading covers taps, cocks, valves and similar appliances, used on or in pipes, tanks, vats or the like to regulate the flow (for supply, discharge, ect.), of fluids (liquid, viscous or gaseous), or, in certain cases, of solids (e.g., sand). The heading includes such devices designed to regulate the pressure or the flow velocity of a liquid or a gas. This heading includes alia :- (2) Valves for……pneumatic transmission…………… Oleh kerana bahan buatan body ( komponen paling besar ) diperbuat daripada aluminium dan aluminium pula merupakan sejenis metal, maka valve ini sesuai dipenjeniskan mengikut GIR 1 di bawah kod tarif 8481.20.300 sebagai “ Valve for pneumatic transmission, of other metal other than iron/steel or copper/copper alloy “.

Page 166: code tariff

Dagangan: 221.

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Keterangan :

Gambar :

AUTOMOBILE AIR-CONDITIONING SCRAP COMPRESSOR

AUTOMOBILE AIR-CONDITIONING SCRAP COMPRESSOR

7602.00.000

Barangan ini merupakan automobile air-conditioning compressor yang telah rosak dan tidak boleh digunakan lagi. Tujuan barangan ini diimport adalah bagi mengeluarkan piston di dalamnya dan di“ condition “ untuk dijadikan sebagai piston bagi compressor baru yang akan dibuat di MALAYSIA. Body dan pistonnya diperbuat daripada aluminium sedangkan pulleynya diperbuat daripada steel. Memandangkan bahan aluminiumnya lebih banyak ( hampir 90% ) dan lebih mahal jika dibandingkan dengan steel serta menurut keterangan dalam EN, ms XV-7602-1 :- The provisions concerning waste and scrap in the Explanatory A Note to heading 7204 apply mutatis muntadis, to this heading. dan XV-7204-1 :-

(A) WASTE AND SCRAP The heading covers waste & scrap…… Such waste & scrap …is of miscellaneous nature and generally takes the form of : (2) Articles of…, definitively not usable as such of ……wear or Other reasons;……….

Scrap ini sesuai dipenjeniskan mengikut GIR 1 di bawah kod tarif 7602.00.000 sebagai “ Aluminium scrap “.

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Dagangan: 222.

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Keterangan :

Gambar :

FOOD SUPPLEMENT Trade Name: INTRA

Brand: Lifestyle@Intra

FOOD SUPPLEMENT Trade Name: INTRA Brand: Lifestyle@Intra

2106.90.800

Sejenis cecair berwarna coklat, dipek dalam botol plastik berisi padu 950 ml. Mengikut pakar kimia, kapsul ini mengandungi ekstrak tumbuhan, protein, gula, (glukosa dan fruktosa), Vitamin C, Vitamin B6 dan mineral. Peratus bahan tidak meruap ialah 12.89%, peratus abu 0.27%. Penjenisan berdasarkan prinsip G.I.R.1, mendapat liputan yang spesifik seperti dalam Nota EN (m/s 183) seperti berikut:-

(16) Preparations, often referred to as food supplements, based on extracts from plants, fruit concentrates, honey, fructose, etc. and containing added vitamins and sometimes minute quantities of iron compounds. These preparations are often put up in packaging with indications that they maintain general health or well-being. Similar preparations, however, intended for the prevention or treatment of diseases or ailments are excluded (heading 30.03 or 30.04).

Page 168: code tariff

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Keterangan :

Gambar :

POLYCARBONATE ACRYLONITRILE

BUTADIENE STYRENE (PC ABS FLAKES)

POLYCARBONATE ACRYLONITRILE BUTADIENE STYRENE (PC ABS FLAKES)

3915.90.900

Sample dalam bentuk flakes warna hitam dan kelabu. Bahan ini dikatakan akan digunakan untuk repelletised ABS resin. Penjenisan berdasarkan prinsip G.I.R.1, mendapat liputan yang spesifik seperti dalam Nota EN di mukasurat 737, iaitu;

HEADING 39.15 - WASTE, PARINGS AND SCRAP, OF PLASTICS. The products of this heading may consist of broken or worn articles of plastics, clearly not usable for their original purposes, or ……………… Waste, parings and scrap of a single thermosetting material or of two or more thermoplastic materials mixed together, even if transformed into primary forms, are covered by the heading.

Bahan ini terdiri dari dua thermoplastic material mixed together iaitu polycarbonate dan ABS flakes menjadikannya sebagai scrap walaupun dalam bentuk primary form seperti kehendak EN.

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CONTACTLESS CARD READER

Model: VR-300 Brand: Versaread

CONTACTLESS CARD READER Model: VR-300 Brand: Versaread

8471.60.000

Dagangan berukuran 145mm x 96mm x 32mm, 350 gm, mempunyai keypad, LCD display screen, contactless programs. Penjenisan berdasarkan prinsip G.I.R.1, mendapat liputan yang spesifik seperti dalam Nota EN muka surat 1581:- (II) MAGNETIC OR OPTICAL READERS, MACHINES FOR TRANSCRIBING DATA ONTO DATA MEDIA IN CODED FORM AND MACHINES FOR PROCESSING SUCH DATA, NOT ELSEWHERE SPECIFIED OR INCLUDED This group comprises a wide range of machines, many being electro-magnetic or electronic, which usually complement each other and are generally used in systems for compiling statistics or for accounting or other operations. The group includes magnetic or optical readers, machines for transcribing data onto data media in coded form and machines which process data and which decode the result.

(A) MAGNETIC OR OPTICAL READERS Magnetic or optical readers read characters, generally in a special form, and convert them into electric signals (impulses) which can be directly used by machines for transcribing or processing coded information.

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3. Dengan menggunakan GIR 1 dan GIR 6 barangan telah dipenjeniskan di bawah kod tariff 3402.20.900 kepada Perintah Duti Kastam 2007.

Gambar : -Tiada-

CLEANING PREPARATION Trade Name: XEROX®8R90275 ANTISTATIC FLUID

3402.20.900

1. Barangan merupakan bahan kimia berupa cecair tanpa warna dikatakan cleaning preparation dikenali sebagai XEROX 8R90275 ANTISTATIC FLUID. Mengikut analisis pakar barangan mengandungi air, poly(dimethylsiloxane), dan additive dengan peratus bahan tidak meruap 0.66%. Ianya dibungkus secara untuk jualan runcit dalam botol plastik bermuatan 100ml dan digunakan sebagai for cleaning the mirror and panel of the photostate machine.

2. Penjenisan dibuat berdasarkan pengesahan pakar dan maklumat yang diberikan dimana ianya menepati kehendak keterangan EN di mukasurat VI-3402-4, para (II), (C), (i) kepada kepala 34.02, iaitu ;

HEADING 34.02 - ORGANIC SURFACE-ACTIVE AGENTS (OTHER THAN SOAP); SURFACE- ACTIVE PREPARATIONS, WASHING PREPARATIONS (INCLUDING AUXILIARY WASHING PREPARATIONS) AND CLEANING PREPARATIONS, WHETHER OR NOT CONTAINING SOAP, OTHER THAN THOSE OF HEADING 34.01.

(II) SURFACE-ACTIVE PREPARATIONS, WASHING PREPARATIONS (INCLUDING AUXILIARY WASHING PREPARATIONS) AND CLEANING PREPARATIONS, WHETHER OR NOT CONTAINING SOAP, OTHER THAN THOSE OF HEADING 34.01

(C) Cleaning or de-greasing preparations, not having a basis of soap or other organic surface-active agents.

These include :

(i) Acid or alkaline cleaners specially formulated for cleaning sanitary ware, frying-pans, etc., ……………….

Barangan tidak sesuai di kelaskan di bawah kepala 39.10 sebagai ‘silicones in primary forms’ berdasarkan keputusan WCO HS Committee 41st session seperti di Annex H/14 to Doc. NC1310E1a ; dimana polymer in primary forms with additive for specific purpose put up in packing for retail sale di penjeniskan mengikut fungsi/kegunaannya.

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PALM METHYL ESTER Trade Name: BIODESEL (B100) METHYL ESTER

3824.90.900

1. Barangan merupakan campuran bahan kimia berupa cecair berwarna kuning. Hasil analisis pakar didapati sesuai dengan campuran methyl ester dengan nilai viscosity sebanyak 4.543 cSt, density 0.8774 dan flash point 188.25°C. Ianya dikatakan Palm Methyl Ester dikenali sebagai BioDiesel ( B100 ) Methyl Ester yang digunakan sebagai an alternative renewable fuel used in diesel combustion engine.

2. Penjenisan dibuat berdasarkan pengesahan pakar dan maklumat yang diberikan ianya menepati kehendak keterangan EN di mukasurat 703, para (48), kepala 38.24, iaitu;

HEADING 38.24 - ………………; CHEMICAL PRODUCTS AND PREPARATIONS OF THE CHEMICAL OR ALLIED INDUSTRIES (INCLUDING THOSE CONSISTING OF MIXTURES OF NATURAL PRODUCTS), NOT ELSEWHERE SPECIFIED OR INCLUDED (+).

(48) Mono-alkyl ester of long chain fatty acids derived from vegetable oils or animal fats ( so- called “biodiesel” ) and used, in particular, as fuel for compression-ignition internal combustion piston engines.

3. Dengan menggunakan GIR 1 dan GIR 6 barangan telah dipenjeniskan di bawah kod tariff 3824.90.900 kepada Perintah Duti Kastam 1996 ( 3824.90.900 – PDK 2007 ).

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3. Dengan menggunakan GIR 1 dan GIR 6 barangan telah dipenjeniskan di bawah kod tariff 2710.19.510 kepada Perintah Duti Kastam 2007 ( 2710.19.510 – PDK 1996 ).

ENGINE OIL Trade Name: Competition SM 10W40 Brand : ELF

2710.19.510

1. Barangan merupakan bahan berminyak berupa cecair berwarna kuning dan berbau petroleum dikatakan Engine oil dikenali sebagai COMPETITION SM 10W40 berjenama : Elf yang dibungkus dalam bekas plastik bermuatan 4 liter berfungsi sebagai minyak pelincir untuk enjin ( kenderaan atau mesin ).

2. Penjenisan dibuat berdasarkan pengesahan pakar dan maklumat yang diberikan ianya menepati kehendak keterangan EN di mukasurat V-2710-2, kepada kepala 27.10, iaitu ;

HEADING 27.10 - PETROLEUM OILS AND OILS BTAINED 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.

(A) ……………………………………………… (B) ………………………………………………..

(C) The oils described in (A) and (B) above to which varioussubstances have been added to render them suitable for particular uses, provided the products contain by weight 70 % or more of petroleum oils or of oils obtained from bituminous minerals as a basis and that they are not covered by a more specific heading in the Nomenclature.

(1)……………………

(2) Lubricants consisting of mixtures of lubricating oils with widely varying quantities of other products (e.g., products for improving their lubricating properties (such as vegetable oils and fats), anti-oxidants, rust preventives, anti- foam agents such as silicones). These lubricants include compounded oils, oils for heavy duty work, oils blended with graphite (graphite suspensions in petroleum oils or in oils obtained from bituminous minerals), upper cylinder lubricants, textile oils, and solid lubricants (greases) composed of a lubricating oil with about 10 to 15 % of soaps of aluminium, calcium, lithium, etc.

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ENGINE OIL

Trade Name: Competition SM 10W40 Brand : ELF

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POLYESTER RESIN Trade Name: NEOGEL 8373-1-0052BL Brand: DSM

3907.91.900

1. Barangan merupakan bahan kimia berupa cecair pekat yang jernih berbau pelarut dikatakan polyester resin dikenali sebagai NEOGEL 8373-I-0052BL berjenama : DCM. Mengikut analisis pakar barangan mengandungi ’unsaturated isophathalate polyester’ dan bahan pelarut dengan kandungan bahan tidak merupa sebanyak 60%. Ianya dibungkus dalam pail dan digunakan sebagai to provide combination of important chaeateristic for a fibre-reinforced composite material.

2. Penjenisan dibuat berdasarkan pengesahan pakar dan maklumat yang diberikan ianya menepati kehendak Note 6 to Chapter 39 di mukasurat VII-39-2, keterangan GEN di mukasurat VII-39-11, dan keterangan EN di mukasurat VII-3907-3 kepada kepala 39.07, iaitu ;

HEADING 39.07 - POLYACETALS, OTHER POLYETHERS AND EPOXIDE RESINS, IN PRIMARY FORMS; POLYCARBONATES, ALKYD RESINS, POLYALLYL ESTERS AND OTHER POLYESTERS, IN PRIMARY FORMS.

(5) Polyesters. These polymers are characterised by the presence of carboxylic ester functions in the polymer chain and are obtained, for example, by condensation of a polyhydric alcohol and a polycarboxylic acid. They are thus distinguished from polyvinyl esters of heading 39.05 and polyacrylic esters of heading 39.06, in which the ester groups are substituents on the polymer chain.

Polyesters include : (d) Other polyesters. These may be unsaturated or saturated. Unsaturated polyesters are those which possess sufficient ethylenic unsaturation that they can readily be (or already have been) cross-linked with monomers containing ethylenic unsaturation to form thermosetting products. ……………..

3. Dengan menggunakan GIR 1 dan GIR 6 barangan telah dipenjeniskan di bawah kod tariff 3907.91.900 kepada Perintah Duti Kastam 2007 (3907.91.900 – PDK 1996).

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TOMATO PASTE 2002.90.991

a) Dagangan berupa ‘paste‘ berwarna merah. Digunakan untuk menghasilkan ‘ tomato sauce ‘. Dipek dalam plastic berkeadaan ‘non-airtight container ‘.

b) Analisis kimia menunjukkan dagangan merupakan ‘paste’ berwarna merah dan setelah dianalisis mengandungi tomato (lycopersicum esculentum) 100%, fosforus 0.089%, asid sitrik 3.3% dan air 59.6%.

c) “ Legal text to Heading Note HS 20.02 “ di mukasurat IV-2002-1 menunjukkan dagangan ini sesuai dipenjeniskan di bawah heading 20.02 ;

“ The heading also includes homogenized prepared or preserved tomatoes ( e.g., tomato puree, paste or concentrate) and…….. “

d) Dengan menggunakan GIR 1 dagangan ini dipenjeniskan di bawah nombor kod tarif 2002.90 991

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CLEANSING GEL Nama Perdagangan: Nivea Visage Refreshing Water Cleansing Gel

CLEANSING GEL Nama Perdagangan: Nivea Visage Refreshing Water Cleansing Gel

3401.30.000

Sejenis gel untuk membersihkan kulit, dalam plastik tiub 150ml, pek `for retail sale’ diperbuat dari aqua, glycerin, sodium laureth sulphate, sodium Carbomer. Penjenisan berdasarkan prinsip G.I.R.1, mendapat liputan yang spesifik seperti dalam Nota EN di mukasurat 628, Heading 34.01:-

3401.30 - Organic surface-active products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap

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WATER QUALITY TEST KIT Trade Name: PH Test Kit

WATER QUALITY TEST KIT Trade Name: PH Test Kit

3822.00.000

a) Dagangan berupa ‘chemical reagents’ yang dipek dalam kotak plastik. Digunakan untuk mengukur parameter air seperti kedudukan PH dan alkalinity, kandungan D.O, nitrite, ammonia dan manganes. Water Quality Test Kit ini merupakan alatan yang murah dan mudah untuk dibawa ke tapak projek seperti kolam ternakan udang bagi menguji kualiti air apabila diperlukan.

b) “ Legal Text to Heading 38.22 “ di mukasurat VI-3822-1 menunjukkan dagangan ini sesuai di bawah heading 38.22.

“ Prepared diagnostic and laboratory reagents may be used in medical, veterinary, in hospital, …. in the field…….. Reagent of this heading may also be put up in the form of kits “

c) Dengan menggunakan GIR 1 dagangan ini dipenjeniskan di bawah nombor kod tarif 3822.00.000.

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USED COMPUTER MONITOR

USED COMPUTER MONITOR 8473.30.000

a) Bentuk fizikal dagangan berupa ‘computer monitor‘ berkeadaan asal dan terdapat kabel untuk disambung kepada komputer. Berdasarkan kepada makumat di Jadual A dagangan ini merupakan unit lengkap /siap ‘computer monitor‘ terpakai dan masih untuk kegunaan asal (original purpose).

b) “ Legal text to Sub-Heading Notes di mukasurat XV1-8473-1 menunjukkan dagangan ini sesuai dipenjeniskan di bawah heading 84.73 ;

“ Subject to the general provisions regarding the classification of parts (see the General Explanatory Note to Section XVI) the heading covers parts and accessories suitable for use solely or principally with the machines of heading 84.69 to 84.72 “

c) Dengan menggunakan GIR 1 dagangan ini dipenjeniskan di bawah nombor kod tarif 8473.30.000.

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PNEUMATIC SOLENOID VALVES, OF ALUMINIUM

Model: SY 3120-5MZD-C6 Brand: SMC

PNEUMATIC SOLENOID VALVES, OF ALUMINIUM Model: SY 3120-5MZD-C6 Brand: SMC

8481.20.300

Barangan ini merupakan sebuah valve yang lengkap dengan bahan buatan seperti Body ( aluminium ), adapter plate, end plate & piston ( plastic ) dan lain-lain. Valve ini digunakan bagi redirect air-flow untuk air / dengan operating pressure range antara 0.1 – 0.7 MPa. Valve ini mendapat liputan dalam EN. ms XVI-8481-1 & 2 seperti berikut :- This heading covers taps, cocks, valves and similar appliances, used on or in pipes, tanks, vats or the like to regulate the flow (for supply, discharge, ect.), of fluids (liquid, viscous or gaseous), or, in certain cases, of solids (e.g., sand). The heading includes such devices designed to regulate the pressure or the flow velocity of a liquid or a gas. This heading includes alia :- (2) Valves for……pneumatic transmission…………… Oleh kerana bahan buatan body ( komponen paling besar ) diperbuat daripada aluminium dan aluminium pula merupakan sejenis metal, maka valve ini sesuai dipenjeniskan mengikut GIR 1 di bawah kod tarif 8481.20.300 sebagai “ Valve for pneumatic transmission, of other metal other than iron/steel or copper/copper alloy “.

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PNEUMATIC AIR OPERATED VALVES, OF ALUMINIUM

Model: VFA5120-02 Brand: SMC

PNEUMATIC AIR OPERATED VALVES, OF ALUMINIUM Model: VFA5120-02 Brand: SMC

8481.20.300

Barangan ini merupakan sebuah valve yang lengkap dengan bahan buatan seperti Body (aluminium ), end cover ( plastic ), Fastening screw ( steel ) dan sealing & gasket (rubber). Valve ini digunakan bagi redirect air-flow untuk mesin dengan operating pressure range antara 0.1 – 0.9 MPa. Valve ini mendapat liputan dalam EN. ms XVI-8481-1 & 2 seperti berikut :- This heading covers taps, cocks, valves and similar appliances, used on or in pipes, tanks, vats or the like to regulate the flow (for supply, discharge, ect.), of fluids (liquid, viscous or gaseous), or, in certain cases, of solids (e.g., sand). The heading includes such devices designed to regulate the pressure or the flow velocity of a liquid or a gas. This heading includes alia :- (2) Valves for……pneumatic transmission…………… Oleh kerana bahan buatan body ( komponen paling besar ) diperbuat daripada aluminium dan aluminium pula merupakan sejenis metal, maka valve ini sesuai dipenjeniskan mengikut GIR 1 di bawah kod tarif 8481.20.300 sebagai “ Valve for pneumatic transmission, of other metal other than iron/steel or copper/copper alloy “.

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CAT/ EFT/ POS TERMINAL

Model : Vx 510 Brand: Verifone

CAT/ EFT/ POS TERMINAL Model : Vx 510 Brand: Verifone

8470.50.000

Barangan ini merupakan sejenis alat elektronik mudahalih yang mempunyai built on printer, display screen, keypad & magnetic card reader yang dipakai di kaunter-kaunter bayaran bagi memudahkan pelanggan membayar secara “ Electronic payment transactions “ dengan menggunakan “ kad kredit “ dan mendapatkan salinan resit terus daripada alat ini. Barangan ini jelas diterangkan dalam EN, ms 1574 seperti berikut : (C) CASH REGISTER

This group also includes terminals for electronic payment by credit or debit card. These terminals use the telephone network to connect to the financial institution for authorization and completion of the transaction, and to record and issue receipts indicating the amounts debited and credited.

Oleh itu barangan ini sesuai dipenjeniskan mengikut GIR 1 di bawah kod tarif 8470.50.000 sebagai “ Cash Register “. Memandangkan barangan yang sama telah pernah dipenjeniskan di bawah 2 nombor kepala yang berlainan dan bagi menyeragamkan kod tarif yang dipakai, maka surat-surat penjenisan KE.WB(96)677/02/sk1135 bertarikh 18.03.04, KE.HE(96)8471/SB 179/3 bertarikh 17.3.99 dan KE.HE(96)8471/SB 206/3 bertarikh 7.9.99 yang mempenjeniskan barangan ini di bawah kod tarif 8471.90.000 hendaklah diatasi. Ini bermakna kod tarif 8471.90.000 masih boleh digunakan sehinggalah keluarnya keputusan muktamad ini ( Tarikh kuat-kuasa mulai daripada surat ini ).

Barangan yang hampir sama iaitu Model : Omni 3750, Jenama : Veriphone juga telah dipenjeniskan di bawah kod tarif 8470.50.000 melalui keputusan ketetapan kastam, No. Siri 0021/2008, No. rujukan fail : KE.HT(96)431/01-1(623) bertarikh 21 Januari 2008.

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FRUIT JUICE Brand: Sunkist

Trade Name: Sunkist Original Premium Orange Juice 100% Purely Squeezed

FRUIT JUICE Brand: Sunkist Trade Name: Sunkist Original Premium Orange Juice 100% Purely Squeezed

2009.12.910

Sejenis minuman cecair berwarna kuning. Ia mengandungi air (96.2%), peratus keasidan (sebagai asid sitrik) 0.8%, brix value (5.3%), Vitamin C (10.3mg/100ml, nilai phosphorus (0.04%), Potasium (0.2%) dan nilai ash (0.4%). Peratus bahan tidak meruap ialah 12.89%,peratus abu 0.27%. Penjenisan berdasarkan prinsip G.I.R.1, mendapat liputan yang spesifik seperti dalam Nota EN sub heading 2009:

The juices of this heading may be concentrated (whether or not frozen) or in the form of crystals or powder provided, in the latter case, that they are entirely or almost entirely soluble in water. Such products are usually obtained by processes involving either heat (whether or not in a vacuum) or cold (lyophilisation).

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PLATE REFINER Trade Name: Andritz Durametal

PLATE REFINER Trade Name: Andritz Durametal

8439.91.000

Alat ini adalah part for cellulose fibre making machine. Dalam bentuk profil, diperbuat dari logam daripada campuran carbon, silicon, iron, manganese, chromium, mlydenum, nickel dan copper Penjenisan berdasarkan prinsip G.I.R.1, mendapat liputan yang spesifik seperti dalam Nota EN HEADING 84.39 - MACHINERY FOR MAKING PULP OF FIBROUS CELLULOSIC MATERIAL OR FOR MAKING OR FINISHING PAPER OR PAPERBOARD.

8439.10- Machinery for making pulp of fibrous cellulosic material

- Parts :

8439.91- - Of machinery for making pulp of fibrous cellulosic material

8439.99- - Other

This heading covers machinery for making fibrous cellulosic pulp from various cellulosic materials (wood, esparto grass, straw, rags, old rope, waste paper, etc.) whether the pulp is for paper or paperboard making or for other purposes (e.g., for the manufacture of viscose rayon, certain building boards or explosives). It also covers machinery for making paper or paperboard whether from previously prepared pulp (e.g., mechanical or chemical wood pulp), or directly from the raw materials (esparto, rags, waste paper, etc.). The heading also covers machines for finishing the paper or paperboard ready for its various uses, other than the printing machines of heading 84.43.

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PC BOARD

Trade Name: Board Assy, Main Brand : Epson

PC BOARD Trade Name: Board Assy, Main Brand : Epson

8443.99.900

Alat ini adalah mounted PC Board, dikatakan sebagai part for Epson Inkjet Printer. Penjenisan berdasarkan prinsip G.I.R.1, mendapat liputan yang spesifik seperti dalam Nota EN (m/s: XVI-8443-1) dibawah Kepala 8443, Printing machinery menerangkan:-

`This heading covers (1) all machines used for printing by means of plates or cylinder of the previous heading, and (2) other printers, copying machines and facsimile machines, whether or not combined.’

Memandangkan alat ini dalam bentuk yang belum siap dan hanya sesuai digunakan dalam printer sahaja, maka ia adalah sesuai sebagai part of the printer dibawah heading yang sama.

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SMART CARD PINPAD Trade Name: Programmable Pinpad

Model: SC 5000 Brand : Verifone

SMART CARD PINPAD Trade Name: Programmable Pinpad Model: SC 5000 Brand : Verifone

8471.60.000

Barangan adalah Smart Card Pinpad (Model SC 5000), iaitu sejenis card reader dengan nama perdagangan Verifone. Bersaiz 155mm x 95mm x 50mm, berat 360 gm. Bentuk yang senang dipegang, mempunyai keypad, LCD display screen dan tempat slot EMV smart card/magnetic card. Penjenisan berdasarkan prinsip G.I.R.1, mendapat liputan yang spesifik seperti dalam Nota EN:-

(II) MAGNETIC OR OPTICAL READERS, MACHINES FOR TRANSCRIBING DATA ONTO DATA MEDIA IN CODED FORM AND MACHINES FOR PROCESSING SUCH DATA, NOT ELSEWHERE SPECIFIED OR INCLUDED

This group comprises a wide range of machines, many being electro-magnetic or electronic, which usually complement each other and are generally used in systems for compiling statistics or for accounting or other operations. The group includes magnetic or optical readers, machines for transcribing data onto data media in coded form and machines which process data and which decode the result.

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PREPARATION FOR MAKING BEVERAGES Brand: Kilkenny Flavoured Extract (KFE)

2106.90.410

1. Barangan merupakan persediaan makanan yang berupa cecair berwarna perang gelap dan berbau masam. Ianya dikenali sebagai KILKENNY FLAVOURED EXTRACT ( KFE ). Hasil analisis didapati ianya adalah ‘non-alcoholic’ (ethanol <0.5%) dan mengandungi air, karbohidrat, ekstrak bahan tumbuhan, gula, asid asetik, asid laktik, maltol dan bahan pengawet. Ianya dikatakan untuk digunakan dengan mencampurkan sebanyak 2%v/v dalam pengeluaran ale ( beer ).

2. Penjenisan dibuat berdasarkan pengesahan pakar dan maklumat yang diberikan dimana ianya ianya menepati kehendak keterangan Exclusion Note di mukasurat II-1302-3, kepala 13.02, para ( ii ), iaitu ;

Examples of excluded preparations are :

(i) ………………………………………………

(ii) Preparations used for making beverages. These preparations are obtained by compounding vegetable extracts of this heading with lactic acid, tartaric acid, citric acid, phosphoric acid, preserving agents, foaming agents, fruit juices, etc., and sometimes with essential oils. The preparations thus obtained are generally classified in heading 21.06 or 33.02.

Justeru itu berdasarkan komposisi bahan barangan tidak sesuai dikelaskan di bawah kepala 13.02 kerana ianya telah di compounded dengan asid. Berdasarkan pengesahan pakar dimana barangan tidak mengandungi ‘odoriferous substances’, maka ianya tidak sesuai diletkkan di bawah kepala 33.02 selaras dengan keterangan EN di mukasurat VI-3302-2, kepala 33.02.

3. Dengan menggunakan GIR 1 dan GIR 6 barangan telah dipenjeniskan di bawah kod tariff 2106.90.410 kepada Perintah Duti Kastam 2007.

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BOTTLE HOLDER Model : 6P

BOTTLE HOLDER Model : 6P

6305.39.000

Barangan adalah 'bottle holder'. Mengikut analisis kimia ia adalah dibuat daripada 'neoprene laminated with knitted polyester fabric'. Barangan adalah berbentuk beg yang mempunyai 'handle' di bahagian atas. Kegunaan barangan adalah 'for easy bottle carrying'. Apa yang menjadi isu di sini ialah samada 'bottle holder' ini adalah barangan getah atau tekstil. Langkah pertama ialah untuk menentukan samada 'neoprene laminated with knitted polyester fabric' adalah tekstil atau getah. Muka surat 1035, EN Vol. 2, Third Edition (2002) di bawah kepala 59.06 mempunyai penjelasan mengenai fabric ini iaitu :- This heading covers : (A) Textile fabrics impregnated, coated, covered or laminated with rubber, including dipped fabrics (other than those of heading 59.02), of a weight : (1) not exceeding 1,500 g/m², irrespective of the proportions of textile and rubber; --------------------------------------------------------------- Maka adalah jelas bahawa fabric yang terlibat adalah 'rubberised fabric'. Oleh itu 'bottle holder' adalah barangan tekstil dan ia mendapat liputan di muka surat 1088, EN Vol. 2, Third Edition (2002) di bawah kepala 63.05 yang di antara lain menerangkan :- This heading covers textile sacks and bags of a kind normally used for the packing of goods for transport, storage or sale. ------------------------------------------------------------------------------ Berdasarkan diskripsi, komposisi bahan, kegunaan barangan, serta penerangan di atas, barangan sesuai di perjeniskan di bawah kod tarif 6305.39 000 yang memperuntukkan 'SACKS AND BAGS, OF A KIND USED FOR THE PACKING OF GOODS; Of man-made textile materials; Other '. Keputusan adalah berdasarkan GIR 1 dan GIR 6.

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PREPARATION FOR MAKING BEVERAGES Brand: Guinness Flavoured Extract Guiness Draft (GFE-GD)

2106.90.490

1. Barangan merupakan persediaan makanan yang berupa cecair berwarna perang tua dan berbau masam. Ianya dikenali sebagai GUINNESS FLAVOURED EXTRACT Guinness Draft ( GFE-GD ). Hasil analisis didapati ianya mengandungi ethanol (14.8%), air, karbohidrat, ekstrak bahan tumbuhan, gula dan asid asetik. Ianya dikatakan untuk digunakan dengan mencampurkan sebanyak 2%v/v dalam pengeluaran stout.

2. Penjenisan dibuat berdasarkan pengesahan pakar dan maklumat yang diberikan dimana ianya ianya menepati kehendak keterangan Exclusion Note di mukasurat II-1302-3, kepala 13.02, para ( ii ), iaitu ;

Examples of excluded preparations are :

(i) ………………………………………………

(ii) Preparations used for making beverages. These preparations are obtained by compounding vegetable extracts of this heading with lactic acid, tartaric acid, citric acid, phosphoric acid, preserving agents, foaming agents, fruit juices, etc., and sometimes with essential oils. The preparations thus obtained are generally classified in heading 21.06 or 33.02.

Justeru itu berdasarkan komposisi bahan barangan tidak sesuai dikelaskan di bawah kepala 13.02 kerana ianya telah di compounded. Berdasarkan pengesahan pakar dimana barangan tidak mengandungi ‘odoriferous substances’, maka ianya tidak sesuai diletkkan di bawah kepala 33.02 selaras dengan keterangan EN di mukasurat VI-3302-2, kepala 33.02.

3. Dengan menggunakan GIR 1 dan GIR 6 barangan telah dipenjeniskan di bawah kod tariff 2106.90.490 kepada Perintah Duti Kastam 2007.

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3. Dengan menggunakan GIR 1 dan GIR 6 barangan telah dipenjeniskan di bawah kod tariff 3209.10.000 kepada Perintah Duti Kastam 1996 ( 3209.10.000 – PDK 2007)

Gambar : -Tiada-

WATER-BASED PAINT Trade Name: G-Multi Fancy DX Brand: SKK

3209.10.000

1. Barangan merupakan bahan kimia berupa cecair tidak berwarna jingga dikatakan water-based paint dikenali sebagai G-MULTI FANCY DX, Jenama : SKK. Mengikut analisis pakar barangan mengandungi air acrylic resin dan ’pigment’ (TiO2, AL2O3 dan SiO2) dengan peratus bahan tidak meruap sebanyak 14.05%, air (85.95%) dan abu (8.3%). Ianya dibungkus dalam can bermuatan 4 liter dan digunakan for interior decoration.

2. Penjenisan dibuat berdasarkan pengesahan pakar dan maklumat yang diberikan ianya menepati kehendak keterangan EN di mukasurat 603, kepada kepala 32.09, iaitu;

HEADING 32.09 - PAINTS AND VARNISHES (INCLUDING ENAMELS AND LACQUERS) BASED ON SYNTHETIC POLYMERS OR CHEMICALLY MODIFIED NATURAL POLYMERS, DISPERSED OR DISSOLVED IN AN AQUEOUS MEDIUM.

Paints of this heading are composed of dispersions or solutions of a binder based on synthetic polymers or chemically modified natural polymers, in an aqueous medium, blended with dispersions of insoluble colouring matter (chiefly mineral or organic pigments, or colour lakes) and fillers. Surfactants and protective colloids are added to stabilise the products. ……………….. The binder, which is the film-producing agent, consists of polymers, such as polyacrylic esters, poly(vinyl acetate) and poly(vinyl chloride), or copolymerisation products of butadiene and styrene.

The expression " aqueous medium " means any medium consisting of water or a mixture of water and a water-soluble solvent.

This heading does not cover :

(a)Surfacing preparations for walls, floors, etc., based on plastics with the addition of a high proportion of fillers and which, like conventional mastics, are applied with a spatula, trowel, etc. (heading 32.14).

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CHEMICAL PREPARATION Trade Name: Fertilizer (Copper Sulphate, Zinc Sulphate & Boron Oxide)

3824.90.900

1. Barangan merupakan bahan kimia yang berupa granul-granul kecil berwarna dikatakan Chemical preparation dan dikenali sebagai FERTILIZER (COPPER SULPHATE-ZINC SULPHATE & BORON OXIDE ). Setelah dianalisis didapati ianya mengandungi campuran copper sulphate dan zinc sulphate. Ianya dikatakan to be used in agriculture.

2. Penjenisan dibuat berdasarkan pengesahan pakar dan maklumat yang diberikan ianya tidak menepati kehendak keterangan EN di mukasurat 259, Chapter Notes 1 kepada Chapter 28, EN mukasurat 580 Chapter Notes 6 kepada Chapter 31 dan keterangan EN di mukasurat 682, kepada kepala 38.08, namun menepati keterangan EN di mukasurat 698, kepala 38.24, para ( B ), iaitu;

(B) CHEMICAL PRODUCTS AND CHEMICAL OR OTHER PREPARATIONS

With only three exceptions (see paragraphs (7), (19) and (31) below), this heading does not apply to separate chemically defined elements or compounds.

The chemical products classified here are therefore products whose composition is not chemically defined, whether they are obtained as by-products of the manufacture of other substances (this applies, for example, to naphthenic acids) or prepared directly.

3. Dengan menggunakan GIR 1 dan GIR 6 barangan telah dipenjeniskan di bawah kod tariff 3824.90.900 kepada Perintah Duti Kastam 1996 ( 3824.90.900 – PDK 2007 ).

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FATTY ACID METHYL ESTER Trade Name: Diesel fuel Treatment

3824.90.900

1. Barangan merupakan campuran bahan kimia berupa cecair berwarna perang. Hasil analisis pakar didapati mengandungi campuran ester (hexadecanoid acid, methyl ester ; octadecanoid’ methyl ester ; dodecanoid, methyl ester) dengan nilai viscosity sebanyak 5.8 cSt, density 0.8845 dan flash point 188.25°C. Ianya dikatakan Fuel Treatment dikenali sebagai Diesel Fuel Treatment yang digunakan sebagai to prevent the corrosion of metal in contact with fuel to protect the fuel system and optimize the engine performance.

2. Penjenisan dibuat berdasarkan pengesahan pakar dan maklumat yang diberikan ianya menepati kehendak keterangan EN di mukasurat 703, para (48), kepala 38.24, iaitu;

HEADING 38.24 - ………………; CHEMICAL PRODUCTS AND PREPARATIONS OF THE CHEMICAL OR ALLIED INDUSTRIES (INCLUDING THOSE CONSISTING OF MIXTURES OF NATURAL PRODUCTS), NOT ELSEWHERE SPECIFIED OR INCLUDED (+).

(48) Mono-alkyl ester of long chain fatty acids derived from vegetable oils or animal fats ( so- called “biodiesel” ) and used, in particular, as fuel for compression-ignition internal combustion piston engines.

3. Dengan menggunakan GIR 1 dan GIR 6 barangan telah dipenjeniskan di bawah kod tariff 3824.90.900 kepada Perintah Duti Kastam 1996 ( 3824.90.900 – PDK 2007 ).

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FOOD PREPARATION

Trade Name: Royal Honey Plus Brand : CNI

FOOD PREPARATION Trade Name: Royal Honey Plus Brand : CNI

2106.90.990

1. Barangan merupakan bahan makanan yang berupa cecair likat berwarna perang kekuningan dikatakan food preparation dikenali sebagai Royal Jelly Plus berjenama : CNI. Hasil analisis pakar mendapati mengandungi madu, karbohidrat dan extract bahan-bahan tumbuhan. Barangan yang dibungkus dalam botol kaca bermuatan 650 gm dan dikatakan digunakan sebagai food supplement to refreshing cool of the body.

2. Penjenisan dibuat berdasarkan pengesahan pakar dan maklumat yang diberikan ianya ianya tidak menepati kehendak keterangan EN di mukasurat IV-2106-1, para (16) kepada kepala 21.06, iaitu ;

HEADING 21.06 - FOOD PREPARATIONS NOT ELSEWHERE SPECIFIED OR INCLUDED.

Provided that they are not covered by any other heading of the Nomenclature, this heading covers :

(A)Preparations for use, either directly or after processing (such as cooking, dissolving or boiling in water, milk, etc.), for human consumption. (16)Preparations, often referred to as food supplements, based on extracts from plants, fruit concentrates, honey, fructose, etc. and containing added vitamins and sometimes minute quantities of iron compounds.These preparations are often put up in packagings with indications that they maintain general health or well-being. Similar preparations, however, intended for the prevention or treatment of diseases or ailments are excluded (heading 30.03 or 30.04).

Berdasarkan maklumat pembungkusan dan tiada sebarang indications that they maintain general health or well-being, yang antara lain menyatakan bahan aktif, cara pengambilan, dosage, dsb pada label pembungkusannya, maka ianya tidak bersesuaian dikategorikan sebagai food supplement. Disamping itu ianya bertepatan dengan keterangan EN di mukasurat yang sama di para (5), iaitu;

(5) Natural honey enriched with bees' royal jelly.

3. Dengan menggunakan GIR 1 dan GIR 6 barangan telah dipenjeniskan di bawah kod tariff 2106.90.990 kepada Perintah Duti Kastam 2007 ( 2106.90.990 – PDK 1996 ).

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3. Dengan menggunakan GIR 1 dan GIR 6 barangan telah dipenjeniskan di bawah kod tariff 2710.19.510 kepada Perintah Duti Kastam 2007 ( 2710.19.510 – PDK 1996 ).

ENGINE OIL Trade Name: Moto 4 HP ECO 10W40 Brand : ELF

2710.19.510

1. Barangan merupakan bahan berminyak berupa cecair berwarna kuning dan berbau petroleum dikatakan Engine oil dikenali sebagai MOTO 4 HP ECO 10W40 berjenama : Elf yang dibungkus dalam bekas plastik bermuatan 1 liter berfungsi sebagai minyak pelincir untuk enjin motosikal .

2. Penjenisan dibuat berdasarkan pengesahan pakar dan maklumat yang diberikan ianya menepati kehendak keterangan EN di mukasurat V-2710-2, kepada kepala 27.10, iaitu ;

HEADING 27.10 - PETROLEUM OILS AND OILS BTAINED 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.

(A) ……………………………………………… (B) ………………………………………………..

(C) The oils described in (A) and (B) above to which varioussubstances have been added to render them suitable for particular uses, provided the products contain by weight 70 % or more of petroleum oils or of oils obtained from bituminous minerals as a basis and that they are not covered by a more specific heading in the Nomenclature.

(1)……………………

(2) Lubricants consisting of mixtures of lubricating oils with widely varying quantities of other products (e.g., products for improving their lubricating properties (such as vegetable oils and fats), anti-oxidants, rust preventives, anti- foam agents such as silicones). These lubricants include compounded oils, oils for heavy duty work, oils blended with graphite (graphite suspensions in petroleum oils or in oils obtained from bituminous minerals), upper cylinder lubricants, textile oils, and solid lubricants (greases) composed of a lubricating oil with about 10 to 15 % of soaps of aluminium, calcium, lithium, etc.

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Gambar :

ENGINE OIL

Trade Name: Moto 4 HP ECO 10W40 Brand : ELF

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CASING FOR VIDEO GAME CONTROLLER

CASING FOR VIDEO GAME CONTROLLER

9504.10.000

Barangan adalah ‘Casing’ yang direka khas untuk ‘Video Game Controller’. Maka ia lebih sesuai dianggap sebagai ‘parts’ untuk Video Game Controller’. Barangan mendapat liputan di muka surat XX-9504-1 dan Note 3, Section XX, XX-95-2, EN Vol. 5, Fourth Edition (2007) yang di antara lain menerangkan :- This heading includes : -------------------------------------------------------------------------------- (2) Video games (used with a television receiver or having a self-contained screen) and other games of skill or chance with an electronic display. --------------------------------------------------------------------------------- The heading also includes parts and accessories of video game consoles (for example cases, game cartridges,…………, game controllers,…….), provided they fulfil the conditions of Note 3 to this Chapter. ………………………………………………………………………………

Note 3 to Chapter 95 3.-Subject to Note 1 above, parts and accessories which are suitable for use solely or principally with articles of this Chapter are to be classified with those articles. ------------------------------------------------------------------------------------ Berdasarkan diskripsi, kegunaan barangan, serta penerangan di atas, barangan sesuai dipenjeniskan di bawah kod tarif 9504.10.000 mengikut Perintah Duti Kastam 2007 yang memperuntukkan ‘ARTICLES FOR FUNFAIR, TABLE OR PARLOUR GAMES, INCLUDING PINTABLES, BILLIARDS, SPECIAL TABLES FOR CASINO GAMES AND AUTOMATIC BOWLING ALLEY EQUIPMENT; video games of a kind used with a television receiver.’ Keputusan adalah berdasarkan GIR 1 dan GIR 6.

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SEMI – FINISHED DISC PAD

SEMI – FINISHED DISC PAD 6813.20.000 (Containing Asbestos) 6813.81.000 (Not Containing Asbestos)

Barangan adalah alat ‘Disc Pad’ separuh siap untuk sistem brek kenderaan. Barangan mendapat liputan di muka surat XIII-6813-1, EN Vol. 3, Forth Edition (2007) di bawah kepala 68.13 yang di antara lain menerangkan :- Asbestos friction material is usually made by high pressure moulding of a mixture of asbestos fibres, plastics ect.; it can also be made by compressing layers of woven or plaited asbestos which have been impregnated with plastics, pitch or rubber. It may be reinforced with brass, zinc or lead wire, or may sometimes be made up from metal wire or cotton yarn covered with asbestos. Owing to its high friction coefficient and its resistance to heat and wear, this material is used for lining brake shoes, clutch discs, ect., for vehicles of all kinds, cranes, dredgers or other machinery. The heading includes similar friction materials with a basis of other mineral materials (e.g., graphite, siliceous fossil earths) or of cellulose fibre. According to the particular use for which it is intended, friction material of this heading may be in the form of sheets, rolls, strips, segments, discs, rings, washers, pads or cut to any other shape. The friction material may also be assembled by sewing, may be drilled or otherwise worked. Berdasarkan diskripsi, kegunaan barangan, serta penerangan di atas, barangan sesuai dipenjeniskan di bawah kod tarif 6813.20.000, Perintah Duti Kastam 2007 yang memperuntukkan ‘ FRICTION MATERIAL AND ARTICLES THEREOF (FOR EXAMPLE, SHEETS, ROLLS, STRIPS, SEGMENTS, DISCS, WASHERS, PADS), NOT MOUNTED, FOR BRAKES, FOR CLUTCHES OR THE LIKE, WITH A BASIS OF ASBESTOS, OF OTHER MINERAL SUBSTANCES OR OF CELLULOSE, WHETHER OR NOT COMBINED WITH TEXTILE OR OTHER MATERIALS; CONTAINING ASBESTOS dan kod tarif 6813.81.000, FRICTION MATERIAL AND ARTICLES THEREOF (FOR EXAMPLE, SHEETS, ROLLS, STRIPS, SEGMENTS, DISCS, WASHERS, PADS), NOT MOUNTED, FOR BRAKES, FOR CLUTCHES OR THE LIKE, WITH A BASIS OF ASBESTOS, OF OTHER MINERAL SUBSTANCES OR OF CELLULOSE, WHETHER OR NOT COMBINED WITH TEXTILE OR OTHER MATERIALS; NOT CONTAINING ASBESTOS ; Brake linings and pads’. Keputusan adalah berdasarkan GIR 1 dan GIR 6.

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ADHESIVE STICKER Trade Name: Holographic Authentic Seal

3919.90.190

a) Dagangan berbentuk ’sheet’ (kepingan nipis) dengan warna ’metalic silver’. Diperbuat daripada bahan metallized Polyester (PET), ’adhesive’ dan kertas. Digunakan sebagai ’ holographic authentic seal ’ (penanda pengesahan keaslian produk).

b) ‘Legal text to heading notes HS 39.19 di mukasurat VII-3919-1 menjelaskan bahawa ;

“ This heading covers all self – adhesive flat shape of plastics, whether or not in rolls …. The heading is however, limited to flat shapes, which are pressure-sensitive, i.e., which at room temperature , without weting or other addition……”

c) Dengan menggunakan GIR 1 dagangan ini dipenjeniskan di bawah nombor kod tarif 3919.90.190.

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MICRO –ORGANISM (BACTERIA) Trade Name: PH FIXER Brand: NASA LAB

3002.90.900

a) Dagangan berupa serbuk berwarna ’ beige ’ yang dipek pada kadar 2 kg per bag. Digunakan untuk mengstabilkan PH air, membantut tumbesaran bakteria vibrio dalam air dan memperbaiki ekosistem air ternakan.

b) Analisis kimia menunjukkan dagangan ini mengandungi selulosa, protein dan sukrosa. Manakala nilai ’ total bacillus count ’ yang didapati ialah 6.1 x 105 cfu/g. Rujukan ’ Oxford Dictionary ’ mengesahkan bahawa bacillus adalah sejenis ’rod-like bacterium’.

c) Legal text to heading notes to HS 30.02 di mukasurat XI – 3002-1 menjelaskan bahawa ;

This products include : “ (3) Cultures of micro-organisms (excluding yeast) . These include

……………..; moulds for manufacture of penicillin and other antibiotics; and cultures of micro-organisms for technical purposes (e.g., for aiding plant growth).

d) Dengan menggunakan GIR 1 dagangan ini dipenjeniskan di bawah nombor kod tarif 3002.90.900.

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WOODEN FURNITURE, SHELF RACK Model : N/Syuno

9403.50.000

Barangan adalah 'shelf rack' iaitu perabot kayu yang digunakan sebagai almari baju.

Barangan mendapat liputan di muka surat 1904 & 1905, EN Vol. 4, Third Edition (2002) di bawah kepala 94.03 yang di antara lain menerangkan :-

This heading covers furniture and parts thereof, not covered by the previous headings. It includes furniture for general use (e.g., cupboards, show-cases, tables, telephone stands, writing-desks, escritoires, book-cases, and other shelved furniture, etc.), and also furniture for special uses.

------------------------------------------------------------------------------------------

Berdasarkan diskripsi, kegunaan barangan, serta penerangan di atas, barangan sesuai di perjeniskan di bawah kod tarif 9403.50.000 yang memperuntukkan 'OTHER FURNITURE AND PARTS THEREOF; Wooden furniture of a kind used in the bedroom'.

Keputusan adalah berdasarkan GIR 1 dan GIR 6.

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PARTS FOR MOBILE PHONE, KEYPAD COVER

PARTS FOR MOBILE PHONE, KEYPAD COVER

8517.70.900

Barangan adalah ‘Keypad Cover Untuk Telefon Bimbit’. Ia adalah direka dalam bentuk khas untuk digunakan oleh telefon bimbit, maka ia lebih sesuai dipenjeniskan sebagai parts untuk telefon bimbit. Barangan mendapat liputan di muka surat XVI-8517-5, EN Vol.5, Fourth Edition (2007) bawah kepala 85.17 yang di antara lain menerangkan :-

Parts Subject to the general provisions regarding the classification of parts (see the General Explanatory Note to Section XVI), parts of the apparatus of this heading are also classified here. ------------------------------------------------------------------------------- Berdasarkan diskripsi, kegunaan barangan, serta penerangan di atas, barangan sesuai dipenjeniskan di bawah kod tariff 8517.70.900, Perintah Duti Kastam 2007 yang memperuntukkan ‘Telephone sets, including telephones for cellular networks or for other wireless networks; other apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as local or wide area network), other than transmission or reception apparatus of heading 84.43, 85.25, 85.27 or 85.28; Parts; Other’. Keputusan adalah berdasarkan GIR 1 dan GIR 6.

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Berdasarkan diskripsi, kegunaan barangan, serta penerangan di atas, barangan sesuai dipenjeniskan di bawah kod tarif 8544.49 920, Perintah Duti Kastam 2007 yang memperuntukkan ' 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

PLASTIC INSULATED CABLE WITHOUT CONNECTOR Trade Name: Cat.5e

8544.49.920

Barangan adalah ‘connecting cable for internet broadband’. Ia adalah diperbuat daripada ‘copper conductor’ yang dibaluti dengan ‘PVC jacket’ dan tidak mempunyai apa-apa ‘connector’.

Barangan mendapat liputan di muka surat XVI-8544-1, EN Vol. 5, Fourth Edition (2007) di bawah kepala 85.44 yang di antara lain menerangkan :-

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. …………. These goods vary from very fine insulated wire to thick cables of more complex types.

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, ……………………………………………. (C)In certain cases a metal sheath (e.g., lead, brass, aluminium or steel); this serves as a protective covering for the insulation, as a channel for an insulation of gas or oil, or as a supplementary conductor in certain co-axial cables.

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. -----------------------------------------------------------------------------------------------

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NOT ASSEMBLED WITH ELECTRIC CONDUCTORS OR FITTED WITH CONNECTORS; Other; Other: plastic insulated '.

Keputusan adalah berdasarkan GIR 1 dan GIR 6.

Gambar :

PLASTIC INSULATED CABLE WITHOUT CONNECTOR Trade Name: Cat.5e

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Barangan tidak sesuai di kelaskan di bawah kepala 39.10 sebagai ‘silicones in primary forms’ berdasarkan keputusan WCO HS Committee 41st

3. Dengan menggunakan GIR 1 dan GIR 6 barangan telah dipenjeniskan di bawah kod tariff 3214.10.900 kepada Perintah Duti Kastam 2007 ( 3214.10.900 – PDK 1996 ).

session seperti di Annex H/14 to Doc. NC1310E1a; dimana polymer in primary forms with additive for specific purpose put up in packing for retail sale di penjeniskan mengikut fungsi/kegunaannya.

Gambar : -Tiada-

ADHESIVE SEALANT Trade Name: Dow Corning®EA-6700 Microelectronic Adhesive Silicone

3214.10.900

1. Barangan merupakan bahan kimia berupa cecair likat berwarna hitam dikatakan adhesive sealant dikenali sebagai DOW CORNING (R) EA-6700 MICROELECTONIC ADHESIVE SILICONE. Mengikut analisis pakar barangan mengandungi poly(dimethylsiloxane), silica ( Si ) dan carbon black dengan peratus abu sebanyak 64.9%. Ianya dibungkus secara untuk jualan runcit dalam ”syringe” dengan muatan 10cc dan 200cc dan digunakan sebagai to attaching metal lids to substrates I such as flip chip BGAs ) for semiconductor device protection.

2. Penjenisan dibuat berdasarkan pengesahan pakar dan maklumat yang diberikan ianya menepati kehendak keterangan EN di mukasurat VI-3214-1, kepada kepala 32.14, iaitu ;

HEADING 32.14 - GLAZIERS' PUTTY, GRAFTING PUTTY, RESIN CEMENTS, CAULKING COMPOUNDS AND OTHER MASTICS; PAINTERS' FILLINGS; NON-REFRACTORY SURFACING PREPARATIONS FOR FAÇADES, INDOOR WALLS, FLOORS, CEILINGS OR THE LIKE.

The products of this heading are preparations of widely differing composition which are essentially characterised by the uses to which they are put.

These preparations are usually put up in a more or less pasty form and in general they harden after application. ………………….. The products of this heading are usually applied with a caulking gun, a spatula, a trowel, a plasterer's float or similar tools.

(I) GLAZIERS' PUTTY, GRAFTING PUTTY, RESIN CEMENTS, CAULKING COMPOUNDS AND OTHER MASTICS

These preparations are mainly used to stop, seal or caulk cracks and, in certain cases, to bond or firmly join components together. They are distinguished from glues and other adhesives by the fact that they are applied in thick coatings or layers. It should be noted, however, that this group of products also covers mastics used on the skin of patients around stomas and fistulas.

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3. Dengan menggunakan GIR 1 dan GIR 6 barangan telah dipenjeniskan di bawah kod tariff 3824.90.900 kepada Perintah Duti Kastam 2007 ( 3824.90.900 – PDK 1996 ).

Gambar :

-Tiada-

FOAMING & NUCLEATING AGENT Trade Name: HYDROCEROL®C F

3824.90.900

1. Barangan merupakan campuran bahan kimia berupa serbuk halus yang berwarna putih. Hasil analisis pakar didapati mengandungi campuran sodium carbonate dan asid sitrik dengan kandungan abu sebanyak 47.4%. Ianya dikatakan FOAMING & NUCLEATING AGENT dikenali sebagai HYDROCEROL C F. Ianya berfungsi sebagai as fine-cell foaming of thermoplastic resins by innjection moulding and extrusion.

2. Penjenisan dibuat berdasarkan pengesahan pakar dan maklumat yang diberikan ianya menepati kehendak keterangan EN di mukasurat VI-3824-2 kepala 38.24, iaitu;

HEADING 38.24 - ………………; CHEMICAL PRODUCTS AND PREPARATIONS OF THE CHEMICAL OR ALLIED INDUSTRIES (INCLUDING THOSE CONSISTING OF MIXTURES OF NATURAL PRODUCTS), NOT ELSEWHERE SPECIFIED OR INCLUDED (+).

With only three exceptions (see paragraphs (7), (19) and (31) below), this heading does not apply to separate chemically defined elements or compounds.

The chemical products classified here are therefore products whose composition is not chemically defined, whether they are obtained as by-products of the manufacture of other substances (this applies, for example, to naphthenic acids) or prepared directly.

The chemical or other preparations are either mixtures (of which emulsions and dispersions are special forms) or occasionally solutions. Aqueous solutions of the chemical products of Chapter 28 or 29 remain classified within those Chapters, but solutions of these products in solvents other than water are, apart from a few exceptions, excluded there from and accordingly fall to be treated as preparations of this heading. The preparations classified here may be either wholly or partly of chemical products (this is generally the case) or wholly of natural constituents (see, for example, paragraph (23) below).

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3. Dengan menggunakan GIR 1 dan GIR 6 barangan telah dipenjeniskan di bawah kod tariff 2710.19.510 kepada Perintah Duti Kastam 2007 ( 2710.19.510 – PDK 1996 ).

ENGINE LUBRICATING OIL Trade Name: ELF COMPETITION SM 15W50

2710.19.510

1. Barangan merupakan bahan berminyak berupa cecair berwarna coklat kekuningan dikatakan Engine lubricating oil dikenali sebagai ELF COMPETITION SM 15W50. Hasil analisis pakar didapati ianya mengandungi bahan additif dan kebanyakannya ’mineral oil’. Barangan adalah dibungkus dalam tin 4 liter berfungsi sebagai minyak pelincir untuk enjin ( kenderaan ).

2. Penjenisan dibuat berdasarkan pengesahan pakar dan maklumat yang diberikan ianya menepati kehendak keterangan EN di mukasurat V-2710-2, kepada kepala 27.10, iaitu ;

HEADING 27.10 - PETROLEUM OILS AND OILS BTAINED 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.

(A) ……………………………………………… (B) ………………………………………………..

(C) The oils described in (A) and (B) above to which varioussubstances have been added to render them suitable for particular uses, provided the products contain by weight 70 % or more of petroleum oils or of oils obtained from bituminous minerals as a basis and that they are not covered by a more specific heading in the Nomenclature.

(1)…………………… (2) Lubricants consisting of mixtures of lubricating oils with widely varying quantities of other products (e.g., products for improving their lubricating properties (such as vegetable oils and fats), anti-oxidants, rust preventives, anti- foam agents such as silicones). These lubricants include compounded oils, oils for heavy duty work, oils blended with graphite (graphite suspensions in petroleum oils or in oils obtained from bituminous minerals), upper cylinder lubricants, textile oils, and solid lubricants (greases) composed of a lubricating oil with about 10 to 15 % of soaps of aluminium, calcium, lithium, etc.

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Gambar :

ENGINE LUBRICATING OIL

Trade Name: ELF COMPETITION SM 15W50

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Keterangan :

3. Dengan menggunakan GIR 1 dan GIR 6 barangan telah dipenjeniskan di bawah kod tariff 2710.19.510 kepada Perintah Duti Kastam 2007 ( 2710.19.510 – PDK 1996 ).

ENGINE LUBRICATING OIL Trade Name: TOTAL HI PERF SCOOTER 4T 10W40

2710.19.510

1. Barangan merupakan bahan berminyak berupa cecair likat berwarna perang dikatakan Engine lubricating oil dikenali sebagai TOTAL HI PERF SCOOTER 4T10W40. Hasil analisis pakar didapati ianya mengandungi ’predominantly mineral oil’. Barangan adalah dibungkus dalam bekas plastik 1 liter berfungsi sebagai minyak pelincir untuk enjin motosikal.

2. Penjenisan dibuat berdasarkan pengesahan pakar dan maklumat yang diberikan ianya menepati kehendak keterangan EN di mukasurat V-2710-2, kepada kepala 27.10, iaitu ;

HEADING 27.10 - PETROLEUM OILS AND OILS BTAINED 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.

(A) ……………………………………………… (B) ………………………………………………..

(C) The oils described in (A) and (B) above to which varioussubstances have been added to render them suitable for particular uses, provided the products contain by weight 70 % or more of petroleum oils or of oils obtained from bituminous minerals as a basis and that they are not covered by a more specific heading in the Nomenclature.

(1)…………………… (2) Lubricants consisting of mixtures of lubricating oils with widely varying quantities of other products (e.g., products for improving their lubricating properties (such as vegetable oils and fats), anti-oxidants, rust preventives, anti- foam agents such as silicones). These lubricants include compounded oils, oils for heavy duty work, oils blended with graphite (graphite suspensions in petroleum oils or in oils obtained from bituminous minerals), upper cylinder lubricants, textile oils, and solid lubricants (greases) composed of a lubricating oil with about 10 to 15 % of soaps of aluminium, calcium, lithium, etc.

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Gambar :

ENGINE LUBRICATING OIL

Trade Name: TOTAL HI PERF SCOOTER 4T 10W40

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ACRYLONITRILE BUTADIENE STRYENE (ABS) COPOLYMER

ACRYLONITRILE BUTADIENE STRYENE (ABS) COPOLYMER

3903.30.900

a) Barangan berupa plastik granule berwarna kelabu. Digunakan untuk menghasilkan plastik resin. Analisis kimia mendapati sampel dagangan merupakan dari bahan Acrylonitrile Butadiene Styrene (ABS)

Chapter Notes 6 to Chapter 39 menjelaskan bahawa;

“ 6.- In headings 39.01 to 3914, the expression “ primary forms “ applies only to the following form “

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

c) Oleh kerana dagangan diperbuat daripada bahan acrylonitrile butadiene styrene (ABS) maka didapati sesuai dengan liputan EN, sub-heading notes HS 39.03 di ms VII-3903-1;

“ This heading covers polyethylene and and copolymers of styrene. The most important copolymers of styrene are acrylonitrile butadiene styrene (ABS)………”

d) Dengan menggunakan GIR 1 dagangan ini dipenjeniskan di bawah nombor kod tarif 3903.30.900.

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SKIM BLOCK COMPOUNDED RUBBER

SKIM BLOCK COMPOUNDED RUBBER

4005.99.100

a) Barangan berupa getah berbentuk blok berwarna coklat gelap. Digunakan untuk membuat tayar. Analisis kimia mendapati sampel dagangan mengandungi bahan-bahan seperti polyisoprene (natural rubber), synthetic rubber dan stearic acid.

b) Buku ’ Rubber Tecnology ’ menerangkan bahawa ’ compound ingredient ’ bermaksud ’ any substance added to an elastomer to produce a rubber compound ’. Contoh ’compound ingredient’ ialah peptizing agent, vulcanizing agents (sulphur), accelerators dan activators (stearic acid) yang dicampur dengan elastomers (natural / synthetic) untuk menghasilkan ’compounded rubber ’.

c) Legal text, sub-heading notes to heading 40.05 di mukasurat VII-4005-1 menjelaskan bahawa;

The heading includes : (A) ………………….

(B) Compounded rubbers not containing carbon black or silica “ These contain substances such as organic solvents, vulcanizing agents, accelerators, pesticizers…….”

d) Dengan menggunakan GIR 1 dagangan ini dipenjeniskan di bawah nombor kod tarif 4005.99.100.

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STEEL SHEET CUTTING SIZE (MIX CUT SHEET)

STEEL SHEET CUTTING SIZE (MIX CUT SHEET)

7210.49.910

a) Barangan berupa kepingan besi dengan pelbagai saiz. Digunakan dalam pembinaan dan industries.

b) Dagangan mendapat liputan EN di mukasurat XV-7210-1 yang menjelaskan;

“ for the purpose of this heading, the expression “ clad, palted or coated “ applies to the products which were subjected to one of the treatments described in part ( C ) ( 2 ) , Items (d) (iv), d ( v ) and ( e ) of the General Explanatory Note to this Chapter “

c) Dengan menggunakan General Interpretation Rule 1 dagangan ini dipenjeniskan di bawah nombor kod tarif 7210.49.910.

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LEAD GLASS FOR USE IN HOSPITAL X-RAY ROOMS

9022.90.000

a) Dagangan berbentuk square dan rectangular dengan saiz 1000mmx 800mm, 1000mmx1200mm dan 1000mmx2000mm. Diperbuat daripada bahan lead glass dan barium. Digunakan sebagai ’ radiation shielding for x-ray rooms ’.

b) ‘Legal text to heading notes HS 90.22 di mukasurat XVII-9022-4 menjelaskan bahawa ;

“ PATRS AND ACCESSORIES “ “ 4) Lead covered or lead-glass protective screens or shields for placingbetween the operators and the x-ray tube “

c) Dengan menggunakan GIR 1 dagangan ini diperjeniskan di bawah nombor kod tarif 9022.90.000.

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Keterangan :

Gambar :

USED CHASIS FITTED WITH ENGINE, FOR TRUCK

USED CHASIS FITTED WITH ENGINE, FOR TRUCK

8706.00.900

Barangan adalah 'chasis fitted with engine' terpakai yang digunakan untuk membuat truck.

Barangan mendapat liputan di muka surat 1737, EN Vol. 4, Third Edition (2002) di bawah kepala 87.06 yang di antara lain menerangkan :-

This heading covers the chassis-frames or the combined chassis-body framework, for the motor vehicles of headings 87.01 to 87.05, fitted with their engines and with their transmission and steering gear and axles (with or without wheels). That is to say, goods of this heading are motor vehicles without bodies. ..................................................................

Berdasarkan diskripsi, kegunaan barangan, serta penerangan di atas, barangan sesuai di perjeniskan di bawah kod tarif 8706.00.900 yang memperuntukkan 'CHASSIS FITTED WITH ENGINES, FOR THE MOTOR VEHICLES OF HEADINGS 87.01 TO 87.05; Other'.

Keputusan adalah berdasarkan GIR 1 dan GIR 6.

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OF PLASTICS, NON-CELLULAR AND NOT REINFORCED, LAMINATED, SUPPORTED OR SIMILARLY COMBINED WITH OTHER MATERIALS; Of poly(ethylene terephthalate); Plates and sheets: other’.

Keputusan adalah berdasarkan General Interpretation Rule 1 dan General Interpretation Rule 6.

Gambar : -Tiada-

3D POLY (ETHYLENE TEREPHTHALATE) PLATE Model: Pacur Lenstar

3920.62.290

Barangan adalah ‘Poly(ethylene terephthalate) Plate’ yang boleh menghasilkan kesan 3D(creating depth and dimensions) apabila percetakan dilakukan ke atasnya. Ia adalah diperbuat daripada resin poly(ethylene terephthalate). Barangan digunakan dalam percetakan poster, iklan, beg plastik dan kulit buku.

Barangan mendapat liputan di muka surat VII-3920-2, EN Vol. 5, Fourth Edition (2007) di bawah kepala 39.20 yang di antara lain menerangkan :-

This heading covers plates, sheets, film, foil and strip of plastics (which are not reinforced, laminated, supported or similarly combined with other materials), other than those of heading 39.18 or 39.19. …………………………………………………………………………………………………………………………………………..

This heading does not cover products which have been reinforced, laminated, supported or similarly combined with materials other than plastics (heading 39.21). For this purpose " similarly combined " must be combinations of plastics with materials, other than plastics, which enhance the strength of the plastic material (e.g., embedded metal mesh and woven glass fabric, as well as mineral fibres, whiskers and filaments). ………………………………………………………………………………………………………………………………….

According to Note 10 to this Chapter, the expression " plates, sheets, film, foil and strip " applies only to plates, sheets, film, foil and strip and to blocks of regular geometric shape, whether or not printed or otherwise surface-worked (for example, polished, embossed, coloured, merely curved or corrugated), uncut or cut into rectangles (including squares) but not further worked (even if when so cut they become articles ready for use, for example, tablecloths). Berdasarkan diskripsi, kegunaan barangan, serta penerangan di atas, barangan sesuai dipenjeniskan di bawah kod tarif 3920.62.290, Perintah Duti Kastam 2007 yang memperuntukkan ' OTHER PLATES, SHEETS, FILM, FOIL AND STRIP,

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SILICONE SOLVENT, OS- 10 Brand: Dow Corning

3910.00.000

Barangan yang dikatakan sebagai ’silicone solvent’ adalah cecair tanpa warna. Ia mempunyai nama dagangan sebagai OS-10 dan jenamanya ialah Dow Corning. Ia dipek dalam botol kaca 474 ml dan tong besi 18.9 liter. Kegunaan barangan adalah sebagai ‘Precision cleaning agents and carriers for semiconductor industry’.

Mengikut Laporan Kimia, ia adalah terdiri daripada ‘hexamethyldisiloxane’.Silicone mengikut ‘’Wikipedia’’ ialah ‘polymerised siloxane’ dan ia boleh digunakan sebagai ‘dry cleaning solvent’ .

Oleh kerana barangan hanya terdiri daripada ‘hexamethyldisiloxane’, maka ia boleh dianggap sebagai ‘silicones in primary form’ dan mendapat liputan di muka surat VII-3910-1, EN Vol. 2, Fourth Edition (2007) di bawah kepala 39.11 yang di antara lain menerangkan :-

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 silicone oils, greases, resins and elastomers.

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

Berdasarkan diskripsi, kegunaan barangan, serta penerangan di atas, barangan sesuai dipenjeniskan di bawah kod tarif 3910.00.000, Perintah Duti Kastam 2007 yang memperuntukkan 'SILICONES IN PRIMARY FORMS’.

Keputusan adalah berdasarkan General Interpretation Rule 1 dan General Interpretation Rule 6.

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SILICONE SOLVENT, OS- 20 Brand: Dow Corning

3910.00.000

Barangan yang dikatakan sebagai ’silicone solvent’ adalah cecair tanpa warna. Ia mempunyai nama dagangan sebagai OS-20 dan jenamanya ialah Dow Corning. Ia dipek dalam botol kaca 474 ml, tong besi 3.8 liter dan 18.9 liter. Kegunaan barangan adalah sebagai ‘Precision cleaning agents and carriers for semiconductor industry’.

Mengikut Laporan Kimia, ia adalah terdiri daripada ‘octamethyltrisiloxane’. Silicone mengikut ‘’Wikipedia’’ ialah ‘polymerised siloxane’ dan ia boleh digunakan sebagai ‘dry cleaning solvent’.

Oleh kerana barangan hanya terdiri daripada ‘octamethyltrisiloxane’, maka ia boleh dianggap sebagai ‘silicones in primary form’ dan mendapat liputan di muka surat VII-3910-1, EN Vol. 2, Fourth Edition (2007) di bawah kepala 39.11 yang di antara lain menerangkan :-

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 silicone oils, greases, resins and elastomers.

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

Berdasarkan diskripsi, kegunaan barangan, serta penerangan di atas, barangan sesuai dipenjeniskan di bawah kod tarif 3910.00.000, Perintah Duti Kastam 2007 yang memperuntukkan 'SILICONES IN PRIMARY FORMS’.

Keputusan adalah berdasarkan General Interpretation Rule 1 dan General Interpretation Rule 6.

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TWO-PART SILICONE, EG 6301 A/B Brand: Dow Corning

3910.00.000

Dua barangan yang dikatakan sebagai ’silicone’ adalah cecair tanpa warna. Mereka mempunyai nama dagangan sebagai EG-6301A/B dan jenama adalah Dow Corning. Kedua-dua barangan dipek dalam botol kaca 500g. Kegunaan barangan adalah untuk ‘seal and protect Light Emitting Diodes’.

Mengikut Laporan Kimia, ia adalah terdiri daripada ‘poly(dimethyldisiloxane)’.Silicone mengikut ‘’Wikipedia’’ ialah ‘polymerised siloxane’ dan ‘poly(dimethyldisiloxane)’ adalah jenis silicone yang biasa.

Oleh kerana kedua-dua barangan hanya terdiri daripada ‘poly(dimethyldisiloxane)’, maka mereka boleh dianggap sebagai ‘silicones in primary form’ dan mendapat liputan di muka surat VII-3910-1, EN Vol. 2, Fourth Edition (2007) di bawah kepala 39.11 yang di antara lain menerangkan :-

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 silicone oils, greases, resins and elastomers.

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

Berdasarkan diskripsi, kegunaan barangan, serta penerangan di atas, kedua-dua barangan sesuai dipenjeniskan di bawah kod tarif 3910.00.000, Perintah Duti Kastam 2007 yang memperuntukkan 'SILICONES IN PRIMARY FORMS’.

Keputusan adalah berdasarkan General Interpretation Rule 1 dan General Interpretation Rule 6.

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3. Dengan menggunakan GIR 1 dan GIR 6 barangan telah dipenjeniskan di bawah kod tariff 3910.00.000 kepada Perintah Duti Kastam 2007 ( 3910.00.000 – PDK 1996 ).

Gambar : -Tiada-

SILICONE IN PRIMARY FORMS Brand: Dow Corning® 182 SILICONE Elastomers (Two Part Silicone Elastomers)

3910.00.000

1. Barangan merupakan bahan kimia berupa 2 jenis cecair likat tanpa warna dikatakan Silicone in Primary forms dikenali sebagai DOW CORNING 182 SILICONE ELASTOMERS. Mengikut analisis pakar kedua-dua jenis cecair tersebut mengandungi silicone elastomer. Ianya dibungkus secara pakej sebagai two part A & B dan digunakan sebagai as general potting and encapsulating application for electrical and electronic components.

2. Penjenisan dibuat berdasarkan pengesahan pakar dan maklumat yang diberikan ianya menepati kehendak Note 6 to Chapter 39 di mukasurat VII-39-2, keterangan GEN di mukasurat VII-39-11, dan keterangan EN di mukasurat VII-3910-1 kepada kepala 39.10, iaitu;

HEADING 39.10 - SILICONES IN PRIMARY FORMS. 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 silicone oils, greases, resins and elastomers.

(1)………………………………………….. (2)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 preparation of laminates with glass fibre, asbestos or mica as the reinforcing material, as flexible moulds and for electrical encapsulation. (3)Silicone elastomers, although not covered by the definition of synthetic rubber in Chapter 40, have some extensibility which is not changed by high or low temperatures. This property renders them suitable for manufacture into washers or other packings for appliances submitted to high or low temperatures. An application in the medical field is the manufacture of automatic brain valves used in cases of hydrocephalus.

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Keterangan :

3. Dengan menggunakan GIR 1 dan GIR 6 barangan telah dipenjeniskan di bawah kod tariff 3907.99.000 kepada Perintah Duti Kastam 2007 ( 3907.99.00 – PDK 1996 ).

Gambar : -Tiada-

POLYESTER RESIN Brand: CESA®BLOCK NG 40126

3907.99.000

1. Barangan merupakan bahan kimia berupa granul berwarna kelabu berkilat dikatakan polyester resin dikenali sebagai CESA-BLOCK NG 40126. Mengikut analisis pakar barangan mengandungi polyester dan silicate mineral. Ianya dibungkus dalam beg plastik 25kg dan digunakan sebagai to modify the surface of polymeric sheet or fil, prevent thin film, sheet and thermoformed articles from adhering to each other during processing.

2. Penjenisan dibuat berdasarkan pengesahan pakar dan maklumat yang diberikan ianya menepati kehendak Note 6 to Chapter 39 di mukasurat VII-39-2, keterangan GEN di mukasurat VII-39-11, dan keterangan EN di mukasurat VII-3907-3 kepada kepala 39.07, iaitu;

HEADING 39.07 - POLYACETALS, OTHER POLYETHERS AND EPOXIDE RESINS, IN PRIMARY FORMS; POLYCARBONATES, ALKYD RESINS, POLYALLYL ESTERS AND OTHER POLYESTERS, IN PRIMARY FORMS.

(d) Other polyesters. These may be unsaturated or saturated.

Unsaturated polyesters are those which possess sufficient ethylenic unsaturation that they can readily be (or already have been) cross-linked with monomers containing ethylenic unsaturation to form thermosetting products. Unsaturated polyesters include polyallyl esters (see Item (b) above) and other polyesters (including oil-free alkyds) based on an unsaturated acid, for example, maleic or fumaric acid. These products, which are usually in the form of liquid prepolymers, are mainly used for producing glass fibre reinforced laminates and cast transparent thermosetting products.

Saturated polyesters include polymers based on terephthalic acid, for example, poly(butylene terephthalate), and saturated oil-free alkyd resins. They are largely used for textile fibres and films.

For the classification of polymers (including copolymers), chemically modified polymers and polymer blends, see the General Explanatory Note to this Chapter.

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3M FACE FRESHNER OIL REMOVER FILM,

AROMA OIL CLEAR FILM Brand: 3M

3M FACE FRESHNER OIL REMOVER FILM, AROMA OIL CLEAR FILM Brand: 3M

3921.19.104

1. Barangan ‘sheet’ plastik berwarna biru dan berbau seperti menthol. Hasil analisis pakar didapati sesuai sebagai polypropylene dan sedikit menthol. Struktur dikatakan sejenis ‘microporous’ dan boleh kikategorikan sebagai ‘celular’. 2. Berdasrkan pengesahan pakar dan maklumat yang diberikan, ianya menepati kehendak keterangan EN di mukasurat VII-3921-1 kepda kepala 39.21. 3. Barangan tidak sesuai dikelaskan di bawah kepala 33.04 kerana fungsinya sebagai penyerap minyak pada permukaan kulit disebabkan oleh bentuk/keadaan struktur barangan yang dikatakan ‘microporous’ dan kehadiran menthol hanya sebagai sampingan memberi kesan ‘coolness’ kepada kulit. 4. Menggunakan GIR 1 dan GIR 6 barangan ini sesuai dipenjeniskan di bawah 3921.19.104 kepada Perintah Duti Kastam 2007 ( 3921.19.104 – PDK 1996 ).

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DEFATTED SOY FLOUR Trade Name: SOY FLOUR Model: Centex 4030, Centex 4130 & Response 4410

2304.00.000

1. Barangan merupakan bahan makanan yang berupa serbuk halus berwarna perang atau perang pucat. Barangan dikatakan Deffated soy flour dikenali sebagai Soy Flour ; Model : Centex 4030, Centex 4130 dan Response 4410. Hasil analisis pakar mendapati barangan sesuai sebagai ‘ defatted soy flour ‘. Barangan digunakan as a filler and protein for bakery, confectionery and processed meat industries.

2. Penjenisan dibuat berdasarkan pengesahan pakar dan maklumat yang diberikan ianya menepati kehendak keterangan EN di mukasurat IV-2304-1 kepada kepala 23.04, iaitu ;

HEADING 23.04 - OIL-CAKE AND OTHER SOLID RESIDUES, WHETHER OR NOT GROUND OR IN THE FORM OF PELLETS, RESULTING FROM THE EXTRACTION OF SOYA-BEAN OIL.

This heading also includes non-textured defatted soya-bean flour fit for human consumption. This heading excludes : (a)……………………………… (b)Protein concentrates obtained by the elimination of certain constituents of defatted soya-bean flour (used as additives in food preparations) and textured soya-bean flour (heading 21.06).

3. Dengan menggunakan GIR 1 dan GIR 6 barangan telah dipenjeniskan di bawah kod tariff 2304.00.000 kepada Perintah Duti Kastam 2007 ( 2304.00.000 – PDK 1996 ).

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PARTIALLY-DEFATTED SOY FLOUR Trade Name: SOY FLOUR Model: Centex 4150 & Centex 4186

1208.10.000

1. Barangan merupakan bahan makanan yang berupa serbuk halus berwarna perang atau perang pucat. Barangan dikatakan Partially-deffated soy flour dikenali sebagai Soy Flour ; Model : Centex 4150 dan Centex 4186. Hasil analisis pakar mendapati barangan sesuai sebagai ‘partially defatted soy flour‘. Barangan digunakan as a filler and protein for bakery, confectionery and processed meat industries.

2. Penjenisan dibuat berdasarkan pengesahan pakar dan maklumat yang diberikan ianya menepati kehendak keterangan EN di mukasurat II-1208-1 kepada kepala 12.08, iaitu ;

HEADING 12.08 - FLOURS AND MEALS OF OIL SEEDS OR OLEAGINOUS FRUITS, OTHER THAN THOSE OF MUSTARD.

This heading covers non-defatted or partially defatted flours or meals obtained by grinding the oil seeds or oleaginous fruits covered by headings 12.01 to 12.07. It also includes flours and meals defatted and wholly or partially refatted with their original oils (see Note 2 to this Chapter).

The heading excludes : (a)……………….. (b)…………………. (c)Defatted flours and meals (other than those of mustard) (headings 23.04 to 23.06).

3. Dengan menggunakan GIR 1 dan GIR 6 barangan telah dipenjeniskan di bawah kod tariff 1208.10.000 kepada Perintah Duti Kastam 2007 ( 1208.10.000 – PDK 1996 ).

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Dagangan: 269.

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Keterangan :

Gambar :

BLACK RASBERRY SYRUP Brand: BOKBUNJAWON PRIME

BLACK RASBERRY SYRUP Brand: BOKBUNJAWON PRIME

2106.90.500

a) Barangan berupa cecair berwarna coklat gelap dan berbau buah-buahan. Diisi dalam botol pada kadar 500ml. Ia merupakan sejenis bahan minuman yang pekat (kordial) dan perlu dicampur air terlebih dahulu sebelum diminum.

b) Analisis kimia mendapati sampel dagangan mengandungi bahan-bahan seperti 41.4% air, 0.2% ash, 1.7% asid sitrik, 55.5 Brix Gula, 0.002% phosphorus (P) dan 0.03% Potassium.

c) Legal text , sub-heading notes to heading 21.06 di mukasurat IV-2106-1 menjelaskan bahawa;

………, this heading covers : (A) ………………….

(B) Preparation consisting wholly or partly foodstuffs, used in making of beverages for human consumption……….”

d) Dengan menggunakan GIR 1 dagangan ini dipenjeniskan di bawah nombor kod tarif 2106.90.500.

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Dagangan: 27.

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Keterangan :

Gambar :

USED CHASIS FITTED WITH ENGINE, FOR TRUCK

USED CHASIS FITTED WITH ENGINE, FOR TRUCK

8706.00.900

Barangan adalah 'chasis fitted with engine' terpakai yang digunakan untuk membuat truck.

Barangan mendapat liputan di muka surat 1737, EN Vol. 4, Third Edition (2002) di bawah kepala 87.06 yang di antara lain menerangkan :-

This heading covers the chassis-frames or the combined chassis-body framework, for the motor vehicles of headings 87.01 to 87.05, fitted with their engines and with their transmission and steering gear and axles (with or without wheels). That is to say, goods of this heading are motor vehicles without bodies. ..................................................................

Berdasarkan diskripsi, kegunaan barangan, serta penerangan di atas, barangan sesuai di perjeniskan di bawah kod tarif 8706.00.900 yang memperuntukkan 'CHASSIS FITTED WITH ENGINES, FOR THE MOTOR VEHICLES OF HEADINGS 87.01 TO 87.05; Other'.

Keputusan adalah berdasarkan GIR 1 dan GIR 6.

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Dagangan: 270.

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Keterangan :

Gambar :

PLUM SYRUP

Brand: MAEWON DELUXE

PLUM SYRUP Brand: MAEWON DELUXE

2106.90.500

a) Barangan berupa cecair berwarna coklat gelap dan berbau buah-buahan. Diisi dalam botol pada kadar 500ml. Ia merupakan sejenis bahan minuman yang pekat (kordial) dan perlu dicampur air terlebih dahulu sebelum diminum.

b) Analisis kimia mendapati sampel dagangan mengandungi bahan-bahan seperti 41.6% air, 0.3% ash, 1.8% asid sitrik, 63.5 Brix Gula, 0.04% phosphorus (P) dan 0.08% Potassium.

c) Legal text , sub-heading notes to heading 21.06 di mukasurat IV-2106-1 menjelaskan bahawa;

………, this heading covers : (A) ………………….

(B) Preparation consisting wholly or partly foodstuffs, used in making of beverages for human consumption……….”

d) Dengan menggunakan GIR 1 dagangan ini dipenjeniskan di bawah nombor kod tarif 2106.90.500.

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Dagangan: 271.

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Keterangan :

This group includes :

(9) Mastics based on plastics (e.g., polyesters, polyurethanes and epoxide resins) with a high added proportion (up to 80 %) of various fillers (e.g., clay, sand and other silicates, titanium dioxide, metallic powders). Some of these mastics are used after the addition of hardeners. They are used to seal certain joints, as fillers or sealants for coachwork, to repair metal objects or to bond them to other materials, etc.

SILICONE SEALANT Brand: DOW CORNING Model:JCR6224

3214.10.900

Barangan yang dikatakan sebagai ’silicone sealant’ adalah dalam bentuk cecair likat berwarna hitam. Model dagangan adalah JCR6224 dan jenamanya adalah Dow Corning. Ia dipek dalam 200 gram ‘cartridge’. Kegunaan barangan adalah untuk ‘seal, protect and preserve electrical characteristics of micro- and opto-electronic devices’.

Mengikut Laporan Kimia, barangan adalah terdiri daripada ‘poly (dimethylsiloxane), silica, and carbon black.’ Mengikut maklumat yang dibekalkan oleh pemohon dalam ‘Material Safety Data Sheet’ (MSDS), barangan adalah terdiri daripada 40-70 % dimethyl siloxane, 40-70 % silica, amorphous, 1 – 5 % methylhydrogen siloxane, <1 % carbon black dan 1-5 % reactive siloxane.

Oleh kerana selain poly(dimethylsiloxane) barangan juga terdiri daripada 40-70 % silica, amorphous, maka isu di sini adalah samada barangan harus diperjeniskan sebagai ‘silicone in primary’ form’ atau sebagai ‘sealant’ (atau ‘mastic product’) walaupun dalam EN di bawah kepala 32.14 mengatakan bahawa kandungan ‘filler’ (di sini adalah silica) adalah sehingga 80%.

Ini kerana WCO dalam mesyuarat ke 41, Harmonized System Committee yang telah diadakan pada Mac, 2008, telah menghadapi isu yang serupa di mana ‘polyurethane foam in aerosol containers’ yang digunakan sebagai ‘mastic product’ telah menghasilkan dua pendapat yang berbeza daripada wakil-wakilnya. Perbahasannya adalah samada barangan sedemikian harus diperjeniskan di bawah 39.09 sebagai ‘polyurethane in primary form’ atau di bawah 32.14 sebagai ‘mastic product’. Selepas pengundian, HS Committee mengambil keputusan bahawa barangan harus dipenjeniskan sebagai ‘mastic product’ di bawah kepala 32.14.

Berdasarkan keputusan tersebut, secara mutatis mutandis, barangan yang dipersoalkan adalah sesuai diperjeniskan di bawah kepala 32.14 sebagai ‘mastic product’ dan ini mendapat liputan di muka surat VI-3214-1 & 2, EN Vol. 2, Fourth Edition (2007) di bawah kepala 32.14 yang di antara lain menerangkan :-

These preparations are mainly used to stop, seal or caulk cracks and, in certain cases, to bond or firmly join components together. They are distinguished from glues and other adhesives by the fact that they are applied in thick coatings or layers. ……………………………………………………………………………

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Berdasarkan diskripsi, kegunaan barangan, serta penerangan di atas, barangan sesuai dipenjeniskan di bawah kod tarif 3214.10.900, Perintah Duti Kastam 2007 yang memperuntukkan ’GLAZIERS' PUTTY, GRAFTING PUTTY, RESIN CEMENTS, CAULKING COMPOUNDS AND OTHER MASTICS; PAINTERS' FILLINGS; NON-REFRACTORY SURFACING PREPARATIONS FOR FAÇADES, INDOOR WALLS, FLOORS, CEILINGS OR THE LIKE; Glaziers, putty, grafting putty, resin cements, caulking compounds and other mastics; painters' fillings; Other’.

Keputusan adalah berdasarkan General Interpretation Rule 1 dan General Interpretation Rule 6.

Gambar : -Tiada-

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Keterangan :

…………………..

……………………………………………………………………………

SILICONE SEALANT Brand: Dow Corning Model: Hipec R6102 Semiconductor Protective Coating

3214.10.900

Barangan yang dikatakan sebagai ’silicone sealant’ adalah dalam bentuk cecair likat berwarna hitam. Model dagangan adalah R6102 dan jenamanya adalah Dow Corning. Ia dipek dalam 435g botol kaca. Kegunaan barangan adalah untuk ‘seal, protect and preserve electrical characteristics of micro- and opto-electronic devices’.

Mengikut Laporan Kimia, barangan adalah terdiri daripada ‘poly (dimethylsiloxane), silica, and carbon black.’ Mengikut maklumat yang dibekalkan oleh pemohon dalam ‘Material Safety Data Sheet’ (MSDS), barangan adalah terdiri daripada >60 % dimethyl siloxane, 10 - 30 % trimethylated silica, 1 – 5 % methylhydrogen siloxane, dan <1 % carbon black .

Oleh kerana selain poly(dimethylsiloxane) barangan juga terdiri daripada 10 – 30 % trimethylated silica, maka isu di sini adalah samada barangan harus diperjeniskan sebagai ‘silicone in primary’ form’ atau sebagai ‘sealant’ (atau ‘mastic product’) walaupun dalam EN di bawah kepala 32.14 mengatakan bahawa kandungan ‘filler’ (di sini adalah silica) adalah sehingga 80%.

Ini kerana WCO dalam mesyuarat ke 41, Harmonized System Committee yang telah diadakan pada Mac, 2008, telah menghadapi isu yang serupa di mana ‘polyurethane foam in aerosol containers’ yang digunakan sebagai ‘mastic product’ telah menghasilkan dua pendapat yang berbeza daripada wakil-wakilnya. Perbahasannya adalah samada barangan sedemikian harus diperjeniskan di bawah 39.09 sebagai ‘polyurethane in primary form’ atau di bawah 32.14 sebagai ‘mastic product’. Selepas pengundian, HS Committee mengambil keputusan bahawa barangan harus dipenjeniskan sebagai ‘mastic product’ di bawah kepala 32.14.

Berdasarkan keputusan tersebut, secara mutatis mutandis, barangan yang dipersoalkan adalah sesuai diperjeniskan di bawah kepala 32.14 sebagai ‘mastic product’ dan ini mendapat liputan di muka surat VI-3214-1 & 2, EN Vol. 2, Fourth Edition (2007) di bawah kepala 32.14 yang di antara lain menerangkan :-

These preparations are mainly used to stop, seal or caulk cracks and, in certain cases, to bond or firmly join components together. They are distinguished from glues and other adhesives by the fact that they are applied in thick coatings or layers.

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(9) Mastics based on plastics (e.g., polyesters, polyurethanes and epoxide resins) with a high added proportion (up to 80 %) of various fillers (e.g., clay, sand and other silicates, titanium dioxide, metallic powders). Some of these mastics are used after the addition of hardeners. They are used to seal certain joints, as fillers or sealants for coachwork, to repair metal objects or to bond them to other materials, etc.

Berdasarkan diskripsi, kegunaan barangan, serta penerangan di atas, barangan sesuai dipenjeniskan di bawah kod tarif 3214.10.900, Perintah Duti Kastam 2007 yang memperuntukkan ’GLAZIERS' PUTTY, GRAFTING PUTTY, RESIN CEMENTS, CAULKING COMPOUNDS AND OTHER MASTICS; PAINTERS' FILLINGS; NON-REFRACTORY SURFACING PREPARATIONS FOR FAÇADES, INDOOR WALLS, FLOORS, CEILINGS OR THE LIKE; Glaziers, putty, grafting putty, resin cements, caulking compounds and other mastics; painters' fillings; Other’.

Keputusan adalah berdasarkan General Interpretation Rule 1 dan Genereal Interpretation Rule 6.

Gambar : -Tiada-

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Keterangan :

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-Tiada-

LINEAR LOW DENSITY POLYETHYLENE FILM WASTE

3915.10.900

Barangan yang dikatakan sebagai ’Linear Low Density Polyethylene Film’ adalah ‘plastic film’ yang dipek dalam bentuk ‘bundle’ semasa diimport. Mengikut keterangan pemohon ia adalah terdiri daripada ’reject’ dan akan digunakan untuk dikitar semula untuk menjadikan ’resin’ . Mengikut laporan kimia, barangan adalah terdiri daripada ’polyethylene’ .

Oleh kerana barangan adalah ‘reject’, maka adalah jelas bahawa ia tidak lagi sesuai digunakan untuk tujuan asalnya sebagai ‘film’. Maka ia boleh dianggap sebagai ‘Linear Low Density Polyethylene Film Waste’ dan mendapat liputan di muka surat VII-3915-1, EN Vol. 2, Fourth Edition (2007) di bawah kepala 39.15 yang di antara lain menerangkan :-

The products of this heading may consist of broken or worn articles of plastics, clearly not usable for their original purposes, or of manufacturing waste (shavings, dust, trimmings, etc.). Some waste can be reused as moulding material, varnish base, fillers, etc.

The heading, however, does not apply to waste, parings and scrap of a single thermoplastic material, transformed into primary forms (headings 39.01 to 39.14).

Waste, parings and scrap of a single thermosetting material or of two or more thermoplastic materials mixed together, even if transformed into primary forms, are covered by the heading.

Berdasarkan diskripsi, kegunaan barangan, serta penerangan di atas, barangan sesuai dipenjeniskan di bawah kod tarif 3915.10.900, Perintah Duti Kastam 2007 yang memperuntukkan ‘WASTE, PARINGS AND SCRAP, OF PLASTICS; Of polymers of ethylene; Other’.

Keputusan adalah berdasarkan General Interpretation Rule 1 dan General Interpretation Rule 6.

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Gambar :

-Tiada-

PREPARATION FOR PERFUMING AND DEODORISING ROOMS Trade Name : Airwick Odour Stop Arome Beads Deodorizer Brand: Airwick

3307.49.900

a) Berupa ’ sealed plastic container ’ yang diisi dengan ’ aroma beads ’ pada kadar 135 gm. Digunakan untuk ’ preparation for perfuming and deodorizing rooms ’.

b) ‘ Certificate of analysis ‘ (PJ) IKA 3301/07-0 bertarikh 1.11.2007, menunjukkan ‘ aroma beads ’ mengandungi bahan – bahan seperti 95.6% air, ethyl alcohol, fragrance dan polycrylamide.

c) Dagangan ini mendapat liputan EN, heading notes HS 33.07, di m.s 621 seperti berikut ;

(IV) Preparation for perfuming or deodorizing rooms,………………

(2) Prepared room deodorizers, whether or not perfumed or having disinfectant properties.

d) Dagangan diperjeniskan mengikut rukun pentafsiran GIR 1.

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Dagangan: 275

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Keterangan :

Gambar :

DOT MATRIX PRINTER (BOX PRINTER)

Brand: Epson Model : TM- U675-061 Box Printer

DOT MATRIX PRINTER (BOX PRINTER) Brand: Epson Model : TM-U675-061 Box Printer

8443.32.100

Barangan ini merupakan printer dot matrix (Box Printer). Ianya perlu disambungkan ke personal computer/laptop sebelum digunakan untuk mencetak resit/slip. Printer ini mendapat liputan dalam EN MS.XVI-8443-3 seperti berikut :

(II) OTHER PRINTERS, COPYING MACHINES AND FACSIMILE MACHINE, WHETHER OR NOT COMBINED This group covers:

(A) Printers “This group includes apparatus for the printing of text, characters or images on print media, other than those that are described in part (1) above. These apparatus accept data from various sources (e.g. automatic data processing machine, flatbed desktop. Scanners, networks). Most incorporate memory to store that data. The products of this heading may creat the characters or images by mean such as laser. Ink-jet, dot matrix or thermal print processes.”

Oleh itu printer ini yang menggunakan proses mencetak cara dot-matrix adalah sesuai dipenjeniskan mengikut Rukun Penjenisan (GIR) 1 di bawah kod tarif 8443.32.100 sebagai ”Other printer, capable of connecting to an automatic data processing machine” iaitu sebagai Dot Matrix Printer (yang berfungsi dengan satu proses sahaja).

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MULTIFUNCTIONAL PRINTER MONOCHROME

Brand: Ricoh Model : AFICIO MP2590

MULTIFUNCTIONAL PRINTER MONOCHROME Brand: Ricoh Model : AFICIO MP2590

8443.31.300

Barangan ini merupakan sejenis digital ‘ multifunctional printer ‘ jenis monochrome yang boleh berfungsi untuk printing, copying, scanning dan fax serta boleh dihubungkan ke network. Cara printing menurut keterangan dalam risalah :-

“ The processed data scanned from the original is retrieved from the memory and transferred to the drum by a laser beam, which forms an electrical latent image on the drum surface. The amount of charge remaining as a latent image on the drum depends on the laser beam intensity, which is controlled by the IPU board ( IPU = Image Processing Unit ) “.

Printer seperti ini mendapat liputan dalam EN, ms XVI-8443-5 seperti berikut :-

(D) Combinations of printers, copying machines or facsimile machine.

Machines which perform two or more of the functions of printing, copying or facsimile transmission are generally referred to as multifunctional machines. These machines are capable of connecting to an automatic data processing machine on to a network.

Oleh itu mesin ini sesuai dipenjeniskan mengikut General Interpretation Rule 1 di bawah kod tarif 8443.31.300 sebagai “ Combination printer – copier – facsimile machine “.

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Gambar :

MULTIFUNCTIONAL PRINTER MONOCHROME

Brand: Ricoh Model : AFICIO MP2000Le

MULTIFUNCTIONAL PRINTER MONOCHROME Brand: Ricoh Model : AFICIO MP2000Le

8443.31.300

Barangan ini merupakan sejenis digital ‘multifunctional printer ‘ jenis monochrome yang boleh berfungsi untuk printing, copying, scanning dan fax serta boleh dihubungkan ke network. Cara printing menurut keterangan dalam risalah :-

“ The processed data scanned from the original is retrieved from the memory and transferred to the drum by a laser beam, which forms an electrical latent image on the drum surface. The amount of charge remaining as a latent image on the drum depends on the laser beam intensity, which is controlled by the BICU board ( BICU = Base Engine and Image Control Unit ) “.

Printer seperti ini mendapat liputan dalam EN, ms XVI-8443-5 seperti berikut :-

(D) Combinations of printers, copying machines or facsimile machines.

Machines which perform two or more of the functions of printing, copying or facsimile transmission are generally referred to as multifunctional machines. These machines are capable of connecting to an automatic data processing machine on to a network.

Oleh itu mesin ini sesuai dipenjeniskan mengikut General Interpretation Rule 1 di bawah kod tarif 8443.31.300 sebagai “ Combination printer – copier – facsimile machine “.

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Keterangan :

Gambar :

USED CONVEYOR BELT

USED CONVEYOR BELT 4010.12.000

Barangan ini merupakan “used rubber conveyor belt reinforced with textile material” yang masih elok dan boleh digunakan lagi. Oleh itu berdasarkan keterangan dalam EN, ms. VII-4010-1 :-

This heading covers conveyor…….. belts or belting, wholly of vulcanised rubber,……….or made from textile yarn ( nylon ) or cord impreguated, coared, covered or sheathed with rubber.

Barangan ini masih sesuai dipenjeniskan mengikut General Interpretation Rule 1 di bawah kod tarif 4010.12.000 sebagai “ conveyor belt , of vulcanised rubber “.

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Dagangan: 279.

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Keterangan :

Gambar :

NOTEBOOK COOLING PAD

NOTEBOOK COOLING PAD 8414.80.200

Barangan ini berukuran 60 x 60 x 10mm dan mempunyai 3 buah ‘ fan extractor ‘ berdekatan dengan permukaannya. Ianya dikuasakan oleh letrik daripada notebook dengan menyambungkannya dengan UBS power cable (notebook diletakkan di atas cooling pad tersebut). Apabila fan extractor berputar, udara panas daripada notebook akan disedut dan keluar melalui sisi pad. ‘ Fan extractor ‘ ini mandapat liputan dalam EN ms. XVI-8414-2 :

(B) FANS

This machines, which may or may not be fitted with integral motors, are designed either for delivery large volumes of air …… Those of the first kind may act as air extractor or as blowers….

Oleh itu, barangan ini sesuai dipenjeniskan mengikut General Interpretation Rule 1 di bawah kod tarif 8414.80.200 sebagai ‘ air extractor ‘ atau ‘ blower and the like ’.

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HALOGENATED OLEFIN COPOLYMER Nama Perdagangan: HALAR®6014

3904.69.900

1. Barangan merupakan bahan kimia berupa serbuk halus berwarna putih dikatakan Halogenated Olefin Copolymer dikenali sebagai HALAR® 6014. Mengikut analisis pakar sampel terdiri daripada ethylene dan chlorotrifluoroethylene copolymer. Ianya digunakan sebagai plastic coating ( powder coating ) for jigs/rack.

2. Penjenisan dibuat berdasarkan pengesahan pakar dan maklumat yang diberikan dimana ianya menepati kehendak keterangan EN di mukasurat 710, Chapter Notes 4 kepada Chapter 39, iaitu ;

Chapter Notes.

3.-Headings 39.01 to 39.11 apply only to goods of a kind produced by chemical synthesis, falling in the following categories: 4.-The expression " copolymers " covers all polymers in which no single monomer unit contributes 95 % or more by weight to the total polymer content. ………………..

If no single comonomer unit predominates, copolymers or polymer blends, as the case may be, are to be classified in the heading which occurs last in numerical order among those which equally merit consideration.

Dan keterangan EN di mukasurat 726, iaitu;

HEADING 39.04 - POLYMERS OF VINYL CHLORIDE OR OF OTHER HALOGENATED OLEFINS, IN PRIMARY FORMS.

This heading covers ………………….., fluoropolymers and polymers of other halogenated olefins. For the classification of polymers (including copolymers), chemically modified polymers and polymer blends, see the General Explanatory Note to this Chapter…………………………

Other fluoro-polymers include polymers of chlorotrifluoroethylene, poly(vinylidene fluoride), etc.

3. Dengan menggunakan GIR 1 dan GIR 6 barangan telah dipenjeniskan di bawah kod tariff 3904.69.900 kepada Perintah Duti Kastam 1996.

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Keterangan :

Gambar :

Y-STRAINER (OF STEEL)

Y-STRAINER (OF STEEL) 8421.21.000

Barangan ini berbentuk “ Y “ dan diperbuat daripada cast iron. Outlet yang mengadap / menghala ke bawah terpasang stainless steel screen di dalamnya bagi menapis kotoran dalam air. Barangan ini telah pernah dipenjeniskan di bawah kod tarif 8421.21.000 berdasarkan surat penjenisan KE.HE(96)8421/SB173/(3) – 24.4.1995. Oleh itu “ Y “ strainer ini sesuai dipenjeniskan mengikut General Interpretation Rule 1 di bawah kod tarif 8421.21.000 sebagai “ Apparatus for filtering or purifying water “.

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Keterangan :

Gambar :

CARPET EXTRACTORS Brand : Nilfisk-Advance

Model: AX14

CARPET EXTRACTORS Brand : Nilfisk-Advance Model: AX14

8451.80.000

Barangan ini merupakan sejenis mesin bagi membersihkan carpet, wall covering, rugs, armchairs, seats & other textile coverings di pejabat, sekolah, restoran, kilang dan lain-lain. Ianya terdiri daripada 2 buah tangki : (a) Recovery tank, (b) Solution tank (air bercampur dengan bahan pencuci carpet) dan disambungkan ke “vacuum shoe “ dengan flexible hose. Cara mesin ini berfungsi adalah seperti berikut :- The chemical is being mixed with water & pour into the solution tank, switch on the machine, the chemical mixture is being injected into the carpet surface of at the same time using the vacuum shoe to vacuum the carpet, then sucked up the water into the recovery tank (dirty water). After this process is done, the dirty water will be discharged manually. Oleh itu berdasarkan keterangan dalam EN ms. XVI-8481-5 :- (13) Appliances for cleaning carpets in situ, other than by the dry cleaning process, designed for use in establishments (other than domestic premises) such as hotel, motels, hospitals, offices, restaurants and schools. Dan Compendium of classification opinions ms. 34E : Appliances for cleaning carpets in situ. Mesin ini sesuai dipenjeniskan mengikut General Interpretation Rule 1 di bawah kod tarif 8451.80.000 sebagai “ other machinery for cleaning carpet “.

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Keterangan :

Gambar :

CARPET EXTRACTORS Brand : Nilfisk-Advance

Model: AX310

CARPET EXTRACTORS Brand : Nilfisk-Advance Model: AX310

8451.80.000

Barangan ini merupakan sejenis mesin bagi membersihkan carpet di pejabat, sekolah, restoran, kilang dan lain-lain. Di dalamnya mengandungi 2 buah tangki : (a) tangki air bersih ( 15 liter ) dan (b) tangki air panas yang telah dicampur dengan bahan pencuci carpet (19 liter ). Di bahagian bawah dipasangkan dengan “ brush “ dan bahagian depan dipasangkan dengan “ vacuum shoe “. Cara mesin ini berfungsi adalah seperti berikut :- The chemical is being mixed with water & pour into the solution tank in one compartment of the machine, switch on the machine, the chemical mixture is being injected into the carpet & at the same time the scrubbing brush at the bottom of the machine scrubs the carpet. The vacuum nozzle in front of the machine will vacuum the water & residue after has been scrubbed & will be sucked up to the recovery tank (dirty water) in another compartment of the machine. After this process is done, the dirty water will be discharged manually. Oleh itu berdasarkan keterangan dalam EN ms. XVI-8481-5 :- (13) Appliances for cleaning carpets in situ, other than by the dry cleaning process, designed for use in establishments (other than domestic premises) such as hotel, motels, hospitals, offices, restaurants and schools. Dan Compendium of classification opinions ms. 34E : Appliances for cleaning carpets in situ. Mesin ini sesuai dipenjeniskan mengikut General Interpretation Rule 1 di bawah kod tarif 8451.80.000 sebagai “ other machinery for cleaning carpet “.

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Gambar :

OUTDOOR LIGHTING FITTING Trade Name: Strip II LED

Brand : Philips

OUTDOOR LIGHTING FITTING Trade Name: Strip II LED Brand : Philips

9405.40.919

Barangan ini merupakan Lampu LED (12-48 pcs) yang disusun secara selari pada sebuah casing yang ‘weatherproof’. Susunan ini dinamakan sebagai Strip II LED. Lampu ini digunakan sebagai lampu hiasan luaran seperti dipasangkan pada jambatan, luar bangunan dan lain-lain untuk menghasilkan cahaya putih / berwarna. Barangan seperti ini mendapat liputan dalam EN, ms. XX-9405-1 seperti berikut :-

(I) LAMPS AND LIGHTING FITTINGS NOT ELSEWHERE SPECIFIED OR INCLUDED

This heading covers in particular : (2) Lamps for exterior lighting.

Oleh itu barangan ini sesuai dipenjeniskan mengikut General Interpretation Rule 1 di bawah kod tariff 9405.40.919 sebagai “ other electric lighting fitting for extrerior lighting, other than street lamps or lantern“.

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LED LIGHTING FITTING USE FOR ILLUMINATION SIGNAGE

Trade Name: Affinium LED String System Brand: Philips

LED LIGHTING FITTING USE FOR ILLUMINATION SIGNAGE Trade Name: Affinium LED String

System Brand: Philips

9405.60.000

Barangan ini merupakan Lampu LED yang telah siap dipasangkan dalam sebuah casing kecil. Casing-casing ini boleh dihubungkan dengan cable secara selari bagi membentuk seperti sebuah string. Jarak diantara casing lebih kurang 105mm. Lampu-lampu LED boleh dinyalakan apabila string dihubungkan pada ‘ mains ‘ melalui “ power drive “. String ini akan dipasangkan pada signboard bagi tujuan pengiklanan pada waktu malam. Barangan ini tidak dapat dipenjeniskan di bawah kod tarif 8541.40.000 sebagai Light Emitting Diode (LED) kerana ianya siap terpasang dengan ‘ connector ‘ & ‘ cable ‘. Oleh itu berdasarkan keterangan dalam EN, ms. XX-9405-2 :-

(II) ILLUMINATED SIGNS, ILLUMINATED NAME PLATES AND THE LIKE

This group covers advertising lamps, signs………., provided they have a permanently fixed light source.

Barangan ini sesuai dipenjeniskan mengikut General Interpretation Rule 1 di bawah kod tariff 9405.60.000 sebagai “ Illuminated signs (advertising lamps) “.

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LED LIGHTING FITTING Trade Name: LED Strip Kit

LED LIGHTING FITTING Trade Name: LED Strip Kit

9405.10.900

Barangan ini merupakan Lampu LED yang disusun secara selari pada sebuah casing berbentuk segiempat. Susunan ini dinamakan sebagai LED Strip Kit. Lampu ini digunakan sebagai hiasan dalaman untuk dipasangkan pada dinding atau mana-mana bahagian dalaman bangunan untuk menghasilkan cahaya putih / berwarna. Barangan seperti ini mendapat liputan dalam EN, ms. XX-9405-1 :-

(I) LAMPS AND LIGHTING FITTINGS NOT ELSEWHERE SPECIFIED OR INCLUDED

This heading covers in particular : (I) Lamps and lighting fittings normally used for the illumination of rooms.

Oleh itu barangan ini sesuai dipenjeniskan mengikut General Interpretation Rule 1 di bawah kod tariff 9405.10.900 sebagai “ other electric wall lighting fitting “.

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Dagangan: 286.

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DIGITAL MEDIA PLAYER Trade Name: Radio IC Audio/ Video Recoder/ Player w/color video monitor (LCD-4.62cm)

Model: NWZ-S615F Brand : Sony (walkman)

DIGITAL MEDIA PLAYER Trade Name: Radio IC Audio/ Video Recoder/ Player w/color video monitor (LCD-4.62cm) Model: NWZ-S615F Brand : Sony (walkman)

8527.19.100

Barang ini mempunyai 4 fungsi utama : a) Video, Recorder dan Play Back b) Photo, Recorder dan Play Back c) Music Recorder dan Play Back d) FM Radio Tuner dan berfungsi secara Portable (Walkman) Video, Photo dan Music boleh di download dengan menggunakan USB dan disimpan dalam Video Library / Photo Library / Music Library dalam alat tersebut. Video dan Photo Recorder sesuai dipenjeniskan di bawah nombor kepala 8525. Photo Music Recorder sesuai dipenjeniskan di bawah nombor kepala 8519, manakala FM Radio Tuner sesuai dipenjeniskan di bawah kepala 8527. Memandangkan kesemuanya merupakan essential Character, maka alat ini lebih sesuai dipenjeniskan di bawah kepala 8527 menurut GIR 3C. Oleh itu kod tarif yang sesuai bagi alat ini adalah 8527.19.100 sebagai Radio broadcast receivers capable of operating without an external source of power, portable.

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WIRELESS APPARATUS : WIRELESS KEYBOARD Model: VGP-WKB51E

Brand : Sony

WIRELESS APPARATUS : WIRELESS KEYBOARD Model: VGP-WKB51E Brand : Sony

8471.60.000

1. Barangan merupakan sejenis peralatan multimedia dikenali sebagai Wireless Keyboard, Model : VGP-WKB51E berjenama Sony bersaiz : 388 x 31.3 x 159 mm. Ianya berfungsi menggunakan radio signal dengan frequency band 24Ghz ( super high frequency radio waves – K Band ) sebagai input unit kepada Automatic Data Processing ( ADP ) dengan data dihantar menggunakan radio frequency.

2. Sebagai accessories kepada ADP machines ianya seharusnya memenuhi sepenuhnya kehendak Chapter Note 5, kepada Chapter 84. Namun ia gagal memenuhi kehendak note 5(ii), iaitu “connectable to ADP machine”. Definisi “connectable” mengikut kehendak Subheading note 8443.31 di mukasurat XVI-8443-7, “effected simply by attaching cable”. Walaubagaimanapun keterangan EN di mukasurat XVI-8471-4 boleh digunakan bagi menyelesaikan persoalan ini, iaitu;

If an apparatus does not meet the criteria set out in Note 5 (C) to this Chapter, or is not performing a data processing function, it is to be classified according to its characteristics by application of General Interpretative Rule 1, if necessary in combination with General Interpretative Rule 3 (a).

Oleh itu ianya dengan menggunakan kaedah di atas, dimana barangan boleh jatuh dibawah kepala 84.71 atau 85.25, maka GIR 3(a) digunakan berdasarkan ‘essential character’ barangan. Dalam hal ini barangan lebih merupakan input unit kepada ADP machine manakala transmission by radio wave hanya merupakan media penyampaian data dari input unit kepada ADP machine.

3. Menggunakan GIR 1, GIR 3(a) dan GIR 6, barangan sesuai dipenjeniskan di bawah kod tarif 8471.60.000 kepada Perintah Duti Kastam 2007 ( 8471.60.000 – PDK 1996 ).

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-Tiada-

WIRELESS APPARATUS : WIRELESS MOUSE Model: VGP-MMS1 Brand : Sony

8471.60.000

1. Barangan merupakan sejenis peralatan multimedia dikenali sebagai Wireless Mouse, Model : VGP-WMS1 berjenama Sony bersaiz : 70 x 37 x 113 mm. Ianya berfungsi menggunakan radio signal dengan frequency band 24Ghz ( super high frequency radio waves – K Band ) sebagai input unit kepada Automatic Data Processing ( ADP ) dengan data dihantar menggunakan radio frequency.

2. Sebagai accessories kepada ADP machines ianya seharusnya memenuhi sepenuhnya kehendak Chapter Note 5, kepada Chapter 84. Namun ia gagal memenuhi kehendak note 5(ii), iaitu “connectable to ADP machine”. Definisi “connectable” mengikut kehendak Subheading note 8443.31 di mukasurat XVI-8443-7, “effected simply by attaching cable”. Walaubagaimanapun keterangan EN di mukasurat XVI-8471-4 boleh digunakan bagi menyelesaikan persoalan ini, iaitu;

If an apparatus does not meet the criteria set out in Note 5 (C) to this Chapter, or is not performing a data processing function, it is to be classified according to its characteristics by application of General Interpretative Rule 1, if necessary in combination with General Interpretative Rule 3 (a).

Oleh itu ianya dengan menggunakan kaedah di atas, dimana barangan boleh jaruh dibawah kepala 84.71 atau 85.25, maka GIR 3(a) digunakan berdasarkan ‘essential character’ barangan. Dalam hal ini barangan lebih merupakan input unit kepada ADP machine manakala transmission by radio wave hanya merupakan media penyampaian data dari input unit kepada ADP machine.

3. Menggunakan GIR 1, GIR 3(a) dan GIR 6, barangan sesuai dipenjeniskan di bawah kod tarif 8471.60.000 kepada Perintah Duti Kastam 2007 ( 8471.60.000 – PDK 1996 ).

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WOOD CHIPS Trade Name: Melamine Laminates Off-cuts

4401.22.000

1. Barangan merupakan bahan lebihan industri yang berupa kepingan kecil dan nipis berbagai bentuk, warna dan saiz, dikatakan Wood chips dikenali sebagai MELAMINE LAMINATES OFF-CUTS. Mengikut analisis pakar keatas barangan asasnya, merupakan kepingan kayu berbagai ketebalan dengan dilapisi ’melamine impregnated paper’ pada kedua-dua permukaan. Barangan ini merupakan bahan lebihan keluaran barangan asas tersebut. Ianya dibungkus dalam bag kertas 25kg dan digunakan to be crushed into fine powder to produce phenolic moulding compound as organic filler.

2. Penjenisan dibuat berdasarkan pengesahan pakar menerusi analisis pakar ke atas barangan asas yang disahkan merupakan kepingan kayu yang dilapisi dikedua permukaan dengan ‘melamine impregnated paper’, jatuh di bawah kepala 4410. Oleh yang demikian waste of that base product bertepatan dengan keterangan EN dimuksurat IX-4401-1, kepala 44.01, iaitu ;

HEADING 44.01 - FUEL WOOD, IN LOGS, IN BILLETS, IN TWIGS, IN FAGGOTS OR IN SIMILAR FORMS; WOOD IN CHIPS OR PARTICLES; SAWDUST AND WOOD WASTE AND SCRAP, WHETHER OR NOT AGGLOMERATED IN LOGS, BRIQUETTES, PELLETS OR SIMILAR FORMS.

(B)Wood in chips or particles, i.e., wood mechanically reduced into small chips (flat, rigid and roughly squared) or particles (thin and flexible) used for producing cellulose pulp by mechanical means, by chemical means or by combining mechanical and chemical means or for the manufacture of fibreboard or particle board. By virtue of Note 6 to this Chapter, the heading also includes similar products obtained, for example, from bamboo.

3. Dengan menggunakan GIR 1 dan GIR 6 barangan telah dipenjeniskan di bawah kod tariff 4401.22.000 kepada Perintah Duti Kastam 2007 ( 4401.22.000 – PDK 1996 ).

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ENGINE OIL Nama Perdagangan: Super Slick Synthetic 20w-50 Jenama: BLITZ

3403.99.100

1. Barangan merupakan bahan berminyak berupa cecair likat berwarna perang dikatakan Engine oil dikenali sebagai SUPER SLICK SYNTHETIC 20W-50 Jenama : BLITZ. Hasil analisis pakar barangan didapati mengandungi polyalphaolefin. Ianya diisi dalam tin bermuatan 4 liter berfungsi sebagai minyak pelincir untuk enjin ( high speed ).

2. Penjenisan dibuat Berdasarkan pengesahan pakar dan maklumat yang diberikan ianya menepati kehendak keterangan EN di mukasurat 632, kepada kepala 34.03, iaitu ;

HEADING 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) …………………….., BUT EXCLUDING PREPARATIONS CONTAINING, AS BASIC CONSTITUENTS, 70 % OR MORE BY WEIGHT OF PETROLEUM OILS OR OF OILS OBTAINED FROM BITUMINOUS MINERALS.

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 ……………….. However, the heading also includes synthetic lubricating preparations based on, for example, dioctyl or dinonyl sebacates, phosphoric esters, polychlorobiphenyls, poly(oxyethylene) (polyethylene glycol) or poly(oxypropylene) (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).

3. Dengan menggunakan GIR 1 dan GIR 6 barangan telah dipenjeniskan di bawah kod tariff 3403.99.100 kepada Perintah Duti Kastam 1996.

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Gambar :

ENGINE OIL Nama Perdagangan: Super Slick Synthetic 20w-50

Jenama: BLITZ

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PARTICLEBOARD SAWDUST Trade Name: Melamine Laminates Sawdust

4401.30.000

1. Barangan merupakan bahan lebihan induatri yang berupa serbuk bercampur serpihan-serpihan kecil berwarna kekuningan dikatakan Particle Board Sawdust dikenali sebagai MELAMINE LAMINATES SAWDUST. Mengikut analisis pakar keatas barangan asasnya, merupakan kepingan kayu berbagai ketebalan dengan dilapisi ’melamine impregnated paper’ pada kedua-dua permukaan. Ianya dibungkus dalam bag kertas 25kg dan digunakan to be crushed into fine powder to produce phenolic moulding compound as filer.

2. Penjenisan dibuat berdasarkan pengesahan pakar menerusi analisis pakar ke atas barangan asas yang disahkan merupakan kepingan kayu yang dilapisi dikedua permukaan dengan ‘melamine impregnated paper’, jatuh di bawah kepala 4410. Oleh yang demikian waste of that base product bertepatan dengan keterangan EN dimuksurat IX-4401-1, kepala 44.01, iaitu ;

HEADING 44.01 - FUEL WOOD, IN LOGS, IN BILLETS, IN TWIGS, IN FAGGOTS OR IN SIMILAR FORMS; WOOD IN CHIPS OR PARTICLES; SAWDUST AND WOOD WASTE AND SCRAP, WHETHER OR NOT AGGLOMERATED IN LOGS, BRIQUETTES, PELLETS OR SIMILAR FORMS.

(B)Wood in chips or particles, i.e., wood mechanically reduced into small chips (flat, rigid and roughly squared) or particles (thin and flexible) used for producing cellulose pulp by mechanical means, by chemical means or by combining mechanical and chemical means or for the manufacture of fibreboard or particle board. By virtue of Note 6 to this Chapter, the heading also includes similar products obtained, for example, from bamboo.

Pulpwood presented in the round or quarter-split is excluded (heading 44.03).

(C)Sawdust, whether or not agglomerated in logs, briquettes, pellets or similar forms.

3. Dengan menggunakan GIR 1 dan GIR 6 barangan telah dipenjeniskan di bawah kod tariff 4401.30.000 kepada Perintah Duti Kastam 2007 ( 4401.30.000 – PDK 1996 ).

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PRINTING MACHINERY

Trade Name: Rotogravure Printing Press Machine Model : MD-8

PRINTING MACHINERY Trade Name: Rotogravure Printing Press Machine Model : MD-8

8443.17.000

1. Barangan merupakan sejenis mesin percetakan dikenali sebagai Rotogravure Printing Press Machine, Model : MD-8. Mesin merupakan satu set lengkap mesin percetakan yang terdiri dari Independent UW & RW, Pre-heater, Double Impression Roller, Large air volume dryer, Extended dryer, Turn bar, Print defect devices dan digunakan untuk mencetak plastic film.

2. Berdasarkan katalog yang dikemukakan ianya menepati kehendak keterangan EN di mukasurat XVI-8443-1 dan XVI-8443-2, para (I), kepada kepala 84.43

(I) PRINTING MACINERY USED FOR PRINTING BY MEANS OF PLATES, CYLINDER AND OTHER PRINTING COMPONENTS OF HEADING 84.42. The most common of these machines are rotary presses. In their simplest form, these presses usually consist of a cylinder with two semi-cylindrical plates, or of cylinders which may be either engraved ( gravure printing) or ………………………

3. Menggunakan GIR 1 dan GIR 6, barangan sesuai dipenjeniskan di bawah kod tarif 8443.17.000 kepada Perintah Duti Kastam 2007. ( 8443.40.000 – PDK 1996 )

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HEAT EXCHANGER Trade Name: 1.Plate Heat Exchanger 2.Shell and Tube Heat Exchanger Model : M3-FG, CDEW, Pharmaline Brand: Alfa Laval

8419.50.900

Barangan adalah ’heat exchanger’ yang terdiri daripada dua jenis teknologi. Jenis pertama ialah ’Plate Heat Exchanger’ yang terdiri daripada ‘a pack of corrugated metal plates with portholes for the passage of the two fluids between which heat transfer will take place’. 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 fluid media’. Barangan mendapat liputan di muka surat XVI-8419-3, EN Vol. 4, Fourth Edition (2007) di bawah kepala 84.19 yang di antara lain menerangkan :- (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. Or (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 2007 yang memperuntukkan ‘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; Heat exchange units; Other’. Keputusan adalah berdasarkan General Interpretation Rule 1 dan General Interpretation Rule 6.

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Gambar :

HEAT EXCHANGER

Trade Name: 1.Plate Heat Exchanger

2.Shell and Tube Heat Exchanger Model : M3-FG, CDEW, Pharmaline

Brand: Alfa Laval

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SMR COMPOUNDED RUBBER

SMR COMPOUNDED RUBBER 4005.99.100

a) Barangan berupa getah berbentuk blok berwarna coklat gelap. Digunakan untuk membuat tayar. Analisis kimia mendapati sampel dagangan mengandungi bahan-bahan seperti polyisoprene (natural rubber), synthetic rubber dan stearic acid.

b) Buku ’ Rubber Tecnology ’ menerangkan bahawa ’ compound ingredient ’ bermaksud ’ any substance added to an elastomer to produce a rubber compound ’. Contoh ’compound ingredient’ ialah peptizing agent, vulcanizing agents (sulphur), accelerators dan activators (stearic acid) yang dicampur dengan elastomers (natural / synthetic) untuk menghasilkan ’compounded rubber ’.

c) Legal text , sub-heading notes to heading 40.05 di mukasurat VII-4005-1 menjelaskan bahawa;

The heading includes : (A) ………………….

(B) Compounded rubbers not containing carbon black or silica

“ These contain substances such as organic solvents, vulcanizing agents, accelerators, pesticizers…….”

d) Dengan menggunakan GIR 1 dagangan ini dipenjeniskan di bawah nombor kod tarif 4005.99.100.

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-Tiada-

PROTEIN ISOLATES Trade Name: Isolated Soybean Protein 90%

3504.00.000

1. Barangan merupakan bahan makanan yang berupa serbuk halus berwarna kuning keperangan. Barangan dikatakan protein isolates dikenali sebagai Isolated Soybean Protein 90%. Hasil analisis pakar mendapati mengandungi soya protein ( 94.3 % ), moisture ( 10.4% ) dan ash ( 4.3 % ). Barangan akan yang dibungkus dalam beg plastik, digunakan sebagai bahan penyediaan makanan.

2. Penjenisan dibuat berdasarkan pengesahan pakar dan maklumat yang diberikan ianya menepati kehendak keterangan EN di mukasurat VI-3504-1, para B (6), kepada kepala 35.04, iaitu ;

HEADING 35.04 - PEPTONES AND THEIR DERIVATIVES; OTHER PROTEIN SUBSTANCES AND THEIR DERIVATIVES, NOT ELSEWHERE SPECIFIED OR INCLUDED; HIDE POWDER, WHETHER OR NOT CHROMED.

(6) Protein isolates obtained by extraction from a vegetable substance (e.g., defatted soya bean flour) and consisting of a mixture of proteins contained therein. The protein content of these isolates is generally not less than 90 %.

3. Dengan menggunakan GIR 1 dan GIR 6 barangan telah dipenjeniskan di bawah kod tariff 3504.00.000 kepada Perintah Duti Kastam 2007 ( 3504.00.000 – PDK 1996 ).

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POLYBUTYLENE TEREPTHALATE FLAKES (PBT)

POLYBUTYLENE TEREPTHALATE FLAKES (PBT)

3907.99.000

Berupa serpihan plastik berbagai bentuk berwarna putih kekuningan dari jenis poly ( 1.4- butylene terephthalate ( PBT ). Penjenisan berdasarkan prinsip G.I.R.1. Dagangan ini mendapat liputan yang spesifik seperti dalam Nota EN di mukasurat 717 & 718:-

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.

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-Tiada-

TAILOR WALDED STEEL SHEET (TWB)

7326.90.900

Barangan Tailor Welded Steel Sheet (TWB) ini merupakan dua kepingan besi ‘steel sheet’ berlainan saiz ( width 1345mm dan 1125mm ) dan ketebalan ( 0.6mm dan 1.2mm) yang telah dicantumkan (welded and cutting) untuk penghasilan komponen. Barangan ini kemudian akan di’stamp’ untuk dijadikan pintu kereta.

Barangan ini mendapat liputan dalam EN muka surat XV-7326-1 seperti berikut:

“73.26 – Other articles of iron or steel (+) - Forged or stamped, but not further worked: 7326.90 -- Other This heading covers all iron or steel articles obtained by forcing or punching, by cutting or stamping or by other processes such as folding, assembling, welding, turning, milling or perforating other than articles included in the preceding headings of this Chapter or covered by Note 1 to Section XV or included in Chapter 82 or 83 or more specifically covered elsewhere in the Nomenclature.”

Oleh itu, barangan ini sesuai dipenjeniskan mengikut Rukun Penjenisan GIR 1 di bawah kod tariff 7326.90.900 sebagai Tailor Welded Steel Sheet (TWB).

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“Chapter Note 8 kepada Chapter 62: 8. Garments of this Chapter designed for left over right closure at the front shall be regarded as men’s or boys’ garments, and those designed for right over left closure at the front as women’s or girls’ garments. These provisions do not apply where the cut of the garment clearly indicates that it is designed for one or other of the sexes.”

BULLET PROOF VEST 6211.43.900

Barangan Bullet Proof Vest ini terdiri dari dua (2) bahagian iaitu: (i) Body Armour yang diperbuat dari aranid fabric. (ii) Hard Armour Plate yang diperbuat dari aluminium

monolithic plate

Kegunaan / fungsi barangan ini ialah sebagai “Protective Wear”.

Penetapan kod tariff dibuat berdasarkan beberapa rujukan seperti berikut ini:

Rujukan kepada CROSS HQ W968350 mendapati barangan Bullet Proof Vest dikategorikan sebagai “protective garment” dan dipenjeniskan di bawah kepala 6211. Petikan sebahagian dari penerangan CROSS yang berkenaan adalah seperti berikut:

“CROSS HQ W968350 As heading 6211, HTSUS, appears after 6114, HTSUS, in the tariff schedule, the garment is classified in heading 6211, HTSUS. Specifically, the garment is classified in subheading 6211.43.0091, HTSUSA, as an other, other garments. Although referred to as a “vest”, this garment is not a vest in the common understanding of such a garment, but is a protective garment………………………………”.

Barangan Bullet Proof Vest ini tidak mengkhususkan kepada sesuatu gender. Oleh itu, ia sesuai dirujuk kepada chapter note 8 kepada chapter 62 yang menyatakan sesuatu pakaian yang tidak dikhusukan gender hendaklah diklasifikasikan di bawah kepala “covering women’s or girls’ garments. Petikan dari chapter note 8 kepada chapter 62 adalah seperti berikut:

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Garments which cannot be identified as either men’s or boys’ garments or as women’s or girls’ garments are to be classified in the headings covering women’s or girls’ garments.”

Barangan ini diperbuat dari “aranid fabric”, Bullet Proof Vest ini sesuai dipenjeniskan di bawah “Other garments, women’s or girls, of man-made fibres’ sebagaimana dinyatakan dalam EN muka surat XI-6211-1.

Oleh itu, barangan ini sesuai dipenjeniskan mengikut Rukun Penjenisan (GIR) 1 dan 6 di bawah kod tarif 6211.43.900 sebagai Other garments, of man-made fibres.

Gambar :

BULLET PROOF VEST

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CENTRIFUGAL PUMPS SIRI 1500

Trade Name: Horizontal Fiberglass Pumps Brand : Fybroc

CENTRIFUGAL PUMPS SIRI 1500 Trade Name: Horizontal Fiberglass Pumps Brand : Fybroc

8413.70.100

Barangan “pump complete with motor” ini diperbuat daripada fiberglass dan mempunyai ‘internal diameter’ kurang dari 200 mm. Pump ini juga mempunyai impeller jenis centrifugal sebagai salah satu komponennya.

Barangan ini mendapat liputan dalam EN, mukasurat XVI-8413-3 seperti berikut:

“(C) CENTRIFUGAL PUMPS In these pumps, liquid taken in axially is set in rotation by the revolving blades of a rotor (impeller), the resulting centrifugal action forcing the liquid outwards to the periphery of an annular casing containing an outlet placed tangentially. The casing is sometimes fitted with divergent vanes (diffuser vanes) to transform the kinetic energy of the fluid into high pressure. For very high pressures, multi-stage centrifugal pumps are used in which the liquid is directed in stages through a number of impellers on a common shaft. Centrfugal pumps may be driven by an electric or internal combustion motor or by a turbine. Because of their high working speed they are suitable for direct coupling, whereas piston or rotary pumps require to be driven through reduction gears. This group also covers submersible pumps, central heating circulating pumps, channel impeller pumps, side channel pumps and radial flow impeller pumps.”

Sehubungan dengan itu, serta berdasarkan kewujudan “impeller” dan surat penjenisan KE.HE(96)8413/SB199 barangan ini sesuai dipenjeniskan mengikut Rukun Penjenisan (GIR) 1 di bawah kod tarif 8413.70.100 sebagai Other Centrifugal Pumps with inlet diameter not exceeding 200 mm. Nama perdagangan ialah Horizontal Fibreglass Pumps Siri 1500, Jenama Fybroc.

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WET AND DRY VACUUM CLEANER

Model : UZ 878 Brand : Nilfisk - Advance

WET AND DRY VACUUM CLEANER Model : UZ 878 Brand : Nilfisk - Advance

8508.19.000

Barangan Wet and Dry Vacuum Cleaner ini diperbuat untuk ‘heavy duty commercial applications’. Ia dilengkapkan dengan ‘dual 1000W motors’, ‘self-contained electric motor' dan ‘tank capacity’ 60 litre.

Barangan ini mendapat liputan dalam EN muka surat XVI-8508-1 seperti berikut :

85.08 - Vacuum cleaners - With self-contained electric motor: 8508.19 -- Other

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, turnibg 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 ia also used to cool the motor.

Excluded from this heading are appliances for cleaning carpets in situ, other than by the dry cleaning process, designed for use in establishments (other than domestic premises) such as hotels, motels, hospitals, offices, restaurants and schools (heading 84.51). This heading also excludes vacuum apparatus of a kind used for medical, surgical, dental or veterinary purposes (Chapter 90).”

Oleh itu, barangan ini sesuai dipenjeniskan mengikut GIR 1 dan GIR 6 di bawah kod tariff 8508.19.000 sebagai Wet and Dry Vacuum Cleaner, Jenama : Nilfisk-Advance, Model : UZ 878.

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CHEMICAL PREPARATION Nama Perdagangan: Mammoth Calcium Boron

3824.90.900

1. Barangan merupakan bahan kimia yang berupa cecair berwarna hijau dikatakan Chemical preparation dan dikenali sebagai MAMMOTH CALCIUM BORON. Setelah dianalisis didapati ianya mengandungi “oxide and chloride of calcium”. Barangan akan diimport dalam bekas plastik bermuatan 4 liter atau 18 liter. Ianya dikatakan to be used in agriculture as fertilizer ingredient.

2. Penjenisan dibuat berdasarkan pengesahan pakar dan maklumat yang diberikan dimana ianya tidak menepati kehendak keterangan EN di mukasurat 369, Chapter Notes 1 kepada Chapter 29 , EN mukasurat 580 Chapter Notes 6 kepada Chapter 31 dan keterangan EN di mukasurat 682, kepada kepala 38.08, namun ianya menepati keterangan EN di mukasurat 698, kepala 38.24, para ( B ), iaitu;

(B) CHEMICAL PRODUCTS AND CHEMICAL OR OTHER PREPARATIONS

With only three exceptions (see paragraphs (7), (19) and (31) below), this heading does not apply to separate chemically defined elements or compounds.

The chemical products classified here are therefore products whose composition is not chemically defined, whether they are obtained as by-products of the manufacture of other substances (this applies, for example, to naphthenic acids) or prepared directly.

……………………

3. Dengan menggunakan GIR 1 dan GIR 6 barangan telah dipenjeniskan di bawah kod tariff 3824.90.900 kepada Perintah Duti Kastam 1996.

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STARTER

Trade Name: S 10 Starter Brand : Philips

STARTER Trade Name: S 10 Starter Brand : Philips

8536.90.100

Barangan adalah ‘starter’ untuk lampu ‘fluorescence’ konvensional yang kurang daripada 1000 volts. Ia adalah terdiri daripada ‘2-pin ignitor in a flame-retardant polycarbonate canister, with radio-interference suppression capasitor’. Dimensi barangan adalah 40.3 mm (Height) X 21.5 mm(Diameter).

Barangan yang serupa pernah dipenjeniskan di bawah kod tarif 8536.90.100 melalui surat penjenisan KE.HE(96)85.36/SB 116 & 117.

Barangan mendapat liputan di muka surat XVI-8536-1, EN Vol. 5, Fourth Edition (2007) di bawah kepala 85.36 yang di antara lain menerangkan :-

This heading covers electrical apparatus for a voltage not exceeding 1,000 volts

(III) APPARATUS FOR MAKING CONNECTIONS TO OR IN ELECTRICAL CIRCUITS ------------------------------------------------------------------------------ B) Other connectors, terminals, terminal strips, etc. ------------------------------------------------------------------------------------------------------------------------------------------------------------

Berdasarkan diskripsi, kegunaan barangan, serta penerangan di atas, barangan sesuai dipenjeniskan di bawah kod tarif 8536.90.100, Perintah Duti Kastam 2007 yang memperuntukkan ‘ELECTRICAL APPARATUS FOR SWITCHING OR PROTECTING ELECTRICAL CIRCUITS, OR FOR MAKING CONNECTIONS TO OR IN ELECTRICAL CIRCUITS (FOR EXAMPLE, SWITCHES, RELAYS, FUSES, SURGE SUPPRESSORS, PLUGS, SOCKETS, LAMP-HOLDERS, JUNCTION BOXES), FOR A VOLTAGE NOT EXCEEDING 1,000 VOLTS; Other apparatus; For domestic use, for a current of less than 16 amps’.

Keputusan adalah berdasarkan General Interpretation Rule 1 dan General Interpretation Rule 6.

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CHEMICAL PREPARATION Nama Perdagangan: UTAH®Chelated Granular Micronutrient FORMULA 1/2

3824.90.900

1. Barangan merupakan bahan kimia yang berupa ‘granule’ berwarna hitam dikatakan Chemical preparation dan dikenali sebagai UTAH® Chelated Granular Micronutrient FORMULA 1/2. Setelah dianalisis didapati ianya mengandungi “sulfate of magnesium and iron” dan sebatian calcium. Barangan akan diimport dalam beg plastik bermuatan 25kg. Ianya dikatakan to be used in agriculture as fertilizer ingredient.

2. Penjenisan dibuat berdasarkan pengesahan pakar dan maklumat yang diberikan dimana ianya tidak menepati kehendak keterangan EN di mukasurat 259, Chapter Notes 1 kepada Chapter 28, EN mukasurat 580 Chapter Notes 6 kepada Chapter 31 dan keterangan EN di mukasurat 682, kepada kepala 38.08, namun ianya menepati keterangan EN di mukasurat 698, kepala 38.24, para ( B ), iaitu;

(B) CHEMICAL PRODUCTS AND CHEMICAL OR OTHER PREPARATIONS

With only three exceptions (see paragraphs (7), (19) and (31) below), this heading does not apply to separate chemically defined elements or compounds.

The chemical products classified here are therefore products whose composition is not chemically defined, whether they are obtained as by-products of the manufacture of other substances (this applies, for example, to naphthenic acids) or prepared directly.

……………………

3. Dengan menggunakan GIR 1 dan GIR 6 barangan telah dipenjeniskan di bawah kod tariff 3824.90.900 kepada Perintah Duti Kastam 1996.

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BUFFERING & WETTING AGENT Nama Perdagangan: HYBRID SB 3824.90.900

1. Barangan merupakan bahan kimia yang berupa cecair berwarna merah jambu gelap dikatakan buffering and wetting agent dan dikenali sebagai HYBRID SB. Setelah dianalisis didapati ianya mengandungi ALKYLBENZENE SULFONATE, asid sitrik ( hyroxypropanetricarboxylic acid ) dan “methyl red”. Barangan akan diimport dalam bekas plastik bermuatan 1 liter. Ianya dikatakan to be used in agriculture as buffering and wetting action..

2. Penjenisan dibuat berdasarkan pengesahan pakar dan maklumat yang diberikan dimana ianya tidak menepati kehendak keterangan EN di mukasurat 369, Chapter Notes 1 kepada Chapter 29, namun menepati keterangan EN di mukasurat 698, kepala 38.24, para ( B ), iaitu;

(B) CHEMICAL PRODUCTS AND CHEMICAL OR OTHER PREPARATIONS

With only three exceptions (see paragraphs (7), (19) and (31) below), this heading does not apply to separate chemically defined elements or compounds.

The chemical products classified here are therefore products whose composition is not chemically defined, whether they are obtained as by-products of the manufacture of other substances (this applies, for example, to naphthenic acids) or prepared directly.

Disamping itu barangan juga mempunyai peranan sebagai wetting action ( surfactant ),

namun peranan hanya sampingan sahaja dimana peranan utamanya adalah mengawal pH. Justeru itu ianya tidak tepat untuk dikelaskan di bawah kepala 34.02, selaras dengan exclusion note (c), kepala 34.02 di mukasurat 631, iaitu;

(c)Preparations, containing surface-active agents where the surface-active function is either not required or is only subsidiary to the main function of the preparation (headings 34.03, 34.05, 38.08, 38.09, 38.24, etc., as the case may be).

3. Dengan menggunakan GIR 1 dan GIR 6 barangan telah dipenjeniskan di bawah kod tariff 3824.90.900 kepada Perintah Duti Kastam 1996.

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CHEMICAL PREPARATION Nama Perdagangan: Mammoth Magnesium

3824.90.900

1. Barangan merupakan bahan kimia yang berupa cecair berwarna kuning dikatakan Chemical preparation dan dikenali sebagai MAMMOTH MAGNESIUM. Setelah dianalisis didapati ianya mengandungi sebatian magnesium dan sulfur dengan nilai pH 3 dan kandungan bhan tidak meruap sebanyak 13%. Barangan akan diimport dalam bekas plastik bermuatan 4 liter atau 18 liter. Ianya dikatakan to be used in agriculture as fertilizer ingredient.

2. Penjenisan dibuat berdasarkan pengesahan pakar dan maklumat yang diberikan dimana ianya tidak menepati kehendak keterangan EN di mukasurat 369, Chapter Notes 1 kepada Chapter 29, EN mukasurat 580 Chapter Notes 6 kepada Chapter 31 dan keterangan EN di mukasurat 682, kepada kepala 38.08, namun ianya menepati keterangan EN di mukasurat 698, kepala 38.24, para ( B ), iaitu;

(B) CHEMICAL PRODUCTS AND CHEMICAL OR OTHER PREPARATIONS

With only three exceptions (see paragraphs (7), (19) and (31) below), this heading does not apply to separate chemically defined elements or compounds.

The chemical products classified here are therefore products whose composition is not chemically defined, whether they are obtained as by-products of the manufacture of other substances (this applies, for example, to naphthenic acids) or prepared directly.

…………………… 3. Dengan menggunakan GIR 1 dan GIR 6 barangan telah dipenjeniskan di bawah kod tariff 3824.90.900 kepada Perintah Duti Kastam 1996.

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SOLVENT MIXTURES Nama Perdagangan: Floralife Leafshine (2-Propanol)

3814.00.900

1. Barangan merupakan campuran bahan kimia berupa cecair jernih tanpa warna. Hasil analisis pakar didapati mengandungi campuran 2-Propanol, heptane, propane dan butane. Ianya dikatakan Solvents mixture dikenali sebagai FLORALIFE LEAFSHINE ( 2-PROPANOL ) yang dimuatkan dalam can berisi 750ml digunakan sebagai to make leaves shining .

2. Penjenisan dibuat berdasarkan pengesahan pakar dan maklumat yang diberikan dimana ianya menepati kehendak keterangan EN di mukasurat 691, kepada kepala 38.14, iaitu ;

HEADING 38.14 - ORGANIC COMPOSITE SOLVENTS AND THINNERS, NOT ELSEWHERE SPECIFIED OR INCLUDED; PREPARED PAINT OR VARNISH REMOVERS.

This heading covers organic solvents and thinners (whether or not containing 70 % or more by weight of petroleum oil) provided that they are not separate chemically defined compounds and are not covered by a more specific heading. They are more or less volatile liquids which are used, inter alia, in the preparation of varnishes and paints or as degreasing preparations for machinery parts, etc.

Barangan tidak boleh dikelaskan dibawah Chapter 29 kerana ianya tidak menepati kehendak Chapter Note 1, di mukasurat 369, Chapter 29, iaitu;.

CHAPTER 29

ORGANIC CHEMICALS

Chapter Notes.

1.-Except where the context otherwise requires, the headings of this Chapter apply only to :

(a) to (h).

3. Dengan menggunakan GIR 1 dan GIR 6 barangan telah dipenjeniskan di bawah kod tariff 3814.00.900 kepada Perintah Duti Kastam 1996.

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DIETHYLTOLUENEDIAMINE Nama Perdagangan: Copon Hycote 169HB Activator (169HB/12A) Product : CP354A Jenama: Copon

2921.51.000

1. Barangan merupakan bahan kimia yang dikatakan Diethyl Toluenediamine dikenali sebagai COPON HYCOTE 169HB ACTIVATOR. Ianya merupakan paste berwarna perang, mengandungi ”diethyl toluene diamine” yang akan diimport dalam bungkusan metal pail bermuatan 12 liter. Ianya dikatakan digunakan bersama-sama lain-lain bahan sebagai semi structural polymeric lining system for in-situ application to gas and water pipes.

2. Penjenisan dibuat berdasarkan pengesahan pakar dan maklumat yang diberikan dimana ianya menepati kehendak keterangan EN di mukasurat 369, Chapter Notes 1 kepada Chapter 29 dan EN mukasurat 431, Para ( E ), kepala 29.21, iaitu ;

Chapter 29 – Organic Chemicals

Chapter Notes. 1. Except where the context otherwise requires, the heading of this Chapter apply only to :

(a) Separate chemically defined organic compounds, whether or not containing impurities;

Dan;

HEADING 29.21 - AMINE-FUNCTION COMPOUNDS (+).

(E) AROMATIC POLYAMINES AND THEIR DERIVATIVES; SALTS THEREOF (1)…………………………. (2)Diaminotoluenes (CH3.C6H3(NH2)2).

Nota: Diethyl Toluenediamine adalah merupakan derivative of diaminotoluene.

3. Dengan menggunakan GIR 1 dan GIR 6 barangan telah dipenjeniskan di bawah kod tariff 2921.51.000 kepada Perintah Duti Kastam 1996.

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ALIPHATIC POLYISOCYANATE Nama Perdagangan: Copon Hycote 16HB Base (169HB/12B) Product : CP354B Jenama: Copon

3911.90.000

1. Barangan merupakan bahan polimer berbentuk cecair pekat berwarna putih. Ianya dikatakan Aliphatic Polyisocyanante dikenali COPON HYCOTE 16HB BASE ( 169HB/12B ) . Mengikut analisis pakar ianya mengandungi ” aliphatic isocyanate” dan ” bisphenol epoxy resin”. Ianya dibungkus dalam metal pail bermuatan 12 liter dikatakan digunakan bersama-sama lain-lain bahan sebagai semi structural polymeric lining system for in-situ application to gas and water pipes.

2. Penjenisan dibuat berdasarkan pengesahan pakar dan maklumat yang diberikan dimana ianya

menepati kehendak keterangan EN di mukasurat 710, Chapter Note 4 kepada Chapter 39, iaitu ;

4.-……………………………… For the purposes of this Chapter, except where the context otherwise requires, copolymers (including co-polycondensates, co-polyaddition products, block copolymers and graft copolymers) and polymer blends are to be classified in the heading covering polymers of that comonomer unit which predominates by weight over every other single comonomer unit. For the purposes of this Note, constituent comonomer units of polymers falling in the same heading shall be taken together.

Dan mukasurat 733, kepala 39.11, iaitu;

HEADING 39.11 - PETROLEUM RESINS, COUMARONE-INDENE RESINS, POLYTERPENES, POLYSULPHIDES, POLYSULPHONES AND OTHER PRODUCTS SPECIFIED IN NOTE 3 TO THIS CHAPTER, NOT ELSEWHERE SPECIFIED OR INCLUDED, IN PRIMARY FORMS.

(4)Other products specified in Note 3 to the Chapter include polyxylene resins, poly

(1,4-diisopropylbenzene), polyvinyl ketones, polyethyleneimines and polyimides.

3. Dengan menggunakan GIR 1 dan GIR 6 barangan telah dipenjeniskan di bawah kod tariff 3911.90.000 kepada Perintah Duti Kastam 1996.

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PLANT GROWTH REGULATOR Nama Perdagangan: Mammoth Sugar Express

3808.30.310

1. Barangan merupakan bahan kimia yang berupa cecair pekat berwarna coklat gelap dikatakan Plant Growth Regulator dan dikenali sebagai MAMMOTH SUGAR EXPRESS. Setelah dianalisis didapati ianya mengandungi air, asid amino dan gula (fructose, glucose dan maltose) dengan nilai abu 1.7% dan bahan tidak meruap 18.0%. Barangan akan diimport dalam bekas plastik bermuatan 4 liter atau 18 liter. Ianya dikatakan to be used in agriculture as bioactivator.

2. Penjenisan dibuat berdasarkan pengesahan pakar dan maklumat yang diberikan dimana ianya tidak menepati kehendak keterangan EN di mukasurat 369, Chapter Notes 1 kepada Chapter 29, EN mukasurat 580 Chapter Notes 6 kepada Chapter 31, namun ianya menepati keterangan EN di mukasurat 682, kepada kepala 38.08, iaitu ;

HEADING 38.08 - …………………… AND PLANT-GROWTH REGULATORS, ISINFECTANTS AND SIMILAR PRODUCTS, PUT UP IN FORMS OR PACKINGS FOR RETAIL SALE OR AS PREPARATIONS OR ARTICLES (FOR EXAMPLE, SULPHUR-TREATED BANDS, WICKS AND CANDLES, AND FLY-PAPERS) (+).

(III) Herbicides, anti-sprouting products, plant-growth regulators …………………..

Plant-growth regulators are applied to alter the life processes of a plant so as to accelerate or retard growth, enhance yield, improve quality or facilitate harvesting, etc. Plant hormones (phytohormones) are one type of plant-growth regulator (e.g., gibberellic acid). Synthetic organic chemicals are also used as plant-growth regulators.

3. Dengan menggunakan GIR 1 dan GIR 6 barangan telah dipenjeniskan di bawah kod tariff 3808.30.310 kepada Perintah Duti Kastam 1996.

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SELF PROPELLED ELEVATING PLATFORM

Jenama: Haulotte Model : HA16SPX

SELF PROPELLED ELEVATING PLATFORM Jenama: Haulotte Model : HA16SPX

8427.20.000

Barangan yang berjenama Haulotte dan bermodel HA16SPX adalah 'self propelled elevating platform' yang digunakan untuk 'lift man and tools to work on high level’.

Barangan pernah diperjeniskan di bawah kod tarif 8427.20.000 melalui surat penjenisan KE.HE(96)84.27/SB.7 bertarikh April 1994.

Barangan mendapat liputan di muka surat 1460,EN Vol. 3, Third Edition (2002) di bawah kepala 84.27 yang di antara lain menerangkan :-

(B)OTHER WORKS TRUCKS FITTED WITH LIFTING OR HANDLING EQUIPMENT

This group includes :

(1)Trucks with mechanically elevating platforms for the maintenance of electric cables, public lighting systems, etc. (See the introduction to Explanatory Note to heading 84.26 regarding elevating platforms of this type mounted on lorries.) ---------------------------------------------------------------------------------------

Berdasarkan diskripsi, kegunaan barangan, serta penerangan di atas, barangan sesuai di perjeniskan di bawah kod tarif 8427.20.000 yang memperuntukkan 'FORK-LIFT TRUCKS; OTHER WORKS TRUCKS FITTED WITH LIFTING OR HANDLING EQUIPMENT; Other self-propelled trucks'.

Keputusan adalah berdasarkan GIR 1 dan GIR 6.

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Mengikut muka surat 4, EN Vol. 1, Third Edition (2002), penjenisan di bawah Rule 3 (b) hendaklah berdasarkan para (VII) dan (VIII) iaitu ;-

(VII) In all these cases the goods are to be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable.

FACIAL CLEANSING SET Nama Perdagangan: APICK

2201.10.000

Barangan adalah 'facial cleanser' yang dijual secara runcit dalam set, terdiri daripada air mineral APICK dan sabun. Mengikut laporan analisis kimia, sabun adalah pepejal yang mengandungi asid palmitik, manakala APICK mempunyai nilai pH 6 dengan bahan-bahan inorganik seperti Mn, Zn, K, Ba, B, Ca, Mg, Ni, Se, Sb, dan Si. Air mineral APICK dibungkus di dalam botol dan sabun dibungkus di dalam kotak kecil. Kedua-dua barang dimasukkan ke dalam kotak biru.

Barangan digunakan untuk mencuci muka/kulit. Cara pencucian ialah 'wash and dry the face, spray APICK, moist the face with soap, spray APICK again, rub and massage the face, and rince the face thoroughly with water'.

Oleh kerana barangan adalah 'set put up for retail sales', isunya ialah samada ia memenuhi syarat-syarat yang diperlukan supaya barangan boleh diperjeniskan mengikut GIR 3(b) iaitu seperti yang dijelaskan oleh muka surat 5, para (X),EN Vol. 1, Third Edition (2002) i.e :-

(X) For the purposes of this Rule, the term " goods put up in sets for retail sale " shall be

taken to mean goods which :

(a) consist of at least two different articles which are, prima facie, classifiable in different headings. Therefore, for example, six fondue forks cannot be regarded as a set within the meaning of this Rule ;

(b) consist of products or articles put up together to meet a particular need or carry out a specific activity ; and

(c) are put up in a manner suitable for sale directly to users without repacking (e.g., in boxes or cases or on boards).

Barangan memenuhi ketiga-tiga syarat di atas kerana komponen masing-masing dalam set mempunyai kepala yang berbeza iaitu air mineral APICK, 22.01, dan sabun, 34.01. Komponen-komponen berkenaan berfungsi secara komplimentari iaitu untuk tujuan ''facial cleansing'’ dan adalah dibungkus dalam bentuk yang dijual terus tanpa pembungkusan semula.

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(VIII)The factor which determines essential character will vary as between different kinds of goods. It may, for example, be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods.

Dalam kes ini, komponen yang mempunyai 'essential character' adalah 'APICK'. Ini kerana ia merupakan air mineral 'extracted from 870 m deep in the ocean bedrock’ dan sudah tentu ia menjadi 'selling point' untuk barangan ini. Sedangkan sabun adalah sabun biasa dan bersaiz kecil. Maka menurut GIR 3(b),barangan harus diperjeniskan sebagai 'mineral water'.

Barangan mendapat liputan di muka surat 186, EN Vol. 1, Third Edition (2002) di bawah kepala 22.01 yang di antara lain menerangkan :-

This heading covers : ......................................................................

(B)Mineral waters, whether natural or artificial. ............................................................................................................

Berdasarkan diskripsi, kegunaan barangan, serta penerangan di atas, barangan sesuai di perjeniskan di bawah kod tarif 2201.10.000 yang memperuntukkan 'Mineral waters and aerated waters'.

Keputusan adalah berdasarkan GIR 3(b) dan GIR 6.

Gambar :

FACIAL CLEANSING SET Nama Perdagangan: APICK

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FOOD PREPARATION, MIXED MILLET POWDER WITH AMERICAN GINSENG Nama Perdagangan: M-Cam

FOOD PREPARATION, MIXED MILLET POWDER WITH AMERICAN GINSENG Nama Perdagangan: M-Cam

2106.90.990

Barangan yang dikatakan sebagai 'Mixed millet powder with American ginseng adalah serbuk kasar berwarna kekuningan, dipek dalam paket 40g, sebagai minuman setelah dilarutkan ke dalam air suam atau sejuk. Mengikut analisis kimia, barangan adalah terdiri daripada ekstrak soya bean, gula, lecitin dan ekstrak ginseng. Nilai protein adalah sebanyak 12 peratus. Mengikut label, barangan adalah 'daily energy drink'.

Barangan tidak menepati kehendak 'food supplement' kerana tidak ada catatan di atas label barangan yang mengatakan bahawa ia adalah untuk menjaga kesihatan keseluruhan. Selain itu, kandungan vitamin A dan C serta 'iron' adalah rendah. Sebaliknya ia adalah minuman 'nutritionally rich' (berdasarkan label barangan)dengan kandungan 'protein' yang tinggi iaitu sebanyak 12 % (laporan kimia). Label barangan juga mencatatkan bahawa ia adalah 'daily energy drink'.

Barangan sedemikian tidak mendapat liputan khas di bawah mana-mana kepala kecuali kepala 21.06 yang di antara lain menjelaskan :-

Provided that they are not covered by any other heading of the Nomenclature, this heading covers : ------------------------------------------------------------------------------

Oleh kerana barangan tidak dapat diperjeniskan di bawah mana-mana sub-kepala, maka ia lebih sesuai diperjeniskan di bawah sub-kepala terakhir iaitu 2106.90.990 yang memperuntukkan 'FOOD PREPARATIONS NOT ELSEWHERE SPECIFIED OR INCLUDED; Other; Other : other'.

Keputusan adalah berdasarkan GIR 1 dan GIR 6.

Page 275: code tariff

Dagangan: 41.

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PREPARATION FOR MAKING BEVERAGE, BOTANICAL BEVERAGE MIX OF ROSELLE LICORICE & SNOW LOTUS

Nama Perdagangan: Snotus

PREPARATION FOR MAKING BEVERAGE, BOTANICAL BEVERAGE MIX OF ROSELLE LICORICE & SNOW LOTUS Nama Perdagangan: Snotus

2106.90.500

Barangan adalah serbuk halus berwarna merah jambu yang dipek dalam 'sachet'. Mengikut analisis kimia barangan mengandungi glukosa dan ekstrak bahan-bahan tumbuhan. Barangan boleh diminum setelah dilarutkan ke dalam 250 ml air suam atau sejuk.

Pemohon menganggap barangan sebagai 'food supplement' tetapi adalah jelas bahawa ia tidak menepati definasi yang tersebut di muka surat 183, EN Vol. 1, Third Edition (2002) kerana tidak mengandungi 'added vitamins and sometimes minute quantities of iron compounds'. Di samping itu label barangan juga tidak terdapat catatan bahawa barangan adalah untuk 'maintain general health or well-being'.

Barangan boleh diminum setalah dilarutkan ke dalam 250 ml air suam atau sejuk, maka ia boleh dianggap sebagai 'preparation for making beverage' dan mendapat liputan di muka surat 182, EN Vol. 1, Third Edition (2002) di bawah sub-kepala 2106.90 yang di antara lain menerangkan :-

(12)Preparations for the manufacture of lemonades or other beverages, consisting, for example, of :

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

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

Such preparations are intended to be consumed as beverages after simple dilution with water or after further treatment. ------------------------------------------------------------------------------

Kod tarif yang sesuai untuk barangan ini ialah 2106.90.500 yang memperuntukkan 'FOOD PREPARATIONS NOT ELSEWHERE SPECIFIED OR INCLUDED; Other; Preparations for the manufacture of lemonade or other beverages'.

Keputusan adalah berdasarkan GIR 1 dan GIR 6.

Page 276: code tariff

Dagangan: 42.

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Gambar :

MOTORCYCLE ALARM SYSTEM

MOTORCYCLE ALARM SYSTEM 8531.10.000

Barangan adalah 'Motorcycle alarm' yang terdiri daripada komponen-komponen seperti 'sealed alarm box, horn, universal harness’ dan dua ’keyless remote control' yang mempunyai 2 butang iaitu 'engine starter' dan 'alarm switch on or switch off'. Barangan digunakan sebagai 'alarm' dan 'engine starter'.

Note 3, Section XVI, di muka surat 1384, EN Vol. 4, Third Edition (2002) menerangkan cara untuk menperjeniskan barangan 'multi function' iaitu seperti berikut :-

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

Dalam kes ini, fungsi utama barangan adalah 'alarm'. Ini kerana komponen utama yang terlibat seperti 'sealed alarm box, horn, remote control serta universal harness' adalah untuk tujuan 'alarm' manakala fungsi 'engine starter' adalah optional dan hanya menggunakan 'universal harness dan remote control' sahaja. Maka kepala yang sesuai untuk barangan ini ialah 85.31.

Kepala 85.31 medapat liputan di muka surat 1739 & 1740, Item L, EN Vol. 4, Third Edition (2002) yang di antara lain menerangkan :-

(E) Burglar alarms. These consist of two parts : a detecting part, and a signalling part (bell, buzzer, visual indicator, etc.) which is set off automatically when the detecting part operates. .............................................................................................

Berdasarkan diskripsi, kegunaan barangan, serta penerangan di atas, barangan sesuai diperjeniskan di bawah kod tarif 8531.10.000 yang memperuntukkan 'ELECTRIC SOUND OR VISUAL SIGNALLING APPARATUS (FOR EXAMPLE, BELLS, SIRENS, INDICATOR PANELS, BURGLAR OR FIRE ALARMS), OTHER THAN THOSE OF HEADING 85.12 OR 85.30; Burglar or fire alarms and similar apparatus'.

Keputusan adalah berdasarkan GIR 1 dan GIR 6.

Page 277: code tariff

Dagangan: 43.

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COOKING WINE

Nama Perdagangan : Chen Nian Tiao Chiew Jenama: AAA

COOKING WINE Nama Perdagangan : Chen Nian Tiao Chiew Jenama: AAA

2103.90.900

a) Dagangan merupakan cecair berwarna coklat gelap berbau masam. Berpandukan label yang dikemukakan cecair ini dikenali sebagai CHEN NIAN HUA TIAO CHIEW (COOKING WINE). Digunakan sebagai ‘ gourmet cooking ‘. Dipek dalam botol 640ml dengan kandungan alcohol 18% dan garam 1.5%.

b) Analisis kimia No. Makmal (PJ) IKA 2671 / 07-0 bertarikh 20.9.2007 menunjukkan dagangan ini mengandungi air, 16.9% etanol, 1.0% garam, rice, wheat, ash 0.83% dan Brix 9.1%. Dagangan dihasilkan melalui proses ’ fermentation ’.

c) Heading notes to HS 21.03 di mukasurat 179 menjelaskan bahawa ;

(A) SAUCE AND PREPARATIONS THEREFOR; MIXED CONDIMENTS AND

MIXED SEASONINGS. “ Example of products covered by the heading are :………….certain mixed

seasonings for sausage making, and products of Chapter 22 (other than those of heading 22.09) prepared for culinary purposes and rendered unsuitable for consumption as beverages ( e.g., cooking wines and cooking Cognac ) “

d) Dengan menggunakan GIR 1 dagangan ini dipenjeniskan di bawah nombor kod tarif 2103.90.900

Page 278: code tariff

Dagangan: 44.

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Gambar :

FIRE SAVE COMPUTER MEDIA STORAGE CABINET

Jenama: Diplomat / Booil Model : DT2825E

FIRE SAVE COMPUTER MEDIA STORAGE CABINET Jenama: Diplomat / Booil Model : DT2825E

8303.00.900

a) Barangan berbentuk empat segi dan menyerupai cabinet besi dilengkapi dengan rak, pintu berkunci. Diperbuat daripada dua bahan iatu besi dan simen . Dikenali sebagai ‘ Diplomat Data Safe direka khas untuk ‘ regular fire safe and multilayer anti-thermo insert to block heat, smoke and humidity ’. Digunakan untuk menyimpan computer media seperti ‘diskettes ’ dan ‘ floppy discs ‘.

b) Dagangan ini mendapat liputan EN, heading notes HS 83.03, Section XV, di m.s 1373 ;

“ This heading covers containers and strong - room doors designed for securing valuables, jewels, documents, etc., against theft and fire: “

“ Safes and strong – boxes of this heading are steel containers of which the walls

are armoured (ie., made of High-strength alloy steel) or of sheet of steel reinforced with, for example , reinforced concrete “.

c) Dengan menggunakan GIR 1 dagangan ini dipenjeniskan di bawah nombor kod tarif 8303.00.900

Page 279: code tariff

Dagangan: 45.

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Gambar :

ACNEDERM FOAMING WASH Nama Perdagangan: ACNEDERM

Jenama: EGO

ACNEDERM FOAMING WASH Nama Perdagangan: ACNEDERM Jenama: EGO

3004.90.907

a) Dagangan merupakan cecair tidak berwarna dan berbau wangi . Digunakan untuk ‘cleansing adjunt treatment for pimples and acne‘. Berdasarkan kepada risalah, ingredients utama bagi dagangan ini ialah cetrimide 1% w/w, chlorhexidine gluconate 0.525 % w/w dan phenoxyethanol 1% w/w.

b) Berpandukan kepada Pharmacopoeia menunjukkan bahan cetrimid adalah bahan yang penting dalam ‘ pharmaceutical uses ‘ yang memberi ciri – ciri therapeutic or prophylactic kepada dagangan tersebut. c) Exclusion notes to heading 33.04 di mukasurat 619 menjelaskan bahawa ;

The heading does not cover : (a) Medicial preparations used to treat certain skin complaints, e.g., cream for treatment of eczema ( heading 30.03 or 30.04)

d) Exclusion notes to heading 30.03 di mukasurat 569 juga menjelaskan bahawa ;

‘ However, this should not be taken to mean that preparations listed in an official pharmacopoeia, proprietary medicines, etc. are always classified in heading 30.03. For example anti-acne preparations…………. heading 30.04 ‘

e) Dengan menggunakan GIR 1 dagangan ini dipenjeniskan di bawah nombor kod tarif 3004.90.907.

Page 280: code tariff

Dagangan: 46.

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FISH OIL Nama Perdangangan: MNC Deep Sea Oil Omega 3

FISH OIL Nama Perdagangan: MNC Deep Sea Oil Omega 3

1504.20.900

Sejenis bahan dalam bentuk kapsul 100 biji/botol, sebagai makanan tambahan atau kapsul kesihatan. Penjenisan berdasarkan prinsip G.I.R.1, mendapat liputan yang spesifik seperti dalam Nota EN HEADING 15.04 - FATS AND OILS AND THEIR FRACTIONS, OF FISH OR MARINE MAMMALS, WHETHER OR NOT REFINED, BUT NOT CHEMICALLY MODIFIED.

1504.10- Fish-liver oils and their fractions

1504.20- Fats and oils and their fractions, of fish, other than liver oils

1504.30- Fats and oils and their fractions, of marine mammals

This heading covers fats and oils and their fractions, derived from several varieties of fish (cod, halibut, menhaden, herring, sardines, anchovy, pilchard, etc.) or marine mammals (whales, dolphins, seals, etc.). They are extracted from the body or liver of the fish or marine mammal or from waste thereof. They usually have a characteristic fishy smell and a disagreeable taste, and vary in colour from yellow to reddish-brown.

Page 281: code tariff

Dagangan: 47.

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-Tiada-

APPLE PIE FILLING Nama Perdagangan/ Jenama: Birds Eye ‘Packer Pride’

2007.99.900

Dagangan ini berupa cecair pekat berwarna kuning bercampur dengan hirisan apple, di pek dalam tin seberat 3.17kg. Kandungan bahan lain adalah air, pewarna tiruan, asid sitrik, gula (sukrosa, fruktosa dan glukosa), kanji, kabohidrat dan carrageenam. Penjenisan berdasarkan prinsip G.I.R.1, mendapat liputan yang spesifik seperti dalam Nota EN di muka surat 169 - JAMS, FRUIT JELLIES, MARMALADES, FRUIT OR NUT PUREE AND FRUIT OR NUT PASTES, OBTAINED BY COOKING, WHETHER OR NOT CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER.

Fruit jellies are prepared by boiling fruit juices (expressed from raw or cooked fruit) with sugar until the product sets on cooling. They are of firm consistency, clear and free from pieces of fruit.

Fruit or nut purées are prepared by boiling sieved fruit pulp or powdered nuts with or without the addition of sugar, to a thickish consistency. Fruit purées differ from jams in having a higher proportion of fruit and a smoother consistency.

Fruit or nut pastes (apple, quince, pear, apricot, almond, etc.) are evaporated purées of a solid or almost solid consistency.

Products of this heading which are normally prepared with sugar may be sweetened with synthetic agents (e.g., sorbitol) instead of sugar.

This heading also includes homogenised preparations.

Page 282: code tariff

Dagangan: 48.

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SKIN MOISTURISER Nama Perdangangan : Nivea Visage Gentle Exfoliating Scrub

SKIN MOISTURISER Nama Perdagangan : Nivea Visage Gentle Exfoliating Scrub

3304.99.900

Sejenis krim kecantikan kulit di pek dalam plastik tiub 75ml `for retail sale’. Dagangan diperbuat dari air, Nylon-11, Polyethylene, Glycerin dan sebagainya. Penjenisan berdasarkan prinsip G.I.R.1, mendapat liputan yang spesifik seperti dalam Nota EN di mukasurat 618 & 619, Heading 33.04:-

(A) BEAUTY OR MAKE-UP PREPARATIONS AND PREPARATIONS FOR THE CARE OF THE SKIN, INCLUDING SUNSCREEN OR SUN TAN PREPARATIONS This part covers :

(3)Other beauty or make-up preparations and preparations for the care of the skin (other than medicaments), such as : face powders (whether or not compressed), baby powders (including talcum powder, not mixed, not perfumed, put up for retail sale), other powders and grease paints; beauty creams, cold creams, make-up creams, cleansing creams, skin foods (including those containing bees' royal jelly) and skin tonics or body lotions; petroleum jelly, put up in packing of a kind sold by retail for the care of the skin; barrier creams to give protection against skin irritants; anti-acne preparations (other than soaps of heading 34.01) which are designed primarily to cleanse the skin and which do not contain sufficiently high levels of active ingredients to be regarded as having a primary therapeutic or prophylactic effect against acne; toilet vinegars which are mixtures of vinegars or acetic acid and perfumed alcohol. Sunscreen or sun tan preparations are also included.

Page 283: code tariff

Dagangan: 49.

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-Tiada-

STRAWBERRY PIE FILLING Nama Perdagangan/ Jenama: Birds Eye ‘Packer Pride’

2007.99.900

Dagangan ini berupa cecair pekat berwarna merah bercampur dengan buah strawberry, dipek dalam tin seberat 3.29 kg. Kandungan bahan lain adalah air, pewarna tiruan, asid sitrik, gula (sukrosa, fruktosa dan glukosa), kanji, garam, kabohidrat dan carrageenam. Penjenisan berdasarkan prinsip G.I.R.1, mendapat liputan yang spesifik seperti dalam Nota EN di muka surat 169 - JAMS, FRUIT JELLIES, MARMALADES, FRUIT OR NUT PUREE AND FRUIT OR NUT PASTES, OBTAINED BY COOKING, WHETHER OR NOT CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER. Fruit jellies are prepared by boiling fruit juices (expressed from raw or cooked fruit) with sugar until the product sets on cooling. They are of firm consistency, clear and free from pieces of fruit. Fruit or nut purées are prepared by boiling sieved fruit pulp or powdered nuts with or without the addition of sugar, to a thickish consistency. Fruit purées differ from jams in having a higher proportion of fruit and a smoother consistency. Fruit or nut pastes (apple, quince, pear, apricot, almond, etc.) are evaporated purées of a solid or almost solid consistency. Products of this heading which are normally prepared with sugar may be sweetened with synthetic agents (e.g., sorbitol) instead of sugar. This heading also includes homogenised preparations.

Page 284: code tariff

Dagangan: 50.

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TONING CREAM

Nama Perdangangan/ Jenama: Nivea Visage Whitening Foam

TONING CREAM Nama Perdagangan/ Jenama: Nivea Visage Whitening Foam

3304.99.300

Krim kecantikan di pek dalam tiub plastik 100g `for retail sale’. Dagangan diperbuat dari air, Potassium Stearate, Potassium Myristate, Propylene Glycol, Glycerin dan sebagainya. Penjenisan berdasarkan prinsip G.I.R.1, mendapat liputan yang spesifik seperti dalam Nota EN di mukasurat 619, Heading 33.04:-

(A) BEAUTY OR MAKE-UP PREPARATIONS AND PREPARATIONS FOR THE CARE OF THE SKIN, INCLUDING SUNSCREEN OR SUN TAN PREPARATIONS This part covers :

(3)Other beauty or make-up preparations and preparations for the care of the skin (other than medicaments), such as : face powders (whether or not compressed), baby powders (including talcum powder, not mixed, not perfumed, put up for retail sale), other powders and grease paints; beauty creams, cold creams, make-up creams, cleansing creams, skin foods (including those containing bees' royal jelly) and skin tonics or body lotions; petroleum jelly, put up in packing of a kind sold by retail for the care of the skin; barrier creams to give protection against skin irritants; anti-acne preparations (other than soaps of heading 34.01) which are designed primarily to cleanse the skin and which do not contain sufficiently high levels of active ingredients to be regarded as having a primary therapeutic or prophylactic effect against acne; toilet vinegars which are mixtures of vinegars or acetic acid and perfumed alcohol. Sunscreen or sun tan preparations are also included.

Page 285: code tariff

Dagangan: 51.

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TONING CREAM PRODUCT Nama Perdangangan/ Jenama: Nivea Visage Whitening Scrub

SKIN CARE PRODUCT Nama Perdagangan/ Jenama: Nivea Visage Whitening Scrub

3304.99.900

Krim kecantikan dalam plastik tiub 100g, pek `for retail sale’. Dagangan diperbuat dari air, Potassium Stearate, Potassium Myristate, Propylene Glycol, Glycerin dan sebagainya. Penjenisan berdasarkan prinsip G.I.R.1, mendapat liputan yang spesifik seperti dalam Nota EN di mukasurat 618 & 619, Heading 33.04:-

(A) BEAUTY OR MAKE-UP PREPARATIONS AND PREPARATIONS FOR THE CARE OF THE SKIN, INCLUDING SUNSCREEN OR SUN TAN PREPARATIONS This part covers :

(3)Other beauty or make-up preparations and preparations for the care of the skin (other than medicaments), such as : face powders (whether or not compressed), baby powders (including talcum powder, not mixed, not perfumed, put up for retail sale), other powders and grease paints; beauty creams, cold creams, make-up creams, cleansing creams, skin foods (including those containing bees' royal jelly) and skin tonics or body lotions; petroleum jelly, put up in packing of a kind sold by retail for the care of the skin; barrier creams to give protection against skin irritants; anti-acne preparations (other than soaps of heading 34.01) which are designed primarily to cleanse the skin and which do not contain sufficiently high levels of active ingredients to be regarded as having a primary therapeutic or prophylactic effect against acne; toilet vinegars which are mixtures of vinegars or acetic acid and perfumed alcohol. Sunscreen or sun tan preparations are also included.

Page 286: code tariff

Dagangan: 52.

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POLYETHYLENE LUMP/ SCRAP

POLYETHYLENE LUMP/ SCRAP 3915.90.900

Ketulan berwarna hitam dan putih ( plastic lump ). Penjenisan berdasarkan prinsip G.I.R.1. Dagangan ini mendapat liputan yang spesifik seperti dalam Nota EN di mukasurat 737, iaitu;

HEADING 39.15 - WASTE, PARINGS AND SCRAP, OF PLASTICS. The products of this heading may consist of broken or worn articles of plastics, clearly not usable for their original purposes, or ……………… Waste, parings and scrap of a single thermosetting material or of two or more thermoplastic materials mixed together, even if transformed into primary forms, are covered by the heading.

Page 287: code tariff

Dagangan: 53.

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SKIN CARE PRODUCT Nama Perdangangan/ Jenama: NFM Energizing Face Scrub

SKIN CARE PRODUCT Nama Perdagangan/ Jenama: NFM Energizing Face Scrub

3304.99.900

Sejenis krim kecantikan kulit dalam plastik tiub 50g, di pek `for retail sale’. Dagangan diperbuat dari air, Potassium Stearate, Potassium Myristate, Propylene Glycol, Glycerin, Potassium Laurate dan sebagainya. Penjenisan berdasarkan prinsip G.I.R.1, mendapat liputan yang spesifik seperti dalam Nota EN di mukasurat 618 & 619, Heading 33.04:-

(A) BEAUTY OR MAKE-UP PREPARATIONS AND PREPARATIONS FOR THE CARE OF THE SKIN, INCLUDING SUNSCREEN OR SUN TAN PREPARATIONS This part covers :

(3)Other beauty or make-up preparations and preparations for the care of the skin (other than medicaments), such as : face powders (whether or not compressed), baby powders (including talcum powder, not mixed, not perfumed, put up for retail sale), other powders and grease paints; beauty creams, cold creams, make-up creams, cleansing creams, skin foods (including those containing bees' royal jelly) and skin tonics or body lotions; petroleum jelly, put up in packing of a kind sold by retail for the care of the skin; barrier creams to give protection against skin irritants; anti-acne preparations (other than soaps of heading 34.01) which are designed primarily to cleanse the skin and which do not contain sufficiently high levels of active ingredients to be regarded as having a primary therapeutic or prophylactic effect against acne; toilet vinegars which are mixtures of vinegars or acetic acid and perfumed alcohol. Sunscreen or sun tan preparations are also included.

Page 288: code tariff

Dagangan: 54.

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Gambar :

TONER CARTRIDGE FOR LASER PRINTER Part No. : CT 200805

TONER CARTRIDGE FOR LASER PRINTER Part No. : CT 200805

8473.30.000

Barangan ini berbentuk selinder ( panjang: 35.5 cm ), mempunyai sebuah gear pada bahagian sisi dan bahagian dalamnya mengandungi roller & toner. Cartridge ini diperbuat khas untuk laser printer, Jenama Fuji Xerox, Model DocuPrint 3055 dan akan dibuang sekiranya toner didalamnya telah habis. Barangan seperti ini telah pernah diperjeniskan oleh Ibu Pejabat di bawah kod tariff 8473.30.000 menurut surat penjenisan KE.HE (96) 3212/10/5 bertarikh 8 September 1988. Oleh kerana laser printer merupakan sejenis “ digital printer” di bawah no. kepala 8471, maka aksesorinya “ suitable for use solely or principally with the machine of heading 8471 “ ( EN, ms 1586 ) seharusnya sesuai diperjeniskan di bawah no kepala yang sama. Oleh itu berdasarkan GIR 1, toner cartridge ini sesuai diperjeniskan di bawah kod tariff 8473.30.000 sebagai “accessory of the machine of heading 8471 “.

Page 289: code tariff

Dagangan: 55.

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Keterangan :

LASER PRINTER (BLACK & WHITE) Model : DocuPrint 3055 Jenama: Fuji Xerox

8471.60.000

Printer ini merupakan sejenis printer yang perlu dihubungkan ke komputer atau network untuk mencetak dokumen saiz A3 & A4. Warna cetakan hanyalah hitam & putih sahaja (monochrome). Cara cetakannya diterangkan seperti berikut : When the print job is sent to a laser printer, the print job firstly translated into a language that can be understood by the printer. It is called Printer Description language (PDL). The laser unit of the printer will emit the laser light and write an image according to the PDL information onto the drum surface. Hence a latent image was created onto the drum surface. The latyent image is invisible to our human eye but it has a voltage potential difference (positive charge+) as compared to the other area of drum surface, which does not has the latent image (negative charge-). When the drum rotates and passes through the toner cartridge, the toner particles (negative charge-) will be attracted by the positive charge of the latent image. As a result, a visible image is formed on the drum surface with toner. A paper is fed at this time and synchronized with the timing of drum rotation. The paper will pass through the drum and the image will be transferred onto the paper by means of voltage potential difference theory. Subsequently, the paper with toner image will pass through a fuzer assembly, which generates heat source to melt the toner permanently onto the paper surface and it continues feeding out the paper to output tray. That has completed a whole cycle of forming an image in a laser printer. This printing technology is called “ XEROXGRAPHIC ”. Berbagai laser printer telah pernah dipenjeniskan oleh Ibu Pejabat di bawah kod tariff 8471.60.000 menurut surat penjenisan KEHT(96)8471/ SB 353/4 bertarikh 10 September 2002. Oleh itu printer ini yang seakan sama dengannya adalah sesuai juga dipenjeniskan di bawah kod tariff yang sama. Laser printer DocuPrint 3055 ini sesuai dipenjeniskan mengikut GIR 1 di bawah kod tariff 8471.60.000 sebagai sejenis “ Digital printer ”

Page 290: code tariff

Gambar :

LASER PRINTER (BLACK & WHITE) Model : DocuPrint 3055

Jenama: Fuji Xerox

Page 291: code tariff

Dagangan: 56.

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Keterangan :

Gambar :

HYDRAULIC EXCAVATOR TOP ROLLER Model : EX 200-2

HYDRAULIC EXCAVATOR TOP ROLLER Model : EX 200-2

8431.49.900

Barangan ini merupakan roller yang digunakan untuk menggerakkan ” track link assembly ” excavator. Shaft pada rollers ini akan dipasangkan pada track link frame di bahagian atas.

Track link assembly telah pernah dipenjeniskan oleh WCO di bawah kod tarif 8431.49 menurut keputusan dalam << Compendium of classification opinions >> ms. 33E.

Oleh itu roller ini yang dipasangkan antara track frame & track link assembly adalah sesuai dipenjeniskan di bawah no. kepala yang sama.

Roller tersebut dipenjeniskan dibawah kod tariff 8431.49.900 sebagai “other part for machinery of heading 8429 (excavator)“.

Page 292: code tariff

Dagangan: 57.

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DIGITAL PHOTO FRAME Nama Perdagangan: DP 5650

DIGITAL PHOTO FRAME Nama Perdagangan: DP 5650

8471.60.000

Barangan ini berbentuk segi empat dengan saiz 165 x 210 x 36 mm tetapi saiz LCD monitor screennya hanyalah 85 x 113 mm sahaja. Sisinya terdapat 2 slot : Slot for Compact Flash ( CF ) card dan slot for Secure ( SD ) / Multimedia ( MMC ) / Memory stick (MS) / Picture card ( XD ) ( 4 in 1 card ). Di bahagian terdapat 6 button : Menu / power, enter, forward, Up, Down & Backward. Kuasa : 5 V.

Gambar digital yang disimpan dalam Flash memory card boleh dilihat kembali melalui monitor screen dengan mencacakkan card pad slot di sisinya. Gambar boleh dilihat secara ” slideshow ” atau ” rotate ” atau ” Thumbnail view ”.

Alat ini support JPEG image up to 12 Megapixels dan dikawal oleh OSD ( panel Button control ). OSD languages : English, Germany, French dan Japanese.

Memandangkan monitor ini berfungsi sama dengan ” computer monitor ” yang mana boleh melihat gambar-gambar digital dalam flash memory card. Oleh itu barangan ini sesuai dipenjeniskan mengikut GIR 1 di bawah kod tarif 8471.60.000 sebagai ”output unit”.

Page 293: code tariff

Dagangan: 58.

Kod Tarif :

Keterangan :

AIR DRYER Nama Perdagangan: Heater Desiccant Dryer Jenama: IBP

8479.89.900

Barangan ini terdiri daripada dua selinder berisi bahan desiccant yang dihubungkan dengan paip, valves, blower, controller & pressure gauges. Cara barangan ini berfungsi diterangkan seperti berikut :- Filtered compressed air enters on line desiccant – filled, drying tower 1 through valve (A), up – flow drying enables the desiccant to strip moisture from the air stream. Clean, dry compressed air exits through the check valve (B) to feed the air system. Tower 2 (regeneration mode) valve closed, depressurized to atmosphere through muffler. Valve (D & F in tower 2) open and the heater turns on. The high efficiency blower draws ambient air and feeds it through the heater. The ambient air stream passes through valve (F) and flows downward through the moist desiccant in tower 2, collecting water vapor before exiting valve (D). Once the desiccant is fully desorbed, the heater urns off. Valve (D) closes and tower 2 is repressurized. At a fixed time interval, valve (B) will open and tower 2 will place on line to dry the air stream and valve (A) will close. Operations will switch and tower 1 will be regenerated. Oleh itu fungsi barangan ini adalah untuk mengeringkan udara termampat yang lembap dengan cara wap airnya diserap oleh bahan desiccant yang terdapat dalam selinder tersebut. Udara yang telah kering akan digunakan untuk kegunaan pneumatic product industry. Barangan yang hampir sama telah pernah dipenjeniskan di bawah kod tariff 8479.89.900 menurut surat penjenisan KE.HE(96)8451/SB 35/4 bertarikh 23 Februari 1995. Oleh itu barangan ini sesuai juga dipenjeniskan mengikut GIR 1 di bawah kod tariff 8479.89.900 sebagai “ air dehumidifier “. Keterangan barangan juga diberikan dalam EN, ms 1601 seperti berikut :- (III) MISCELLANEOUS MACHINERY This group includes :- (1) Air humidifiers or dehuminifiers, other than the appliances of heading 8415, 8424 or 8509.

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Gambar :

AIR DRYER Nama Perdagangan: heater Desiccant Dryer

Jenama: IBP

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Dagangan: 59.

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Keterangan :

AIR DRYER Nama Perdagangan: Heater Desiccant Dryer Jenama: DSE

8479.89.900

Barangan ini terdiri daripada dua selinder berisi bahan desiccant yang dihubungkan dengan paip , valves, blower, controller & pressure gauges

Cara barangan ini berfungsi diterangkan seperti berikut :-

Moist, filtered compressed air enters the pressurized on line desiccant – filled drying tower 1 through AccuShift valve (A).Up – flow drying enables the desiccant to strip moisture from the air stream. Clean, dry compressed air exits through AccuShift valve (B) to feed the air system. Tower 2 (when in regeneration mode) depressurizes to atmosphere through muffler when Valve (D) open. A portion of dry compressed air (purge air) is diverted before exiting (B) and passes through off line Tower 2 and exits at valve (D) to desorb the moisture from the desiccant. Once desorbed, valve (D) closes and Tower 2 is repressurized. At tower shift - over, valve (E) will open, causing AccuShift valve A & B to shift. Tower 2 will be placed on line to dry the bed. Operations will switch and Tower 1 will be regenerated.

Oleh itu fungsi barangan ini adalah untuk mengeringkan udara termampat yang lembap dengan cara wap airnya diserap oleh bahan desiccant yang terdapat dalam selinder tersebut. Udara yang telah kering akan digunakan untuk kegunaan pneumatic product industry.

Barangan yang hampir sama telah pernah diperjeniskan di bawah kod tariff 8479.89.900 menurut surat penjenisan KE.HE(96) 8451/SB 35 /4 bertarikh 23 Februari 1995. Oleh itu barangan ini sesuai juga diperjeniskan mengikut GIR 1 di bawah kod tariff 8479.89.900 sebagai “ air dehumidifier ”. Keterangan barangan juga diberikan dalam EN, ms 1601 seperti berikut :

(III) MISCELLANEOUS MACHINERY

This group includes:

(1) Air humidifiers or dehuminifiers, other than the appliances of heading 8415, 8424 or 8509

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Gambar :

AIR DRYER Nama Perdagangan: Heater Desiccant Dryer

Jenama: DSE

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Dagangan: 60.

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SNACK FOOD Nama Perdangangan: JACK ‘N JILL POTATO FRIES

SNACK FOOD Nama Perdagangan: JACK ‘N JILL POTATO FRIES

1905.90.900

1. Barangan merupakan makanan siap untuk dimakan yang berupa kepingan kering seperti jari jemari berwarna perang kekuningan. Barangan dikatakan Snack Food dikenali sebagai JACK’nJILL POTATO FRIES. Hasil analisis pakar mendapati barangan mengandungi kentang, minyak sayuran, garam, kanji daripada gandum, jagung dan ubi kayu. Ianya dibungkus secara in set untuk jualan runcit berisi 2 x 30gm keropok ubi dan 2 cup chili/tomato dips digunakan sebagai makanan ringan yang boleh terus dengan dengan cara mencicah ( dipping ) dengan sos yang dibungkuskan bersekali.

2. Penjenisan dibuat berdasarkan pengesahan pakar dan maklumat yang diberikan dimana ianya menepati kehendak keterangan EN di mukasurat 163, para (15) kepada kepala 19.05, iaitu ;

HEADING 19.05 - BREAD, PASTRY, CAKES, BISCUITS AND OTHER BAKERS' WARES, WHETHER OR NOT CONTAINING COCOA; …………….

(15) Crisp savoury food products, for example, those made from a dough based on flour, meal or powder of potatoes, or maize (corn) meal with the addition of a flavouring consisting of a mixture of cheese, monosodium glutamate and salt, fried in vegetable oil, ready for consumption.

3. Dengan menggunakan GIR 1 dan GIR 6 barangan telah dipenjeniskan di bawah kod tariff 1905.90.900 kepada Perintah Duti Kastam 1996.

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PALM METHYL ESTER Nama Perdagangan: PALM BIODIESEL ACID OIL

3824.90.900

1. Barangan merupakan bahan kimia berupa cecair berwarna perang gelap dikatakan Palm Methyl Ester dikenali sebagai Palm Biodiesel Acid Oil. Mengikut analisis pakar barangan mengandungi palm methyl ester dan acid oil, dengan nilai ffa 10.96%, viscosity 4.9769cSt, density 0.88g/m³ dan flash point 38.5°C. Ianya yang dibungkus secara bulk seperti drum digunakan sebagai bahan bakar dan bahan kitar semula untuk hasilkan biodiesel.

2. Penjenisan dibuat berdasarkan pengesahan pakar dan maklumat yang diberikan dimana ianya tidak menepati kehendak keterangan EN di mukasurat 703, para (48), kepala 38.24, iaitu;

HEADING 38.24 -………………; CHEMICAL PRODUCTS AND PREPARATIONS OF THE CHEMICAL OR ALLIED INDUSTRIES (INCLUDING THOSE CONSISTING OF MIXTURES OF NATURAL PRODUCTS), NOT ELSEWHERE SPECIFIED OR INCLUDED (+).

(48) Mono-alkyl ester of long chain fatty acids derived from vegetable oils or animal fats ( so- called “biodiesel” ) and used, in particular, as fuel for compression-ignition internal combustion piston engines.

3. Dengan menggunakan GIR 1 dan GIR 6 barangan telah dipenjeniskan di bawah kod tariff 3824.90.900 kepada Perintah Duti Kastam 1996.

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FISH OIL Nama Perdagangan: MNC™ CONCENTRADE FISH OIL- OMEGA 3 Jenama: EPA & DHA

1504.20.900

1. Barangan merupakan bahan minyak haiwan yang berkeadaan berbentuk kapsul “oblong” berwarna kuning jernih. Ianya dikatakan Fish Oil dikenali MNC CONCENTRATED FISH OIL- OMEGA 3 berjena EPA & DHA. Mengikut analisis pakar ianya sesuai sebagai ”fish oil” yang mengandungi EPA ( Eicosapentenoic acid ) dan Docosahexanoic acid ( DHA ). Ianya dibungkus dalam bekas plastik bermuatan 100 biji kapsul setiap satu 1000mg dan digunakan as a food supplement for thinning the blood, reduce the cholosterol and reduce high blood pressure.

2. Penjenisan dibuat berdasarkan pengesahan pakar dan maklumat yang diberikan/diperolehi ianya menepati kehendak keterangan EN di mukasurat 122, kepala 15.04, iaitu ;

HEADING 15.04 - FATS AND OILS AND THEIR FRACTIONS, OF FISH OR MARINE MAMMALS, WHETHER OR NOT REFINED, BUT NOT CHEMICALLY MODIFIED.

1504.20- Fats and oils and their fractions, of fish, other than liver oils

Barangan tidak sesuai dikelaskan di bawah kepala 21.06 kerana ianya bercanggahan dengan maksud Text of the heading, iaitu;

HEADING 21.06 - FOOD PREPARATIONS NOT ELSEWHERE SPECIFIED OR INCLUDED.

2106.10- Protein concentrates and textured protein substances

2106.90- Other

Provided that they are not covered by any other heading of the Nomenclature, this heading covers :

3. Dengan menggunakan GIR 1 dan GIR 6 barangan telah dipenjeniskan di bawah kod tariff 1504.20.900 kepada Perintah Duti Kastam 1996.

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Gambar :

FISH OIL

Nama Perdangangan: MNC™ CONCENTRADE FISH OIL- OMEGA 3

Jenama: EPA & DHA

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VEGETABLE OIL Nama Perdagangan: Mixed Vegetable Oil (MVO)

1517.90.900

1. Barangan merupakan bahan lemak tumbuhan yang berkeadaan separa pejal ( semi-solid ) berwarna kuning cair dan berbau seperti ‘palm kernel oil’. Ianya dikatakan Vegetable oil dikenali MIXED VEGETABLE OIL ( MVO ). Mengikut analisis pakar ianya mengandungi “Refined, bleached deodorized (RBD)” palm stearin (81.1%) dan “crude” palm kernel oil (18.9%) dengan nilai iodine 34.3, ffa(sbg. acid palmitik) 0.28% dan ffa (sbg. acid laurik) 0.22%. Ianya akan dibungkus secara bulk dan dugunakan sebagai raw material for special formulated products.

2. Penjenisan dibuat berdasarkan pengesahan pakar dan maklumat yang diberikan dimana ianya tidak menepati kehendak keterangan GEN di mukasurat 119, paragraph ( B ), Chapter 15 iaitu ;

(B)Headings 15.07 to 15.15 of this Chapter cover the single (i.e., not mixed with fats or oils of another nature), fixed vegetable fats and oils mentioned in the headings, together with their fractions, whether or not refined, but not chemically modified.

Sebaliknya menepati keterangan EN di mukasurat, 133, kepala 15.17, iaitu;

HEADING 15.17 - MARGARINE; EDIBLE MIXTURES OR PREPARATIONS OF ANIMAL OR VEGETABLE FATS OR OILS OR OF FRACTIONS OF DIFFERENT FATS OR OILS OF THIS CHAPTER, OTHER THAN EDIBLE FATS OR OILS OR THEIR FRACTIONS OF HEADING 15.16.

(B) Edible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this Chapter, other than edible fats or oils or their fractions of heading 15.16; for example, imitation lard, liquid margarine and shortenings (produced from texturised oils or fats).

3. Dengan menggunakan GIR 1 dan GIR 6 barangan telah dipenjeniskan di bawah kod tariff 1517.90.900 kepada Perintah Duti Kastam 1996.

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VEGETABLE OIL Nama Perdagangan: Mixed Vegetable Oil (MVO)

1517.90.900

1. Barangan merupakan bahan lemak tumbuhan yang berkeadaan separa pejal ( semi-solid ) berwarna kuning cair dan berbau seperti minyak kelapa. Ianya dikatakan Vegetable oil dikenali MIXED VEGETABLE OIL ( MVO ). Mengikut analisis pakar ianya mengandungi “Refined, bleached deodorized (RBD)” palm stearin (89.5%) dan “crude” coconut oil (10.5%) dengan nilai iodine 34.3, ffa(sbg. acid palmitik) 0.34% dan ffa (sbg. acid laurik) 0.27%. Ianya akan dibungkus secara bulk dan dugunakan sebagai raw material for special formulated products.

2. Penjenisan dibuat berdasarkan pengesahan pakar dan maklumat yang diberikan dimana ianya tidak menepati kehendak keterangan GEN di mukasurat 119, paragraph ( B ), Chapter 15 iaitu ;

(B)Headings 15.07 to 15.15 of this Chapter cover the single (i.e., not mixed with fats or oils of another nature), fixed vegetable fats and oils mentioned in the headings, together with their fractions, whether or not refined, but not chemically modified.

Sebaliknya menepati keterangan EN di mukasurat, 133, kepala 15.17, iaitu;

HEADING 15.17 - MARGARINE; EDIBLE MIXTURES OR PREPARATIONS OF ANIMAL OR VEGETABLE FATS OR OILS OR OF FRACTIONS OF DIFFERENT FATS OR OILS OF THIS CHAPTER, OTHER THAN EDIBLE FATS OR OILS OR THEIR FRACTIONS OF HEADING 15.16.

(B) Edible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this Chapter, other than edible fats or oils or their fractions of heading 15.16; for example, imitation lard, liquid margarine and shortenings (produced from texturised oils or fats).

3. Dengan menggunakan GIR 1 dan GIR 6 barangan telah dipenjeniskan di bawah kod tariff 1517.90.900 kepada Perintah Duti Kastam 1996.

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YEAST EXTRACT Nama Perdagangan: HY YEP POWDER (INACTIVE YEAST)

2106.90.300

1. Barangan merupakan bahan makanan yang berupa serbuk halus berwarna coklat cerah dan berbau. Barangan dikatakan Yeast Extract dikenali sebagai HY YEP 77 POWDER (INACTIVE YEAST). Hasil analisis pakar mendapati barangan sesuai dengan ”autolysed yeast” dan garam dengan nilai abu sebanyak 42.5% dan protin 40.6%. Barangan akan yang dibungkus dalam 15 kg net in carboard carton with polythene inner liner, dan dikatakan digunakan sebagai for use in a wide variety of savoury application.

2. Penjenisan dibuat berdasarkan pengesahan pakar dan maklumat yang diberikan dimana ianya menepati kehendak keterangan EN di mukasurat 182, para (11) kepada kepala 21.06, iaitu ;

HEADING 21.06 - FOOD PREPARATIONS NOT ELSEWHERE SPECIFIED OR INCLUDED.

2106.90- Other

(11) Autolysed yeast and other yeast extracts, products obtained by the hydrolysis of yeast. These products cannot provoke fermentation and they have a high protein value. They are used mainly in the food industry (e.g., for the preparation of certain seasonings).

3. Dengan menggunakan GIR 1 dan GIR 6 barangan telah dipenjeniskan di bawah kod tariff 2106.90.300 kepada Perintah Duti Kastam 1996.

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AUTOLYSED YEAST Nama Perdagangan: SNACK BLOCK M (INACTIVE YEAST)

2106.90.300

1. Barangan merupakan bahan makanan yang berupa serbuk halus berwarna coklat kemerahan. Barangan dikatakan Autilysed yeast dikenali sebagai SNACK BLOCK M ( INACTIVE YEAST ). Hasil analisis pakar mendapati barangan sesuai dengan ”autolysed yeast” dan garam dengan nilai abu sebanyak 15.7%. Barangan akan yang dibungkus dalam 25 kg net in multiwall paper sack with moisture barrier, dan dikatakan digunakan sebagai for flavour enhancer, particularly in dust-on snack seasoning.

2. Penjenisan dibuat berdasarkan pengesahan pakar dan maklumat yang diberikan dimana ianya menepati kehendak keterangan EN di mukasurat 182, para (11) kepada kepala 21.06, iaitu ;

HEADING 21.06 - FOOD PREPARATIONS NOT ELSEWHERE SPECIFIED OR INCLUDED.

2106.90- Other

(11)Autolysed yeast and other yeast extracts, products obtained by the hydrolysis of yeast. These products cannot provoke fermentation and they have a high protein value. They are used mainly in the food industry (e.g., for the preparation of certain seasonings).

3. Dengan menggunakan GIR 1 dan GIR 6 barangan telah dipenjeniskan di bawah kod tariff 2106.90.300 kepada Perintah Duti Kastam 1996.

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SOLVENT MIXTURES Nama Perdagangan: PROPANOL PROP BH Code : R102

3814.00.900

1. Barangan merupakan campuran bahan kimia berupa cecair jernih tanpa warna. Hasil analisis pakar didapati mengandungi campuran 1-Propanol, 2-Butanol dan 2-Methyl-1-propanol ( Isobutanol ). Ianya dikatakan Solvents mixture dikenali sebagai PROPANOL PROP BH Code: R102 yang digunakan sebagai pelarut ( solvent ) untuk pengilangan cat dan thinner .

2. Penjenisan dibuat berdasarkan pengesahan pakar dan maklumat yang diberikan ianya menepati kehendak keterangan EN di mukasurat 691, kepada kepala 38.14, iaitu ;

HEADING 38.14 - ORGANIC COMPOSITE SOLVENTS AND THINNERS, NOT ELSEWHERE SPECIFIED OR INCLUDED; PREPARED PAINT OR VARNISH REMOVERS.

This heading covers organic solvents and thinners (whether or not containing 70 % or more by weight of petroleum oil) provided that they are not separate chemically defined compounds and are not covered by a more specific heading. They are more or less volatile liquids which are used, inter alia, in the preparation of varnishes and paints or as degreasing preparations for machinery parts, etc.

Barangan tidak boleh dikelaskan dibawah Chapter 29 kerana ianya tidak menepati kehendak Chapter Note 1, di mukasurat 369, Chapter 29.

3. Dengan menggunakan GIR 1 dan GIR 6 barangan telah dipenjeniskan di bawah kod tariff 3814.00.900 kepada Perintah Duti Kastam 1996.

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SHAVING FOAM Nama Perdagangan: NIVEA® for Men skin Essentials Moisturising Shaving Foam

SHAVING FOAM Nama Perdagangan: NIVEA® for Men skin Essentials Moisturising Shaving Foam

3307.10.000

1. Barangan merupakan barangan penjagaan diri berupa foam berwarna putih yang dikatakan Shaving foam dikenali sebagai NIVEA for Men SKIN ESSENTIALS MOISTURISING SHAVING FOAM. Ianya merupakan satu jenis barangan yang dibungkus untuk jualan runcit di dalam bekas plastik ( presurised container ) bermuatan 200 ml dan digunakan sebagai shaving foam for effective razor gliding, close and extra comfortable shave and protects against micro cuts and irritaions.

2. Penjenisan dibuat berdasarkan maklumat yang diberikan dimana ianya menepati kehendak keterangan EN di mukasurat 621, kepala 33.07, para ( I ), iaitu ;

HEADING 33.07 - PRE-SHAVE, SHAVING OR AFTER-SHAVE PREPARATIONS, …………………………………..

This heading covers :

(I) Pre-shave, shaving or after-shave preparations, such as shaving creams and foams containing soaps or other organic surface-active agents (see Note 1 (c) to Chapter 34); " after-shave " lotions, alum blocks and styptic pencils.

Shaving soap in blocks is excluded (heading 34.01).

3. Dengan menggunakan GIR 1 dan GIR 6 barangan telah dipenjeniskan di bawah kod tariff 3307.10.000 kepada Perintah Duti Kastam 1996.

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BROADBAND POWER LINE Type : DS 2 Model : 2nd Generation Series

8517.50.000

Sejenis alat electronik yang terdiri dari headend, repeater, CPE / modem, coupling appliances, distribution box, ferrites dan end connector. Penjenisan berdasarkan prinsip G.I.R.1. Dagangan ini mendapat liputan yang spesifik seperti dalam Nota EN di mukasurat 1654:-

HEADING 85.17 - ELECTRICAL APPARATUS FOR LINE TELEPHONY OR LINE TELEGRAPHY, INCLUDING LINE TELEPHONE SETS WITH CORDLESS HANDSETS AND TELECOMMUNICATION APPARATUS FOR CARRIER-CURRENT LINE SYSTEMS OR FOR DIGITAL LINE SYSTEMS; VIDEOPHONES.

(III) APPARATUS FOR CARRIER-CURRENT LINE SYSTEMS OR FOR DIGITAL LINE SYSTEMS

These systems are based on the modulation of an electrical carrier-current or of a light beam by analogue or digital signals. Use is made of the carrier-current modulation technique and pulse code modulation (PCM) or some other digital system. These systems are used for the transmission of all kinds of information (words, data, images, etc.).

These systems include all categories of multiplexers and related line equipment for metal or optical-fibre cables. " Line equipment " includes transmitters and receivers or electro-optical converters. Combined modulators-demodulators (modems) are also classified here.

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(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. Multi-cylinder pumps are used for increased output. The cylinders may be either in line or in a star shape.

RECIPROCATING PUMP Nama Perdagangan: Cryogenic Reciprocating Pump Series : P2K Jenama: ACD

8413.50.000

Pam ini dilengkapi dengan sebuah motor, dan valves yang digunakan untuk mengepam cecair gas seperti oxygen, nitrogen, argon daripada tangki simpanan ke high pressure gas cylinder (inlet 1 in NPT dan outlet 1/2 in NPT).

Berdasarkan keterangan dalam risalah, pam in mempunyai sebuah crosshead piston di dalamnya yang boleh bergerak secara serong / tegak bagi menolak cecair gas yang masuk melalui suction valve (inlet) dan dikeluarkan melalui return line valve (outlet). Cara mengepam yang dilakukan oleh pam ini sama seperti “ Diaphragm type reciprocating pump”.

Oleh itu berdasarkan keterangan dalam risalah :

The P2K is a reciprocating positive displacement pump. The pump chamber is submerged in liquid cryogen in the sump. This liquid in the sump is pressurized to tank pressure plus liquid head. When the piston moves backward from the top-dead-center position, the liquid is drawn into the pumping chamber. This is called the suction stroke. Before entering the inlet valve, the liquid passes through a 100 micron filter…………… When the piston reaches the end of the inlet stroke ( bottom -dead-center), it reverses and begins the forward pumping stroke. The liquid is trapped in the pumping chamber by the closing inlet valve…. On the forward discharge stroke, the increasing pressure of the trapped liquid forces open the discharge valve. The liquid is pumped at the discharge line pressure…….

dan EN, ms 1418:

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.

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Pam jenis ini merupakan jenis piston atau plunger driven type yang sesuai dipenjeniskan mengikut GIR 1 di bawah kod tariff 8413.50.000 sebagai “ Reciprocating Positive Displacement Pump ”.

Gambar :

RECIPROCATING PUMP

Nama Perdagangan: Cryogenic Reciprocating Pump Series : P2K

Jenama: ACD

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FENDER PAD (OF POLYETYLENE) 3926.90.990

Barangan ini berbentuk segi empat bersaiz : tebal 30-40mm x length 500 – 1195 mm x width 615 mm yang telah ditebok dengan 4, 6 atau 9 dan setengahnya mempunyai 1 atau 2 belah sisinya telah di « tempered » / ditajamkan. Ianya diperbuat daripada plastik ( Polyetylene ) dan mempunyai sifat fizikal seperti berikut :

Density : 0.9 – 1.0 Tensile strength :250 kg/cm3 min

Elongation : 500% min Bending Resistance : 200 min

Friction Coefficient : 0.2 max

Barangan ini akan dilekatkan pada steel frame ( fender ) samada 4 / 6 / 8 mengikut kepada saiz framenya.

Barangan ini tidak sesuai dipenjeniskan di bawah kod tarif 3920.10.110 sebagai PE rigid sheet kerana ianya telah « further worked » iaitu telah ditebok lubang atau telah di tempered. Perkara ini jelas diberikan dalam Chapter Note 10, Chapter 39 seperti berikut:

10.-In headings 39.20 and 39.21, the expression " plates, sheets, film, foil and strip " applies only to plates, sheets, film, foil and strip ( other than those of Chapter 54 ) andto blocks of regular geometric shape, whether or not printed or otherwise surface - worked, uncut or cut into rectangles ( including squares ) but not further worked ( even if when so cut they become articles ready for use ).

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PORCELAIN PLATES, UNGLAZED Nama Perdagangan : Laminam

6907.90.100

Barangan ini merupakan jubin berbentuk segi empat dengan saiz 1 x 3m yang diperbuat daripada bahan porcelain, unglazed dan digunakan untuk dinding / lantai makmal / clean rooms. Barangan ini mempunyai spesifikasi yang unik jika dibandingkan dengan jubin yang lain. Antara sifat fizikalnya adalah:

a. Water absorption; 0.07% ( Standard ASTM C373) b. Breaking strength: 44 N/mm2 c. Deep abrasion resistance: 122 mm3 d. Resistance to thermal shock : Yes e. Chemical resistance: Not visible effect f. Frost resistance : Not visible effect g. Impact resistance: 0.78

Laporan kimia (PJ) IKA 3304/07-0 bertarikh 2 Nov 2007 membuktikan barangan ini sebagai porcelain kerana mengandungi sebatian aluminiun, silicon, potassium dan calcium dan Lembaga Pembangunan Industri Pembinaan Malaysia dalam suratnya bertarikh 9 Mei 2007 pula mengesahkan barangan ini adalah “ tiles, made by other processes, designed as C di bawah standard Malaysia, MS ISO 13006:2003 “. Oleh itu berdasarkan maklumat di atas dan keterangan dalam EN, ms 1147 & 1148 :

…………………………This heading covers ceramic flags and tiles, including quarry tiles, commonly used for paving or for facing walls, hearths, etc., provided they are unglazed (see Explanatory Note to heading 69.08 regarding glazed goods). Flags and paving, hearth or wall tiles are thinner in relation to their surface dimensions than are building bricks. Whereas bricks play an essential part in constructional work, forming the very framework of the building, flags and tiles are more especially intended for fixing by cement, adhesive or by other means to the surface or existing walls, etc. They also differ from roofing tiles in that they are usually flat and do not need to be pierced or provided with nibs or otherwise shaped for interlocking and that they are designed to be placed side by side without overlapping. Flags are larger than tiles and are usually rectangular; tiles may be of other geometric shapes (hexagonal, octagonal, etc.). Tiles are mainly used for facing walls, mantelpieces, hearths, floors and paths; flags are more especially used for paving or flooring, or as hearth slabs. Both categories may be of common pottery or earthenware, but types which have to withstand heavy wear are often vitrified, for example, tiles of stoneware, or porcelain (china) or of fired steatite (e.g., tiles for lining grinding mills, etc.).

Barangan ini sesuai dipenjeniskan mengikut GIR 1 dan 6 di bawah kod tariff 6907.90.100 sebagai “ Unglazed floor, hearth or wall tiles, in rectangular, the largest surface area of which is capable of being enclosed in a square the side of which is more than 7 cm.”

Page 312: code tariff

Dagangan: 73.

Kod Tarif :

Keterangan :

Gambar :

ALUMINIUM FRAME

Nama Perdagangan: Elegant Screen Model : Elegant Fold Type

ALUMINIUM FRAME Nama Perdagangan: Elegant Screen Model : Elegant Fold Type

7610.10.900

a) Barangan berbentuk empat segi. Diperbuat daripada empat bahan utama iaitu aluminium profile, fibre mesh, string dan plastic connection parts. Digunakan sebagai ‘keeping a majority of insects‘.

b) Dagangan mendapat liputan EN, heading notes HS 76.10 di mukasurat 1314;

“ In view of their lightness, aluminium and its alloy used……………in the manufacture of structure frameworks…..”

c) Dengan menggunakan GIR 3(b) dagangan ini dipenjeniskan di bawah nombor kod tarif 7610.10.900.

Page 313: code tariff

Dagangan: 74.

Kod Tarif :

Keterangan :

Gambar :

PE LUMPS (POLYETHYLENE)

PE LUMPS (POLYETHYLENE) 3901.10.000 (specific gravity of less than 0.94)

3901.20.000 (specific gravity of 0.94 or more)

a) Barangan berupa gumpalan (lump) berwarna hitam. Digunakan untuk menghasilkan plastic resin. Analisis kimia, No. Makmal (PJ) IKA 2896/07-0 bertarikh 20/9/.2007 mendapati sampel dagangan merupakan dari bahan polyethylene.

b) Chapter Notes 6 to Chapter 39 menjelaskan bahawa;

“ 6.- In headings 39.01 to 3914, the expression “ primary forms “ applies only to the following form “ (b) Blocks of irregular shape, lumps, powders (including moulding powder) granules, flakes and similar bulk forms.

c) Oleh kerana dagangan daripada bahan polyethylene, maka didapati sesuai dengan liputan EN, heading notes HS 39.01 di ms 724 ;

“ This heading covers polyethylene and chemically modified polyethylene………”

“ Polyethylene is a translucent material having a wide range of applications. Low- density polyethylene (LDPE) specific gravity less than 0.94. ………..high –density polyethylene (HDPE) specific gravity at 0.94 or more “.

d) Dengan menggunakan GIR 1 dagangan ini dipenjeniskan di bawah nombor kod tarif 3901.10.000 (specific gravity of less than 0.94) / 3901.20.000 (specific gravity of 0.94 or more).

Page 314: code tariff

Dagangan: 75.

Kod Tarif :

Keterangan :

Gambar :

EUCERIN Ph5 SOAPFREE BAR

EUCERIN Ph5 SOAPFREE BAR 3401.11.100

a) Dagangan merupakan satu bar sabun berukuran 5 cm x 7.2 cm berwarna off - white. Digunakan untuk ‘ skin cleaning of sensitive skin ‘.

b) ‘ Certificate of analysis ‘ (PJ) IKA 3058/07-0 bertarikh 9.10.2007, menunjukkan dagangan mengandungi bahan – bahan seperti anionic surfactant, vegetable oil dan 8.8 % abu.

c) Legal Text to heading notes HS 34.01 di mukasurat 626 menjelaskan bahawa ;

‘ – Soap and organic – active products and preparations, in the form of bars, cakes, moulded pieces or shapes……’

d) Dagangan diperjeniskan mengikut rukun pentafsiran GIR 1

Page 315: code tariff

Dagangan: 76.

Kod Tarif :

Keterangan :

Gambar :

EUCERIN-VACNE PRONE SKIN SEBUM REDUCING CLEANSING GEL

EUCERIN-VACNE PRONE SKIN SEBUM REDUCING CLEANSING GEL

3401.30.000

a) Dagangan merupakan cecair yang berwarna putih dan berbau wangi dipek dalam bekas plastic berpam untuk ‘retail sale‘. Dikenali sebagai ‘Rosken Skin Repair, Dry Skin Wash‘ dan digunakan untuk ‘cleanses and moisturizes dry, sensitive skin‘. Analisis kimia menunjukkan dagangan mengandungi bahan–bahan seperti anionic surfactant, air, propylene glycol dan 2-phenoxy-ethanol.

b) Dagangan mendapat liputan EN, heading notes HS 34.01 di mukasurat 628 menjelaskan bahawa ;

(III) ORGANIC SURFACE ACTIVE PRODUCTS AND PREPARATION FOR WASHING SKIN, IN THE FORM OF LIQUID…..AND PUT UP FOR RETAIL SALE…

c) Dengan menggunakan GIR 1 dagangan ini dipenjeniskan di bawah nombor kod tarif 3401.30 000

Page 316: code tariff

Dagangan: 77.

Kod Tarif :

Keterangan :

Gambar :

PORCELAIN SHEET, UNGLAZED Nama Perdagangan: Laminam

PORCELAIN SHEET, UNGLAZED Nama Perdagangan: Laminam

6907.90.100

a) Dagangan merupakan kepingan pepejal empat segi sama berukuran 30 cm panjang x 30 cm lebar dan ketebalan 0.4 mm. Bahagian permukaan hadapan berwarna biru manakala bahagian permukaan belakang berwarna putih. Dagangan merupakan sejenis ‘tile’ yang dipasang pada lantai dan dinding.

b) Analisis kimia mendapati bahagian hadapan berwarna biru mengandungi mineral seperti 2.7% natrium oksida (Na2O), 13.6% aluminium oksida (AL2O3), 56% silica (SiO3), 1.9% kalium oksida (K2O) dan 99.9% ash. Manakala bahagian belakang berwarna putih terdiri dari bahan ‘ glass fibre ‘ ysng dilekatkan dengan epoxy resin.

c) Dagangan mendapat liputan EN, Heading HS 69.07 , Section XIII , di mukasurat 1147;

‘ This heading covers ceramic flag and tiles, including quarry tiles, commonly used

for paving or for facing walls, hearth, etc ‘

d) Dengan menggunakan GIR 1 dagangan ini dipenjeniskan di bawah kod tariff 6907.90.100.

Page 317: code tariff

Dagangan: 78.

Kod Tarif :

Keterangan :

Gambar :

METAL JOINT

METAL JOINT 8302.42.900

a) Dagangan diperbuat daripada kepingan besi dan dikenali sebagai ‘ unijoint ‘ Dibentuk khas ‘ use to assemble metal pipes to form metal tructures such as industrial shelving, racks ect ‘. b) Dagangan ini mendapat liputan EN, heading note HS 83.02 di mukasurat 1371 menjelaskan bahawa;

“ This heading covers general purpose classes of base metal accessory fittings and mountings, such as are used largely on furniture, doors, window, ect. “

c) Dengan menggunakan GIR 1 dagangan ini dipenjeniskan di bawah nombor kod tarif 8302.42.900.

Page 318: code tariff

Dagangan: 79.

Kod Tarif :

Keterangan :

Gambar :

COPPER FLAKES

COPPER FLAKES 7406.20.000

a) Dagangan berupa potongan-potongan kecil berwarna keperangan. Berpandukan kepada ‘flow chart‘, logam kuprum akan melalui proses ‘ cutting ‘ yang kemudiannya akan melalui proses ‘grinding’, ‘ shieving ‘, ‘ testing’ dan seterusnya ‘packing’. Digunakan sebagai bahan dalam ‘ recycling copper ‘.

b) Bentuk fisikal dagangan ini adalah berbentuk ‘flake’ dan mendapat liputan EN, heading notes HS 76.04, Section XV, di m.s 1290 ;

‘ This heading covers…….copper flakes. Powder of lamella structure and flake are normally produced by grinding foil. The lamella shape can be seen through a magnifying glass in the case of flakes ‘

c) Dengan menggunakan GIR 1 dagangan ini diperjeniskan di bawah nombor kod tarif 7406.20 000

Page 319: code tariff

Dagangan: 80:

Kod Tarif :

Keterangan :

Gambar :

-Tiada-

PRINTING PLATE (SENSITIZED) Nama Perdagangan: Rotaplate® Screen Plate Material

3701.30.190 (sheet form) 3702.95.900 (roll form)

1. Barangan berupa kepingan keras berwarna hijau, dikatakan printing plate dikenali sebagai ROTAPLATE SCREEN PLATE MATERIAL. Ianya dikatakan mengandungi nickel ( 60-90% ) dan screen engraving emulsion ( 1-50% ) berkeadaan sensitized and unexposed. Ianya didatangkan dalam dua bentuk iaitu kepingan bersaiz 350mm x 565mm & 525mm x 565mm serta roll bersaiz 380mm x 15meter dan digunakan untuk silk screen printing.

2. Penjenisan dibuat berdasarkan maklumat yang diberikan ianya menepati kehendak keterangan GEN EN di mukasurat 659 kepada Chapter 37 dan EN di mukasurat 660, para ( A ) kepada kepala 37.01 dan 662, para ( A ) kepada kepala 37.02, iaitu ;

GENERAL

The photographic plates, film, paper, paperboard and textiles of Chapter 37 are those with one or more layers of any emulsion sensitive to light or other forms of radiation having sufficient energy to cause the necessary reaction in photon (or photo) sensitive materials, ……………

(A)Plates and film fall in the Chapter whether :

(1) Unexposed, i.e., not yet submitted to the action of light or other forms of radiation; or

(2) Exposed, whether or not developed (that is, chemically treated to render the image visible).

3. Dengan menggunakan GIR 1 dan GIR 6 barangan telah dipenjeniskan di bawah kod tariff 3701.30.190 ( Sheet form ) dan 3702.95.900 ( roll form ) kepada Perintah Duti Kastam 1996.

Page 320: code tariff

Dagangan: 81.

Kod Tarif :

Keterangan :

Gambar :

SLOW RELEASE FERTILIZER Nama Perdagangan: Coated Potassium Nitrate (12) 12-0-43

SLOW RELEASE FERTILIZER Nama Perdagangan: Coated Potassium Nitrate (12) 12-0-43

3105.90.000

1. Barangan merupakan bahan kimia yang berupa granule berwarna kuning keperangan dikatakan Granular Fertilizer dan dikenali sebagai COATED POTASSIUM NITRATE (12)12-0-43. Mengikut maklumat diberikan ianya merupakan potassium nitrate ( KNO³ ) disaluti dengan sejenis polimer berfungsi sebagai controlled-release fertizer of potassium nitrate. Barangan akan diimport dalam jumbo bag bermuatan 1000kg. Ianya dikatakan to be blend with other raw material for complete fertilizer.

2. Penjenisan dibuat berdasarkan maklumat yang diberikan dimana ianya menepati kehendak keterangan EN di mukasurat 508, Chapter Notes 6 kepada Chapter 31, EN mukasurat 584, kepala 31.05, iaitu :

CHAPTER 31 FERTILISERS

Chapter Notes.

6.- For the purposes of heading 31.05, the term “ other fertilizers “ applies only to products of a kind used as fertilizers and containing. as an essential constituent, at least one of the fertilizing elements nitrogen, phosphorus or potassium.

Memandangkan dagangan ( KNO³ coated with polymer ), maka ianya tidak sesuai dikelaskan di bawah kepala 28.84 berdasarkan exclusion note di mukasurat 264 kepada Chapter 28, iaitu :

Certain other separate elements or separate chemically defined compounds, which would otherwise have been classified in Chapter 28, may be excluded when put up in certain forms, or if they have been subjected to certain treatments which leave their chemical composition unchanged (*).

(*) These exclusions do not effect the products classifiable in headings 28.43 to 28.46 (see Notes 1 and 2 to Section VI).

3. Dengan menggunakan GIR 1 dan GIR 6 barangan telah dipenjeniskan di bawah kod tariff 3105.90.000 kepada Perintah Duti Kastam 1996.

Page 321: code tariff

Dagangan: 82.

Kod Tarif :

Keterangan :

Gambar :

SELF PROPELLED ELEVATING PLATFORM

Jenama: Haulotte Model : Copmact C10DX

SELF PROPELLED ELEVATING PLATFORM Jenama: Haulotte Model : Compact C10DX

8427.20.000

Barangan yang berjenama Haulotte dan bermodel Compact C10DX adalah 'self propelled elevating platform'. Barangan digunakan untuk ' lift man and tools to work on high level.

Barangan yang serupa pernah diperjeniskan di bawah kod tarif 8427.20.000 melalui surat penjenisan KE.HE(96)84.27/SB.7 bertarikh April 1994.

Barangan mendapat liputan di muka surat 1460,EN Vol. 3, Third Edition (2002) di bawah kepala 84.27 yang di antara lain menerangkan :-

(B OTHER WORKS TRUCKS FITTED WITH LIFTING OR HANDLING EQUIPMENT

This group includes :

(1) Trucks with mechanically elevating platforms for the maintenance of electric cables, public lighting systems, etc. (See the introduction to Explanatory Note to heading 84.26 regarding elevating platforms of this type mounted on lorries.) ------------------------------------------------------------------------------

Berdasarkan diskripsi, kegunaan barangan, serta penerangan di atas, barangan sesuai di perjeniskan di bawah kod tarif 8427.20.000 yang memperuntukkan ' FORK-LIFT TRUCKS; OTHER WORKS TRUCKS FITTED WITH LIFTING OR HANDLING EQUIPMENT; Other self-propelled trucks'.

Keputusan adalah berdasarkan GIR 1 dan GIR 6.

Page 322: code tariff

Dagangan: 83.

Kod Tarif :

Keterangan :

Gambar :

SCRAPPED INSULATED ELECTRICAL COPPER WIRE

SCRAPPED INSULATED ELECTRICAL COPPER WIRE

7404.00.000

Barangan adalah 'scrapped insulated electrical copper wire' yang diperolehi daripada 'kereta potong'. Barangan akan dijual sebagai 'scrap' selepas kulit dibuang.

Barangan mendapat liputan di muka surat 1289, EN Vol. 3, Third Edition (2002) di bawah kepala 74.04 yang di antara lain menerangkan :-

The provisions concerning waste and scrap in the Explanatory Note to heading 72.04 apply, mutatis mutandis, to this heading, except that ash and cuprous residues fall in heading 26.20. ------------------------------------------------------------------------------

Penjelasan untuk kepala 72.04 adalah terdapat di muka surat 1225, EN Vol. 3, Third Edition (2002) iaitu seperti berikut :-

The heading covers waste and scrap of iron or steel, as defined in Note 8 (a) to Section XV.

Such waste and scrap of iron or steel is of a miscellaneous nature and generally takes the form of :

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

(2) Articles of iron or steel, definitively not usable as such because of breakage, cutting-up, wear or other reasons; ----------------------------------------------

Berdasarkan diskripsi, kegunaan barangan, serta penerangan di atas, barangan sesuai di perjeniskan di bawah kod tarif 7404.00.000 yang memperuntukkan ' COPPER WASTE AND SCRAP '.

Keputusan adalah berdasarkan GIR 1 dan GIR 6.

Page 323: code tariff

Dagangan: 84.

Kod Tarif :

Keterangan :

INSULATED CARBON HEATING ELEMENT

8545.90.000

Barangan ini merupakan seperti sebatang plastic insulated wire tetapi core di dalamnya terdiri daripada multiple carbon filaments. Tiap filament mempunyai garispusat lebih kurang 0.1 mm. Kegunaanya sebagai heating wire dalam lapik tilam terapiutik bagi mengeluarkan haba terma. Haba ini dikatakan dapat mempertingkatkan pengaliran darah dan pelbagai fungsi penting yang lain.

Electic heating wire dikenali juga sebagai “ electric heating resistor ” mengikut term yang diberikan dalam Explanatory Notes.

Wire ini tidak sesuai diperjeniskan di bawah no kepala 8544 walaupun keterangan dalam EN, ms 1704 menyebut “ Non-metal conductors are also covered by this heading (8544)” kerana terdapat “ exclution note “ yang meletakkannya di bawah no kepala yang lain.

The heading excludes electric heating resistors sheathed in insulating material ( eg.

Special alloy wire wound spirally around a core of glass fibres or asbestos ) of heading 8516.

Walaubagaimanapun No kepala 8516 juga tidak dapat dipertimbangkan kerana menurut keterangan dalam EN, ms 1650, Heating resistor yang diperbuat daripada Carbon adalah terkeluar daripada no kepala ini.

(F) ELECTRIC HEATING RESISTORS With the exception of those of Carbon ( heading 8545), all electrical heating resistors

are classified here, irrespective of the classification of the apparatus or equipment in which they are to be used…

Oleh itu heating wire ini lebih sesuai diperjeniskan di bawah no kepala 8545 berdasarkan keterangan dalam EN, ms 1706 & 1707 seperti berikut :

This heading covers all articles of graphite or other carbon which are

recognisable by their shape, dimensions or otherwise, as being for electrical purposes, whether or

not they contain metal. In general, these articles are obtained by the extrusion or by the moulding (usually

under pressure) and heat-treatment of a composition which, in addition to its basic constituent (natural carbon, carbon black, gas carbon, coke, natural or artificial graphite, etc.) and the necessary binders (pitch, tar, etc.), may also contain other substances such as metallic powders.

Page 324: code tariff

The heading includes : (H) Other articles of graphite or other carbon, such as :

(1)Connecting pieces (nipples) for joining together furnace carbons. (2)Anodes, grids and screens for rectifying valves.

(3)Heating resistors, in the form of rods, bars, etc., for various types of heating apparatus.

(4)Resistance discs and plates for automatic voltage regulators. (5)Other contacts or electrodes of carbon.

Barangan ini dipenjeniskan mengikut GIR 1 di bawah kod tariff 8545.90.000 sebagai “Other article of carbon”.

Gambar :

INSULATED CARBON HEATING ELEMENT

Page 325: code tariff

Dagangan: 85.

Kod Tarif :

Keterangan :

Gambar :

-Tiada-

PALM METHYL ESTER Nama Perdagangan: Palm Methyl Ester Liquid

3824.90.900

1. Barangan merupakan bahan kimia berupa cecair berwarna kuning dikatakan Palm Methyl Ester dikenali sebagai Palm Methyl Ester Liquid. Mengikut analisis pakar barangan mengandungi palm oil dengan nilai ffa 0.12%, viscosity 4.38cSt, cloud point 17°C, carbon residue 0.006 dan flash point 164°C. Ianya yang dibungkus secara bulk seperti drum dan isotank, digunakan sebagai bahan mentah untuk hasilkan biodiesel.

2. Penjenisan dibuat berdasarkan pengesahan pakar dan maklumat yang diberikan dimana ianya menepati kehendak keterangan EN di mukasurat 703, para (48), kepala 38.24, iaitu;

HEADING 38.24 - ………………; CHEMICAL PRODUCTS AND PREPARATIONS OF THE CHEMICAL OR ALLIED INDUSTRIES (INCLUDING THOSE CONSISTING OF MIXTURES OF NATURAL PRODUCTS), NOT ELSEWHERE SPECIFIED OR INCLUDED (+).

(48) Mono-alkyl ester of long chain fatty acids derived from vegetable oils or animal fats ( so- called “biodiesel” ) and used, in particular, as fuel for compression-ignition internal combustion piston engines.

3. Dengan menggunakan GIR 1 dan GIR 6 barangan telah dipenjeniskan di bawah kod tariff 3824.90.900 kepada Perintah Duti Kastam 1996.

Page 326: code tariff

Dagangan: 86.

Kod Tarif :

Keterangan :

Gambar :

-Tiada-

COMPUTER MONITOR WITH DVI PORT Model: AL1917WA Jenama: Acer

8471.60.000

Barangan ini merupakan stand base monitor dengan spesifikasi seperti berikut:

a. Size: 19 in wide b. Native Resolution: 1440 x 900 c. Respond time: 5 ms d. Brightness: 300 cd/m2 e. Contrast ratio: 700:1 f. Viewing Angle: 150 deg (H), 135 deg (V) g. Input : Analog (D-sub 15 pin) or Digital (DVI-D connector)..option

D-sub 15 pin adalah merupakan sejenis VGA connector dan DVI-D pula adalah a video interface standard designed to maximize the visual quality display devices such as flat panel LCD computer displays and digital projectors. Kedua-duanya merupakan connectors yang biasa dijumpai pada mana-mana computer monitors / displays.

Berdasarkan keterangan dalam EN, ms 1579:

Among the constituent units included are display units of automatic data processing machines which provide a graphical presentation of the data processed. They differ from the video monitors and television receivers of heading 85.28 in several ways, including the following :

(1) (1)Display units of automatic data processing machines are capable of accepting a signal only from the central processing unit of an automatic data processing machine and are therefore 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.

Monitor ini yang digunakan khas untuk komputer sahaja adalah sesuai dipenjeniskan mengikut GIR 1 di bawah kod tariff 8471.60.000 sebagai “output unit of ADP machine“.

Page 327: code tariff

Dagangan: 87.

Kod Tarif :

Keterangan :

Gambar :

FUEL FILTER Model: 660TR30 Jenama: RACOR

FUEL FILTER Model: 660TR30 Jenama: RACOR

8421.23.900

Barangan ini merupa sebuah selinder kecil, tinggi 245mm yang dilengkapi dengan filter element. Ianya akan dipasangkan dengan aluminium head di bahagian atas dan plastic bowl di bahagian bawah supaya menjadi sebuah filter yang lengkap.

Alat ini kemudiannya dipasangkan di antara fuel tank dengan engine tractor melalui tube, valve & fuel transfer pump.

Kegunaannya adalah untuk menapis air yang terdapat dalam gasoline / diesel daripada fuel tank dengan cara berikut:

1. Fuel flow is controlled so large free water and solid contaminates are separated first and fall into the collection bowl. 2. Smaller particles of water bead up, or coalesce, on the sides of the can and the aquabloc element. As they become larger and heavier, they fall into collection bowl. 3. Finally, aquabloc elements stop emulsified water and tiny particles of rust, dirt and algae. Because aquabloc elements are waterproof, they are more effective and longer lasting.

Dengan penapisan air tersebut, injin tractor akan “ reduce black smoke, cleaner fuel system, improve fuel efficiency…….”

Berdasarkan maklumat di atas dan keterangan dalam EN, ms 1444 :

(A) Filtering and purifying machinery, etc.. for liquid,.. The liquid filter of this group separate….particles from a liquid,..by passing it through a sheet….of porous material…..

Barangan ini sesuai dipenjeniskan mengikut GIR 1 dan GIR 6 di bawah kod tariff 8421.23.900 sebagai “ petrol filter for internal combustion engine”.

Page 328: code tariff

Dagangan: 88.

Kod Tarif :

Keterangan :

Gambar :

REINFORCED STEEL STRIP

REINFORCED STEEL STRIP 7308.90.990

a) Dagangan berupa kepingan / jalur ‘ steel ’ dengan panjang antara 2 m hingga 8 m, lebar 50 mm dan tebal 4 mm. Dilengkapi dengan lubang, ‘ ribbed ‘ dan ‘ not further work ‘. Digunakan sebagai tetulang untuk tembok penahan.

b) Dagangan mendapat liputan EN, Heading Notes HS 7308, di mukasurat 1261 telah menjelaskan bahawa ;

“ This heading covers complete or incomplete metal structures, as well as parts of structures . For the purpose of this heading , these structures are characterised by the fact that once they are put in position, they generally remain in that position . They are usually made from bars, rods , ………, wide flats including so-called universal plates, strip, etc. “

c) Dengan menggunakan GIR 1 dagangan ini dipenjeniskan di bawah nombor kod tarif 7308.90.990

Page 329: code tariff

Dagangan: 89.

Kod Tarif :

Keterangan :

Gambar :

HDRIHBI TRANSPORT VEHICLE Nama Perdagangan: Scheuerle

Model : IHT MPK 140.10.3/Scheuerle

HDRIHBI TRANSPORT VEHICLE Nama Perdagangan: Scheuerle Model : IHT MPK 140.10.3/Scheuerle

8709.19.000

a) Dagangan dikenali sebagai ‘ HDRIHBI TRANSPORT VEHICLE ‘ dan direka khas untuk kegunaan didalam kawasan kilang sahaja bagi mengangkut ‘ HOT DIRECT REDUCED IRON/HOT BRIQUETTE IRON ‘. Menggunakan Tayar Padu (Solid Tyres) dengan kelajuan 22 km/h jikalau muatan kosong dan 13km/h dengan muatan. Manakala ‘ turning radius ‘ ialah sebanyak 8.000mm.

b) Liputan EN, Heading Notes 87.09 di ms 1740 menunjukkan dagangan ini sesuai di bawah kepala 87.09;

“ The main features common to vehicles of this heading (87.09) which generally distinguish them from vehicles of heading 87.01, 87.03 and 87.04 may be summarized as follows;

- …….. special design features make them unsuitable for the transport of goods by the road or other public way.

- Their top speed when laden is generally not more than 30 to 35 km. - Their turning radius approximately equal to the length of the vehicle itelf.

c) Dengan menggunakan GIR 1 dagangan ini diperjeniskan di bawah nombor kod tarif 8709.19.000

Page 330: code tariff

Dagangan: 90.

Kod Tarif :

Keterangan :

Gambar :

-Tiada-

RUBBER WASTE Nama Perdagangan: Rubber Granulate

4004.00.200

1. Barangan merupakan bahan lebihan industri yang berupa granul berbagai bentuk dan saiz berwarna hitam dikatakan rubber waste dikenali sebagai Rubber Granulate. Mengikut analisis pakar barangan mengandungi ” ethylene propylene diene rubber ” dan nilai abu nya sebanyak 5.3%. Ianya dibungkus dalam jumbo bag dan digunakan for playground surfacing, road surfacing, car rubber mat and etc.

2. Penjenisan dibuat berdasarkan pengesahan pakar dan maklumat yang diberikan dimana ianya menepati kehendak keterangan EN di mukasurat 758 dan 759 kepada kepala 40.04, iaitu ;

HEADING 40.04 - WASTE, PARINGS AND SCRAP OF RUBBER (OTHER THAN HARD RUBBER) AND POWDERS AND GRANULES OBTAINED THEREFROM.

(The expression " waste, parings and scrap " is defined in Note 6 to this Chapter.

The heading covers :

(1)……………………… (2)………………………. (3) Powders and granules obtained from goods of (1) and (2) above.

These consist of ground waste of vulcanised rubber. They may be used as a filler in road surfacing materials or in other rubber based compounds or for moulding directly into articles not requiring great strength.

The heading also excludes waste, parings, scrap, powders and granules of hard rubber (heading 40.17).

3. Dengan menggunakan GIR 1 dan GIR 6 barangan telah dipenjeniskan di bawah kod tariff 4004.00.200 kepada Perintah Duti Kastam 1996.

Page 331: code tariff

Dagangan: 91.

Kod Tarif :

Keterangan :

Gambar :

PREPARATION FOR WASHING THE SKIN Nama Perdagangan: Eucerin Acne Prone Skin Regulating Cream Gel

Jenama: Eucerin

PREPARATION FOR WASHING THE SKIN Nama Perdagangan: Eucerin Acne Prone Skin Regulating Cream Gel Jenama: Eucerin

3401.30.000

Sejenis gel untuk membersihkan kulit muka, dalam plastik tiub 50ml, pek `for retail sale’. Dagangan mengandungi air, anionic surfactant, phenolxyethanol dan bahan pewangi ( citronellol dan bisabolol ). Peratus bahan tidak meruap 17%. Penjenisan berdasarkan prinsip G.I.R.1, mendapat liputan yang spesifik seperti dalam Nota EN di mukasurat 628, Heading 34.01:-

3401.30 - Organic surface-active products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap

(III) ORGANIC SURFACE-ACTIVE PRODUCTS AND PREPARATIONS FOR WASHING THE SKIN, IN THE FORM OF LIQUID OR CREAM AND PUT UP FOR RETAIL SALE, WHETHER OR NOT CONTAINING SOAP.

This part includes preparations for washing the skin, in which the active component consists wholly or partly of synthetic organic-surface active agents (which may contain soap in any proportion), provided they are in the form of liquid or cream and put up for retail sale. Such preparations not put up for retail sale are classified in heading 34.02.

Page 332: code tariff

Dagangan: 92.

Kod Tarif :

Keterangan :

Casing ini sesuai dipenjeniskan mengikut GIR 1 & GIR 6 di bawah kod tariff 8431.39.000 sebagai part of screw conveyor of heading no 8428.

Gambar : -Tiada-

CASING UNTUK SCREW CONVEYOR

8431.39.000

Casing ini merupa sebuah corong panjang berbentuk “U” yang diperbuat daripada besi. Screw panjang yang lebih kurang sama saiznya dengan casing ini akan diletakkan di dalam casing ini bagi memindah palm kernel ke palm kernel oil expeller.

Berdasarkan keterangan dalam EN. ms 1463 :

II) CONTINUOUS ACTION MACHINES

(A)Elevators used for raising a constant stream of goods or persons vertically or obliquely. They consist essentially of a series of carriers of various types, attached at intervals to a jointed mechanism which turns as a continuous chain. They include bucket lifts for pulverised or granular materials, platform elevators for crates, parcels, etc., finger-tray elevators for sacks, barrels, bales of straw, sheaves, etc., escalators and continuous multiple-cage lifts for passengers, etc.

(B)Conveyors are used for moving goods, usually in a horizontal direction, sometimes over very long distances (in mines, quarries, etc.). They include :

(1) Conveyors operated by continuously-moving carrying or pushing elements, e.g., bucket, tray or pan type conveyors; scraper or screw conveyors (in which the materials are forced along a trough by a push plate or worm respectively); band, belt, apron, slat, chain, etc., conveyors.

(2) Conveyors consisting of a train of motor-driven rollers (e.g., as used for feeding steel into cogging mills). The heading also covers roller conveyors, not power-driven, usually mounted on bearings (e.g., horizontal roller runways for manoeuvring crates, etc., and gravity roller conveyors), but it excludes similar equipment without rollers, e.g., straight, curved or spiral sliding chutes (heading 73.08, 73.25 or 73.26 according to type).

(3) Vibrator or shaker conveyors operated by vibratory or reciprocating movements of the trough supporting the goods.

dan menurut keterangan dalam EN, ms 1472:

Subject to the general provisions regarding the classification of parts (see the General Explanatory Note to Section XVI), this heading covers parts for use solely or principally with the machinery of headings 84.25 to 84.30.

Page 333: code tariff

Dagangan: 93.

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Keterangan :

Gambar :

-Tiada-

VEGETABLE FAT Nama Perdagangan: Interesterified Mixed Vegetable Fat IE-34

1517.90.510

1. Barangan merupakan bahan lemak tumbuhan yang berkeadaan pepejal berwarna putih kekuningan. Ianya dikatakan Vegetable fat dikenali INTERESTERIFIED MIXED VEGETABLE FAT IE-34. Mengikut analisis pakar ianya mengandungi RBD Palm Oil, Palm Kernel Olein dan RBD Palm Stearin dan akan dibungkus secara bulk dalam iso containers dan digunakan untuk membuat bakery and confectionary.

2. Penjenisan dibuat berdasarkan pengesahan pakar dan maklumat yang diberikan dimana ianya menepati kehendak keterangan Exclusion Note di mukasurat 132, paragraph ( B ), kepala 15.16, iaitu ;

( B ) Inter-esterified,re-esterified or elaidinised

fats and oils. (1) Inter-esterified ( trans-esterified ) fats and oils. This consistency of an oil or fat can be increased by suitable rearrangement of the fatty acid radicals in the triglycerides contained in the product. The necessary interaction and rearrangement of the ester is stimulated by the use of catalyst. (2) ………………………… (3) ………………………….

The heading includes the products as described above, even………… But excludes…………….. The heading further excludes …., inter-esterified,………fats and oils or their fractions, where modification involves more than one fat or oil. ( heading 15.17 or 15.18 ).

Barangan tidak sesuai dikelaskan di bawah kepala 15.11 kerana ianya tidak mengikut kehendak GEN (B), di mukasurat 119 kepada Chapter 15, iaitu ;

(B)Headings 15.07 to 15.15 of this Chapter cover the single (i.e., not mixed with fats or oils of another nature), fixed vegetable fats and oils mentioned in the headings, together with their fractions, whether or not refined, but not chemically modified.

Justeru itu barangan boleh dikelaskan di bawah kepala 15.17 memandangkan ianya terdiri daripada more than one fat.

3. Dengan menggunakan GIR 1 dan GIR 6 barangan telah dipenjeniskan di bawah kod tariff 1517.90.510 kepada Perintah Duti Kastam 1996.

Page 334: code tariff

Dagangan: 94.

Kod Tarif :

Keterangan :

Gambar :

CHINESE TRADITIONAL MEDICINE

Nama Perdagangan: Essence of Cortex Eucommiae Plus Jenama: Yi Jiang Ting

CHINESE TRADITIONAL MEDICINE Nama Perdagangan: Essence of Cortex Eucommiae Plus Jenama: Yi Jiang Ting

2106.90.800

1. Barangan merupakan bahan makanan yang berupa cecair ‘non-alcoholic’ berwarna perang tua dan berbau. Barangan dikatakan Chinese Traditional Medicine dikenali sebagai ESSENCE OF CORTEX EUCOMMIAE PLUS berjenama Yi Jiang Ting. Hasil analisis pakar mendapati mengandungi air, ekstrak bahan-bahan tumbuhan, gula. dengan peratusan ’non-volatile’ adalah 4%. Barangan akan yang dibungkus dalam botol kecil berisi 10ml dan dibungkus dalam kotak, dan dikatakan digunakan sebagai traditional medicine used for general debility, weakness after illness or childbirth.

2. Penjenisan dibuat berdasarkan pengesahan pakar dan maklumat yang diberikan dimana ianya menepati kehendak keterangan EN di mukasurat 183, para (16) kepada kepala 21.06, iaitu ;

HEADING 21.06 - FOOD PREPARATIONS NOT ELSEWHERE SPECIFIED OR INCLUDED.

2106.90- Other

(16)Preparations, often referred to as food supplements, based on extracts from plants, fruit concentrates, honey, fructose, etc. and containing added vitamins and sometimes minute quantities of iron compounds. These preparations are often put up in packagings with indications that they maintain general health or well-being. Similar preparations, however, intended for the prevention or treatment of diseases or ailments are excluded (heading 30.03 or 30.04).

Berdasarkan maklumat pembungkusan ianya jelas indications that they maintain general health or well-being, yang antara lain menyatakan cara pengambilan, dosage, dsb pada label pembungkusannya, maka ianya bersesuaian dikategorikan sebagai food supplement.

3. Dengan menggunakan GIR 1 dan GIR 6 barangan telah dipenjeniskan di bawah kod tariff 2106.90.800 kepada Perintah Duti Kastam 1996.

Page 335: code tariff

Dagangan: 95.

Kod Tarif :

Keterangan :

Gambar :

CHINESE TRADITIONAL MEDICINE

Nama Perdagangan: Essence of Fish Plus Liquid (Sheng Yu Jing) Jenama: Yi Jiang Ting

CHINESE TRADITIONAL MEDICINE Nama Perdagangan: Essence of Fish Plus Liquid (Sheng Yu Jing) Jenama: Yi Jiang Ting

2106.90.800

1. Barangan merupakan bahan makanan yang berupa cecair berwarna coklat gelap. Barangan dikatakan Chinese Traditional Medicine dikenali sebagai ESSENCE OF FISH PLUS LIQUID ( SHENG YU JING ) berjenama Yi Jiang Ting. Hasil analisis pakar mendapati mengandungi air ( 95.5% ), ekstrak bahan-bahan tumbuhan. Barangan akan yang dibungkus dalam botol kecil berisi 70ml dan dibungkus dalam kotak, dan dikatakan digunakan sebagai traditional medicine used for general debility, weakness after illness and childbirth.

2. Penjenisan dibuat berdasarkan pengesahan pakar dan maklumat yang diberikan dimana ianya menepati kehendak keterangan EN di mukasurat 183, para (16) kepada kepala 21.06, iaitu ;

HEADING 21.06 - FOOD PREPARATIONS NOT ELSEWHERE SPECIFIED OR INCLUDED.

2106.90- Other

(16)Preparations, often referred to as food supplements, based on extracts from plants, fruit concentrates, honey, fructose, etc. and containing added vitamins and sometimes minute quantities of iron compounds. These preparations are often put up in packagings with indications that they maintain general health or well-being. Similar preparations, however, intended for the prevention or treatment of diseases or ailments are excluded (heading 30.03 or 30.04).

Berdasarkan maklumat pembungkusan ianya jelas indications that they maintain general health or well-being, yang antara lain menyatakan cara pengambilan, dosage, dsb pada label pembungkusannya, maka ianya bersesuaian dikategorikan sebagai food supplement.

3. Dengan menggunakan GIR 1 dan GIR 6 barangan telah dipenjeniskan di bawah kod tariff 2106.90.800 kepada Perintah Duti Kastam 1996.

Page 336: code tariff

Dagangan: 96.

Kod Tarif :

Keterangan :

Gambar :

-Tiada-

NON WOVEN CLEANSING WIPES Nama Perdagangan: Nivea Visage- Refreshing Facial Cleansing Wipes Jenama: Nivea Visage

3401.19.620

a) Dagangan merupakan helaian putih (non-woven rayon) yang nipis, lembut, basah dan berbau wangi. Dikenali sebagai ‘ wet refreshing facial cleansing wipes ‘ dan digunakan untuk ‘cleansing skin and removing make-up ‘.

b) Berpandukan kepada ‘ certificate of analysis ‘ (PJ) IKA 3079/07-0 bertarikh 25.9.2007 yang dikeluarkan oleh Jabatan Kimia, menunjukkan dagangan mengandungi bahan – bahan seperti air, isopropyl palmitate, methyl paraben, butylene glycol, limonene, linalool dan lain-lain.

c) Dagangan mendapat liputan EN, heading notes HS 34.01 di mukasurat 628 menjelaskan bahawa ;

(IV) PAPER, WADDING, FELT AND NONWOVENS, IMPREGNATED, COATED OR COVERED WITH SOAP OR DETERGENT

‘ This part covers ……… nonwovens, ……….. covered with soap,……whether or not perfumed or put up for retail sale. These products are generally used for washing the hands or the face .’

d) Dengan menggunakan GIR 1 dagangan ini dipenjeniskan di bawah nombor kod tarif 3401.19.620

Page 337: code tariff

Dagangan: 97.

Kod Tarif :

Keterangan :

Gambar :

PREPARATION FOR WASHING THE SKIN Nama Perdagangan: EUCERIN – Sensitive Ph5 Wash Lotion

Jenama : EUCERIN

PREPARATION FOR WASHING THE SKIN Nama Perdagangan: EUCERIN – Sensitive Ph5 Wash Lotion Jenama : EUCERIN

3401.30.000

a) Dagangan merupakan cecair jernih berbau wangi dipek dalam bekas plastic 200ml untuk ‘ retail sale ‘. Digunakan untuk ‘cleanses and moisturizes dry, sensitive skin‘. b) ‘ Certificate of analysis ‘ (PJ) IKA 3077/07-0 bertarikh 20.09.2007, menunjukkan dagangan mengandungi bahan – bahan seperti anionic surfactant, air, limonene dan alpha-isomethyl ionone.

c) Legal Text to heading notes HS 34.01 di mukasurat 628 menjelaskan bahawa ;

(III) ORGANIC SURFACE ACTIVE PRODUCTS AND PREPARATION FOR WASHING SKIN, IN THE FORM OF LIQUID…..AND PUT UP FOR RETAIL SALE…

d) Dagangan diperjeniskan mengikut rukun pentafsiran GIR 1.

Page 338: code tariff

Dagangan: 98.

Kod Tarif :

Keterangan :

Gambar :

PREPARATION FOR WASHING THE SKIN

Nama Perdagangan: EUCERIN – Sensitive Facial Skin Gentle Cleansing Milk Jenama : EUCERIN

PREPARATION FOR WASHING THE SKIN Nama Perdagangan: EUCERIN – Sensitive Facial Skin Gentle Cleansing Milk Jenama : EUCERIN

3401.30.000

a) Dagangan merupakan cecair pekat berwarna putih dipek dalam bekas plastic 200ml untuk ‘ retail sale ‘. Digunakan untuk ‘ facial skin cleancer ‘.

b) ‘ Certificate of analysis ‘ (PJ) IKA 3077/07-0 bertarikh 9.10.2007, menunjukkan dagangan mengandungi bahan – bahan seperti surfactant, air dan liquid paraffin.

c) Legal Text to heading notes HS 34.01 di mukasurat 628 menjelaskan bahawa ;

(III) ORGANIC SURFACE ACTIVE PRODUCTS AND PREPARATION FOR WASHING SKIN, IN THE FORM OF LIQUID…..AND PUT UP FOR RETAIL SALE…

d) Dagangan diperjeniskan mengikut rukun pentafsiran GIR 1.

Page 339: code tariff

Dagangan: 99.

Kod Tarif :

Keterangan :

Gambar :

PREPARATION FOR WASHING THE SKIN

Nama Perdagangan: Eucerin –Sensitive Facial Skin Gentle Cleansing Gel Jenama: Eucerin

PREPARATION FOR WASHING THE SKIN Nama Perdagangan: Eucerin –Sensitive Facial Skin Gentle Cleansing Gel Jenama: Eucerin

3401.30.000

a) Dagangan merupakan gel tanpa warna dipek dalam 150ml tube plastik untuk ‘retail sale’. Digunakan untuk membersih ‘ refreshes dan revitalise ‘ kulit muka.

b) Berpandukan kepada ‘ certificate of analysis ‘ (PJ) IKA 3072/07-0 bertarikh 9.10.2007, menunjukkan dagangan mengandungi bahan – bahan seperti air, sodium laureth sulfate dan glycerin.

c) Dagangan mendapat liputan EN, heading notes HS 34.01 di mukasurat 628 menjelaskan bahawa ;

(III) ORGANIC SURFACE ACTIVE PRODUCTS AND PREPARATION FOR WASHING SKIN, IN THE FORM OF LIQUID OR CREAM AND PUT UP FOR RETAIL SALE…..

e) Dengan menggunakan GIR 1 dagangan ini diperjeniskan di bawah nombor kod tarif 3401.30 000