ketetapan kastam siri: 0001 / 2011 ruj fail :ke ketetapan kastam/ketetapan... · berdasarkan...

Kod Tarif :

Keterangan barangan:

Barangan ini dinamakan sebagai Screen Protector. Ia akan di pasang pada screen Hand Phone jenama Samsung Galaxy Note II. Barangan adalah seperti photo dibawah.

Barangan diperbuat daripada plastic. Ia berukuran 14.50cm (Panjang) x 7.70 cm (Lebar).

Berdasarkan laporan kimia ruj. (PJ) IKA 1308/13-0 bertarikh 28.05.2013 menyatakan ia terdiri dari tiga lapisan. Lapisan atas (front) dan bawah (back) merupakan self-adhesive film

352.TOUCH SCREEN PROTECTOR Nama Perdagangan : Screen Protector for Samsung Galaxy Note II Jenama : Samsung Model : ETC-GIJ9BEGSTD

Lebar – 7.70cm

Panjang-14.50cm

3926.90 990

yang lut sinar dengan ketebalan 0.04mm dan 0.07mm setiap satu. Lapisan tengah adalah screen protector dengan ketebalan 0.26mm.

Lapisan atas dan bawah didapati terdiri daripada sejenis polyester, iaitu poly (ethylene terephthalate). Manakala lapisan tengah terdiri daripada poly (ethylene terephthalate) yang disaluti dengan poliester resin pada permukaannya. Tarif kod yang dicadangkan adalah 3926.90 990

Barangan digunakan sebagai perlindungan kepada sereen hand phone atau screen LCD hand phone.

Mesyuarat Panel Penetapan Penjenisan ( Ketetapan Kastam ) Bil. 121/2013 berpendapat barangan ini sesuai diperjeniskan di bawah kod tarif 3926.90 990 sebagai other articles of plastic... berdasarkan alasan-alasan berikut :

Berdasarkan fakta yang diberikan barangan adalah merupakan screen protector yang diperbuat daripada sejenis polyester.Ia digunakan untuk memberi perlindungan kepada sereen hand phone atau permukaan LCD hand phone.

Barangan mendapat liputan dalam EN HS 2012 muka surat VII-3926-1 seperti berikut:

39.26 - Other articles of plastics and articles of other materials of headings 39.01 to

39.14.

3926.90 - Other

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. Notes. 1- Throughout the Nomenclature the expression “ plastics ” means those materials of headings 39.01 to 39.14 which are or have been capable, either at the moment of polymerisation or at some subsequent stage, of being formed under external influence (usually heat and pressure, if necessary with a solvent or plasticiser) by moulding, casting, extruding, rolling or other process into shapes which are retained on the removal of the external influence.

Kod Tarif :

Keterangan barangan:• Berdasarkan kepada Material Safety Data Sheet, barangan didapati mengandungi

Starch ( ≥ 99%), Caustic soda(Sodium hydroxide =0.25%) dan Biocide (0.50%).

• Barangan berupa serbuk berwarna putih keperangan.

• Barangan adalah merupakan polymer which is designed to reduce fluid loss and increase viscosity in all water base muds in oil drilling industry. Starches are an environment-friendly drilling mud additive for water-based fluids.

• Barangan di bungkus dalam karung kertas seberat 25kg.

• Analisis pakar mendapati barangan mengandungi bahan yang terdiri daripada ”starch”, selulosa, nilai pH(1% solution), nilai kelembapan 10.2% dan 1.2% bahan inorganik yang kebanyakannya terdiri daripada sebatian titanium, silikon, kalsium, aluminium dan magnesium.

• Mesyuarat Panel Penetapan Penjenisan memutuskan barangan ini sesuai diperjeniskan di bawah kod tarif 3505.10 000 sebagai Other modified starches berdasarkan alasan-alasan berikut:

(i) Analisis pakar mengesahkan barangan berbentuk serbuk dan berwarna putih keperangan adalah mengandungi bahan yang terdiri daripada ”starch”, selulosa, dan 1.2% bahan inorganik yang kebanyakannya terdiri daripada sebatian titanium, silikon, kalsium, aluminium dan magnesium.

(ii) Kegunaan barangan adalah sebagai filtration control agents to reduce fluid loss and increase viscosity in all water base muds in oil drilling industry.

(iii) Barangan adalah merupakan alkaline modified starches which are prepared by chemically treating native starch with sodium hydroxide (cautics soda).

(iv) Barangan mendapat liputan di dalam EN HS2012 muka surat VI-3505-1 seperti

353. MODIFIED STARCH Nama Perdagangan : PAL FLC

3505.10 000

berikut:

35.05 - Dextrins and other modified starches (for example, pregelatinised or esterified starches); glues based or starches, or on dextrins or other modified starches

3505.10 - Dextrins and other modified starches

3505.20 – Glues

This heading covers:

(A) Dextrins and other modified starches, i.e., products obtained by the transformation of starches through the action of heat, chemicals (e.g., acids, alkalis) or diastase, and starch modified, e.g., by oxidation, esterification or etherification. Cross-linked starches (e.g., distarch phosphate) are an important group of modified starches.

Kod Tarif :


Berdasarkan kepada Material Safety Data Sheet, barangan adalah blend of wood fibers, walnut shell, mica and marble chips.

Barangan dibungkus dalam karung kertas atau HDPE bag.seberat 25kg.

Barangan digunakan dalam oil drilling industry to stop lost circulation in a wide range of conditions with water based drilling fluids.

Barangan berupa ”flakes” yang bercampur granul yang berbeza saiz dan berwarna kuning keperangan.

Analisis pakar mendapati kebanyakan kandungan dalam barangan adalah bahan organik yang terdiri daripada wood fibers, talc dan nilai kelembapan 4.5%.

Mesyuarat Panel Penetapan Penjenisan memutuskan barangan ini sesuai diperjeniskan di bawah kod tarif 3824.90 900 (PDK 2012) sebagai Other preparations not elsewhere specified or included berdasarkan alasan-alasan berikut:

(i) Analisis pakar mengesahkan bahawa barangan dalam bentuk “flake” yang bercampur granul yang berbeza size dan berwarna kuning keperangan adalah bahan organik yang terdiri daripada wood fibers, talc dan nilai kelembapan 4.5%.

(ii) Kegunaan barangan adalah to stop lost circulation in a wide range of conditions with water based drilling fluids in oil drilling industry.

(iii) Barangan merupakan campuran granul yang berbeza saiz yang terdiri daripada wood fiber, talc. Wood fibers are usually cellulosic elements that are extracted from trees and talc is a mineral composed of hydrated magnesium silicate.

354.NATURAL MATERIAL PREPARATION Nama Perdagangan : PAL SEAL (C)

3824.90 900

(iv) Barangan mendapat liputan di dalam EN HS2012 muka surat VII-3824-1 dan VII-3824-6 seperti berikut:

38.24 - Prepared binders for foundry moulds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included (+).

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

- Mixtures and preparations containing oxirane (ethylene oxide), polybrominated 1:iiphenyls (PBBs), polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) or tris(2,3-dibromopropyl) phosphate :

3824.81 - - Containing oxirane (ethylene oxide)

3824.82 - - Containing polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs)

3824.83 - - Containing tris(2,3-dibromopropyl) phosphate

3824.90 - Other

This heading covers :

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

(B) CHEMICAL PRODUCTS AND CHEMICAL OR OTHER PREPARATIONS

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

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).

Kod Tarif :


• Berdasarkan kepada Material Safety Data Sheet, barangan adalah merupakan Polyanionic cellulose polymer.

• Berdasarkan keterangan barangan dalam Product Data Sheet, barangan yang merupakan polyanionic cellulose (PAC) regular grade viscosity adalah merupakan filtration control agent useful in controlling filtration and increasing rheology in all types of water and also control fluid loss in drilling fluid system. It aids in the formation of a tough, thin filter cake to minimize the potential for differential sticking.

• Barangan dibungkus dalam 25kg multi wall, paper bag dan digunakan dalam oil drilling industry.

• Analisis pakar ke atas barangan yang merupakan bahan serbuk putih mendapati ianya sesuai dengan Carboxymethylcellulose sodium salt mempunyai nilai abu sebanyak 22%.

• Mesyuarat Panel Penetapan Penjenisan memutuskan barangan ini sesuai diperjeniskan di bawah kod tarif 3912.31 000 sebagai Carboxymethylcellulose and its salts berdasarkan alasan-alasan berikut:

(i) Analisis kimia mengesahkan barangan sesuai dengan Carboxymethylcellulose sodium salt.

(ii) Barangan yang merupakan polyanionic cellulose (PAC) regular grade bertindak sebagai filtration control agent useful in controlling filtration and increasing rheology in all types of water and also control fluid loss in drilling fluid system.

(iii) Barangan dipek dalam karung kertas seberat 25kg dan digunakan dalam oil drilling industry.

(vi) Berdasarkan kepada analisis pakar, barangan serbuk putih adalah Carboxymethylcellulose sodium salt. Carboxymethylcellulose sodium salt adalah sinonim dengan nama Carboxymethyl ether cellulose sodium salt adalah termasuk dalam group chemical derivatives of cellulose ethers. Barangan ini mendapat liputan

355.CARBOXYMETHYLCELLULOSE SODIUM SALT Nama Perdagangan : PAL-PAC-R

3912.31 000

di dalam EN HS2012 muka surat VII-3912-1 dan VII-3912-2 seperti berikut:

39.12 - Cellulose and its chemical derivatives, not elsewhere specified or included, in primary forms.

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

- Cellulose ethers :

3912.31 - - Carboxymethylcellulose and its salts

3912.39 - - Other

3912.90 - Other

(A) CELLULOSE

Cellulose is a carbohydrate of high molecular weight, forming the solid structure of vegetable matter. It is contained in cotton in almost a pure state. Cellulose not elsewhere specified or included, in primary forms, falls in this heading

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

(B) CHEMICAL DERIVATIVES OF CELLULOSE

This group includes chemical derivatives of cellulose which serve as a basis in the manufacture of plastics as well as for other purposes.

The principal chemical derivatives of cellulose, whether or not plasticised, are:

(1) – (3) ....................................................

(4) Cellulose ethers. The most important are carboxymethylcellulose, methylcellulose, and hydroxyethylcellulose. These are water-soluble and are used as thickeners or as glues (see the General Explanatory Note to this Chapter, exclusion (b), for the classification of glues). Other cellulose ethers of commercial Importance include ethyl cellulose which is a lightweight plastics.

Kod Tarif :


Berdasarkan maklumat Material Safety Data Sheet, barangan adalah merupakan Polyanionic cellulose polymer

Berdasarkan keterangan barangan dalam Product Data Sheet, barangan yang merupakan polyanionic cellulose is a low–viscosity grade fluid loss-control polymer. Barangan digunakan dalam oil drilling industry as an fitration control agent. It is designed for situations where filtration control is needed with only minimal increase in rheology.

Barangan ini dibungkus dalam karung kertas seberat 25kg.

Analisis pakar ke atas barangan yang merupakan bahan serbuk berwarna krim mendapati ianya sesuai dengan Carboxymethylcellulose sodium salt mempunyai nilai abu sebanyak 31%.

Mesyuarat Panel Penetapan Penjenisan memutuskan barangan ini sesuai diperjeniskan di bawah kod tarif 3912.31 000 sebagai Carboxymethylcellulose and its salts berdasarkan alasan-alasan berikut:

(i) Mengikut analisis pakar barangan serbuk berwarna krim adalah sesuai dengan Carboxymethylcellulose sodium salt.

(ii) Barangan yang merupakan polyanionic cellulose (PAC) low-viscosity bertindak sebagai filtration control agent for situation where filtration control is needed with only minimal increase in rheology.

(iii) Barangan dipek dalam karung kertas seberat 25kg dan digunakan dalam oil drilling industry.

(vi) Merujuk kepada analisis pakar, barangan adalah merupakan Carboxymethylcellulose sodium salt. Carboxymethylcellulose sodium salt adalah sinonim dengan nama Carboxymethyl ether cellulose sodium salt adalah termasuk dalam group chemical derivatives of cellulose ethers. Barangan ini mendapat liputan di dalam EN HS2012 muka surat VII-3912-1 dan VII-3912-2 seperti berikut:

356.CARBOXYMETHYLCELLULOSE SODIUM SALT Nama Perdagangan : PAL-PAC-LV

3912.31 000

39.12 - Cellulose and its chemical derivatives, not elsewhere specified or included, in primary forms.

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

- Cellulose ethers :

3912.31 - - Carboxymethylcellulose and its salts

3912.39 - - Other

3912.90 - Other

(A) CELLULOSE

Cellulose is a carbohydrate of high molecular weight, forming the solid structure of vegetable matter. It is contained in cotton in almost a pure state. Cellulose not elsewhere specified or included, in primary forms, falls in this heading

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

(B) CHEMICAL DERIVATIVES OF CELLULOSE

This group includes chemical derivatives of cellulose which serve as a basis in the manufacture of plastics as well as for other purposes.

The principal chemical derivatives of cellulose, whether or not plasticised, are:

(1) – (3) ....................................................

(4) Cellulose ethers. The most important are carboxymethylcellulose, methylcellulose, and hydroxyethylcellulose. These are water-soluble and are used as thickeners or as glues (see the General Explanatory Note to this Chapter, exclusion (b), for the classification of glues). Other cellulose ethers of commercial Importance include ethyl cellulose which is a lightweight plastics.

Kod Tarif :


Barangan yang dinamakan sebagai Poly Lumps Waste merupakan ketulan berwarna putih.

Mengikut maklumat daripada pemohon, Poly Lumps Waste is formed by terephthalic acid (PTA) plus mono-ethylene Glycol (MEG).

Berdasarkan Process flowchart yang dikemukakan, barangan ini akan diproses seperti berikut :

Spinning Line

Barangan akan di recycle untuk mendapatkan polyester staple fiber.

Mesyuarat Panel Penetapan Penjenisan berpendapat barangan ini sesuai diperjeniskan di bawah kod tarif 3907.60 000 sebagai poly(ethylene terephthalate), in primary forms berdasarkan alasan-alasan berikut :

i. Analisis pakar mengesahkan bahawa barangan adalah sejenis poly(ethylene terephthalate) in primary form.

ii. Barangan dalam bentuk irregular shape lump, menepati keterangan primary form

357.POLY(ETHYLENE TEREPHTHALATE) LUMPS Nama Perdagangan : Poly Lumps Waste

Material input

Rotary drum (Drying)

Extruder

Manifold

Spinning (Fibre Oiling & Collecting

3907.60 000

mengikut keterangan di dalam EN muka surat VII-39-2 dan VII-39-11 seperti berikut :

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

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

iii. Barangan akan di recycle untuk mendapatkan polyester staple fiber.

iv. Barangan seperti ini mendapat liputan yang spesifik di dalam EN 2012, heading 39.07 muka surat VII-3907-1 dan VII-3907-2 sepertimana keterangan berikut :

39.07 - Polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallyl esters and other polyesters, in primary forms.

3907.10 - Polyacetals

3907.20 - Other polyethers

3907.30 - Epoxide resins

3907.40 - Polycarbonates

3907.50 - Alkyd resins

3907.60 - Poly(ethylene terephthalate)


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

(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. ……………... Polyesters include :

……………………………………………………………………………….

(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.

Kod Tarif :


Barangan merupakan campuran bahan kimia berupa cecair jernih tidak berwarna. Humiseal Thinners are blends of solvents formulated to maintain and preserve the original systems benefits.

Analisis Kimia mengesahkan sampel bertanda Specialty Solvent Based Thinner adalah cecair yang terdiri daripada campuran Chlorobenzotrifluoride dan Isobutyl Acetate. Barangan ini sesuai diperjeniskan mengikut GIR I di bawah kod tarif 3814.00 200 sebagai Thinner. Barangan telah disahkan oleh Jabatan Kimia mengandungi campuran Chlorobenzotrifluoride dan Isobutyl Acetate di mana bahan kimia ini merupakan sejenis solvent yang di gunakan sebagai paint thinners.

Barangan adalah campuran Chlorobenzotrifluoride dan Isobutyl Acetate sesuai di bawah heading 3814 sebagaimana keterangan di dalam EN HS 2012 muka surat VI-3814-1 iaitu :

Examples of the products classified in this heading are:

(1) Mixtures of acetone, methyl acetate and methanol, and mixtures of ethyl acetate, butyl alcohol and toluene.

(2) ..............................

Barangan mendapat liputan di dalam HS 2012 EN muka surat VI-3814-1 seperti berikut:

3814-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 more specific heading. They are ……………………………………….

358.SPECIALTY SOLVENT BASED THINNERS Nama Perdagangan :Humiseal Thinner 701

3814.00 200

Kod Tarif :


Barangan diperbuat daripada steel dan dikenali sebagai Dywidag Tie Rod. Ia mempunyai ukuran 15mm diameter x 6 meter panjang. Barangan boleh dipotong mengikut saiz tertentu yang dikehendaki. Berdasarkan keterangan pemohon barangan tidak diimport dalam bentuk complete set. Ia diimport berasingan dengan Nut. Sampel barangan adalah seperti photo dibawah.

Barangan berbentuk satu rod panjang. Dywidag tie rod ini dibuat melalui identation process dimana dihujung rod ini akan dipasang dengan Nut. Berdasarkan keterangan pemohon kegunaan barangan ini adalah untuk mengetatkan system formwork dan conventional formwork.

359.STEEL BAR NUTS Nama Perdagangan: Steel Tie Rod, Dywidag

Nut ThreadedN

7214.20 000 7318.16 000

Dywidag Tie Rods can also be prestressed, to align sheet pile walls

Setelah sesuatu binaan itu siap tie rods akan dibuka dan digunakan semula dikawasan pembinaan yang lain.

.

Typical Application.

Mengikut keterangan pada Milling Certificate No. 258380 - description dan chemical analysis barangan adalah seperti beikut :

i. Description

Description

Material

Tie rods

E S t900/1050

Ii Chemical Analysis-(%)

C

MN

SI

P

S

0.19

0.97

0.31

0.015

0.014

Barangan berbentuk satu rod panjang yang dinamakam dywidag tie rod yang dibuat melalui identation process. Barangan akan dipasang dengan nut pada hujungnya. Berukuran 15mm diameter x 6 meter panjang.

Berdasarkan keterangan pemohon kegunaan barangan ini adalah khas untuk mengetatkan system formwork dan conventional formwork.

Barangan ini sesuai diperjeniskan di bawah kod tarif 7214.20 210 (Untuk Tie Rods) sebagai other bar and rods containing indentations dan 7318.16 000 (Untuk Nuts) sebagai nuts berdasarkan kepada alasan berikut :

Barangan diperbuat daripada steel. Barangan berbentuk rod panjang yang mempunyai threaded yang dibuat melalui identation process. Barangan akan dipasang dengan nuts pada hujungnya. Ia digunakan khas untuk mengetatkan system formwork dan conventional formwork.

Barangan mendapat liputan dalan EN HS 2012 ms. XV-7318-1 seperti berikut:

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 :

7318.11 - - Coach screws

7318.12 - - Other wood screws

7318.13 - - Screw hooks and screw rings

7318.14 - - Self-tapping screws

7318.15 - - Other screws and bolts, whether or not with their nuts or washers

7318.16 - - Nuts

7318.19 - - Other

(A) SCREWS, BOLTS AND NUTS

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

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.

Barangan juga mendapat liputan dalan EN HS 2012 ms. XV-7214-1 seperti berikut:

72.14 - Other bars and rods of iron or non-alloy steel, not fnrther worked than forged, hot-rolled, hot-drawn or hot-extruded, but including those twisted after rolling.

7214 .1 0 - Forged

7214. 20 - Containing indentations, ribs, grooves or other deformations produced during the rolling process or twisted after rolling

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

The heading also covers :

(I) Bars and rods which are rolled with protuberances or indentations (e.g. teeth, grooves, flanges), provided tbeir general cross-sectional shape corresponds to one of the geometrical shapes defined in Chapter Note I (m); these protuberances or indentations must be designed solely to improve the bond with concrete, etc

Kod Tarif :


Barangan berupa botol-botol plastik yang telah di compress.(rujuk gambar )

Barangan ini dimport dalam bentuk bundles(bales) atau jumbo bag.

Menurut laporan pakar rujukkan : B(IK)00605/13 bertarikh 01 hb Oktober 2013 bahawa barangan berupa botol plastik dalam keadaan compress, rigid dan telah digunakan. Botol plastik ini diperbuat daripada polyethylene.

Ketua Pengarah Kastam telah membuat keputusan bahawa barangan tersebut diperjeniskan mengikut GIR 1 dan 6 di bawah kod tarif 3915.10 900 Perintah Duti Kastam 2012 sebagai other waste, parings and scrap of polyethylene berdasarkan alasan-alasan berikut :

Ketetapan:

- Menurut laporan pakar rujukkan : B(IK)00605/13 bertarikh 01 hb Oktober 2013 bahawa barangan berupa botol plastik dalam keadaan compress, rigid dan telah digunakan. Botol plastik ini diperbuat daripada polyethylene dan kod tariff yang dicadangkan adalah 3915.10 900.

- Botol plastik yang dimport ini bukan lagi dalam keadaan asal sebaliknya telah di compress dan rigid ataupun scrap.

- Botol plastik ini diperbuat daripada plastik polyethylene

- Barangan ini dimport dalam bentuk bundles(bales) atau jumbo bag

- Botol plastic adalah polyethylene (PE) iaitu sejenis addition polymerisation products

360.HIGH DENSITY POLYETHYLENE WASTE Nama Perdagangan: HDPE Waste

3915.10 900

(plastic) seperti penjelasan dalam GENERAL para (1) mukasurat VII-39-5 :

GENERAL

In general this chapter covers substances called polymers and semi-manufactures and articles thereof, provided they are not excluded by Note 2 to the Chapter ...... (I) Addition polymerisation, in which single molecules with ethylenic unsaturation react with each other by simple addition, without the formation of water or other by-products, to form a polymer chain containing only carbon-carbon bonds, e.g., production of polyethylene from ethylene or of ethylene-vinyl acetate copolymers from ethylene

- Barangan mendapat liputan di dalam EN muka surat VII-3915-1 seperti berikut :

Sub-Chapter II

WASTE, PARINGS AND SCRAP; SEMI-MANUFACTURES; ARTICLES 39.15 - Waste, parings and scrap, of plastics.

3915.10 - Of polymers of ethylene

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.

Kod Tarif :


1. Sampel yang dinamakan sebagai Hipec Q3-6646 Semiconductor Protective Coating Part A adalah sejenis cecair jernih yang tidak berwarna dan diisi di dalam botol plastik.

2. Barangan adalah seperti gambar dibawah:

3. Mengikut maklumat Chemical Safety Data Sheet di lampiran 1C, barangan adalah sejenis silicone elastomers yang akan digunakan untuk semiconductor coating.

4. Berdasarkan maklumat pemohon, kegunaan barangan ialah ’to be used as encapsulant in semiconductors industry’ manakala komposisi barangan adalah dimethy, methylhydrogen siloxane.

5. Mengikut risalah yang disertakan seperti di lampiran 1B, HIPEC Q3-6646 Semiconductor Protective Coating is a high purity, two part, solventless silicone gel designed for the protection of semi conductor junction surfaces that have higher levels of integration. It is chemically compatible with most devices surfaces, provides physical and environmental protection of the chip and inter-connecting wires and provide stress relief for delicate device leads and the die. Other secondary features include protection against contamination of the junction surface, obstruction of alpha particle penetration and stabilization of device characteristics. 6. 7. Barangan akan diimport di dalam bentuk botol kaca dan dipekkan di dalam 1 kit di mana di dalam 1 kit terdapat juga Part B di mana berat setiap part adalah 454g

361.SILICONE ELASTOMERS Nama Perdagangan: Dow Corning Hipec Q3-6646 Semi Conductor Protective Part A

3910.00 000

8. Maklumat Physical And Chemical Properties barangan seperti di lampiran 1C adalah seperti berikut;

a) Appearance Liquid, color not reported

b) Odour Not Reported

c) Solubility in water Not determined

d) Boiling Point >35C/95F

e) Melting Point Not determined

f) Vapor Pressure@25C

Not determined

g) Percent volatiles Not determined

h) Evaporation rate Not determined

i) Vapour density

(air=1) Not determined

j) Specific gravity 0.97

k) Flash Point >101.1 C Closed cup

l) Autoignition temperature

Not determined

m) Upper flammibility

Limit Not determined

n) Lower Flammibility Not determined

9. Berdasarkan MSDS (Material Safety Data Sheet) daripada laman web dan dikemukakan oleh pemohon, komposisi barangan adalah;

CAS Number Wt % Component Name

P910613 85.00-100.00

Dimethyl Siloxane w/ Methyl Silsesquioxane Trimethysiloxy-term and

Dimethylvinysiloxy-term

• Analisis kimia mengesahkan seperti berikut ;

i. Sampel berupa cecair jernih tidak berwarna yang diisi dalam botol plastik.

ii. Sampel didapati mengandungi silicone.

iii. Dagangan adalah dicadangkan diperjeniskan di bawah kod tarif 3910.00.000

• Definisi Silicone dan Silicone Polymer menurut kamus Wikipedia di http://en.wikipedia.org/wiki/Silicone ialah ;

Silicone

Silicones are polymers that include silicon together with carbon, hydrogen, oxygen, and sometimes other elements. Some common forms include silicone oil, silicone grease, silicone rubber, silicone resin, and silicone caulk.

Silicone

polymer

Any of a large class of siloxanes that are unusually stable over a widerange of

temperatures;

used in lubricants and adhesives and coatings and synthetic

rubber

and electrical insulation.

• Mesyuarat Panel Penetapan Penjenisan memutuskan barangan ini sesuai diperjeniskan di bawah kod tarif 3910.00.000 sebagai silicone in primary forms berdasarkan alasan-alasan berikut: • Berdasarkan fakta di para 5.2, analisis kimia mengesahkan barangan adalah berbentuk cecair jernih yang tidak berwarna dan mengandungi silicone.

http://en.wikipedia.org/wiki/Silicone�

http://en.wikipedia.org/wiki/Polymers�

http://en.wikipedia.org/wiki/Silicon�

http://en.wikipedia.org/wiki/Carbon�

http://en.wikipedia.org/wiki/Hydrogen�

http://en.wikipedia.org/wiki/Oxygen�

http://en.wikipedia.org/wiki/Chemical_element�

http://en.wikipedia.org/wiki/Silicone_oil�

http://en.wikipedia.org/wiki/Silicone_grease�

http://en.wikipedia.org/wiki/Silicone_grease�

http://en.wikipedia.org/wiki/Silicone_rubber�

http://en.wikipedia.org/wiki/Silicone_resin�

http://en.wikipedia.org/w/index.php?title=Silicone_caulk&action=edit&redlink=1�

• Barangan yang merupakan sejenis silicone elastomers adalah sesuai diperjeniskan di bawah 39.10 berdasarkan penerangan dalam Chapter Note 3 (d) to Chapter 39 seperti berikut :- Chapter 39

Plastics and articles thereof

Notes.

3.- Headings 39.01 to 39.11 apply only to goods of a kind produced by chemical synthesis, falling in the following categories :

(d) Silicones (heading 39.10);

• Barangan menepati definisi ’silicone in primary forms’ yang menepati GEN muka surat VII-39-2, VII-39-11 dan VII-3910-1 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).....................................................

(3) Silicone elastomers, although not covered by the definition of syntethic rubber in Chapter 40, have some extensibility which is not change by high or low temperatures. This property renders them suitable for manufacture into washers or other packings for appliances submitted to high or low temperature.....

• Barangan tidak sesuai dipenjeniskan di bawah nombor kepala 38.18 kerana barangan bukanlah sejenis chemical compound dan tidak memenuhi keperluan mengikut

Explanatory Note 2012 di muka surat VI-3818-1.

38.18 – Chemical elements doped for use in electronics, in the form of discs, wafers or similar forms; chemical compounds doped for use in electronics.


(1)The chemical elements of chapter 28 (for example, silicon and selenium) doped with, for example, boron or phosporus, generally in a proportion of the order of one part per million, provided there are in the form of discs, wafer or similar forms. When in form unworked as drawn, or in the form of cylinders or rods, they are classified in Chapter 28.

• Barangan adalah diimport di dalam bentuk botol kaca.

• CROSS NY 880713 bertarikh 16 Disember 1992 juga pernah memperjeniskan barangan yang seakan serupa di bawah sub-kepala 39.10.

Kod Tarif :


Barangan ini dinamakan sebagai vibrator. Ia mempunyai three phase asynchronous electric motor with aluminium rotor dan aluminium alloy atau cast iron body casing. Barangan ini juga mempunyai ciri-ciri seperti berikut :

(i) Impregnation with anti mildew epoxy resins

(ii) Insulation class E (class H on demand)

(iii) Thermistor protection standard or on demand

(iv) Oversized and sealed bearing–highly resistant to vibration and suitable for revolutions and radial loads

(v) High quality hardened and ground steel shaft

(vi) Unbalanced weight-vibratory force can be easily adjusted in a continuous way

Barangan ini digunakan untuk dalam proses seperti dehydration, compaction, deaeration, separating, conveying,screening, feeding dan filtering dalam industri seperti steel mills and foundries, crushing mills, cement mills, chemical, plastics, mines, wood, glass, dan sebagainya.

Ia digunakan untuk memberi vibrating effects bila dilekatkan pada sesuatu mesin atau alat. Ia berfungsi sebagai vibrator motor to generate radial vibrations which are transmitted to the

362.VIBRATOR Nama Perdagangan: Vibrator Jenama : Quantum Model : VQ Series

8479.89 900

apparatus or appliance ( bins, hoppers, conveyors, etc ) to which the vibrator motor is fixed.

Ketua Pengarah Kastam telah membuat keputusan bahawa barangan tersebut diperjeniskan mengikut GIR 1 dan 6 di bawah kod tarif 8479.89 900 Perintah Duti Kastam 2012 sebagai “ Other machines and mechanical appliances having individual functions, not specified or included elsewhere in this Chapter berdasarkan alasan-alasan berikut :

- Barangan ini dinamakan sebagai vibrator. Ia mempunyai three phase asynchronous electric motor with aluminium rotor dan aluminium alloy atau cast iron body casing.

- Ia digunakan untuk memberi vibrating effects bila dilekatkan pada sesuatu mesin

atau alat. Ia berfungsi sebagai vibrator motor to generate radial vibrations which are transmitted to the apparatus or appliance ( bins, hoppers, conveyors, etc ) to which the vibrator motor is fixed.

- Barangan mendapat liputan di dalam EN muka surat XVI-8479-3 seperti berikut

84.79 - Machines and mechanical appliances having individual

functions, not specified or included elsewhere in this Chapter.

8479.89 - - Other

…………………….

(I) MACHINERY OF GENERAL USE This group includes, for example : ……………………………..

(5) Vibrator motor consisting of an electric motor with eccentric discs fitted to the protruding ends of the shaft, generating radial vibrations which are transmitted to the apparatus or arpliance (chutes, bins, hoppers, conveyors, compacting appliance, etc.) to which the vIbrator motor is fixed.

Kod Tarif :


Sampel yang dinamakan sebagai Evening Primrose Oil adalah sejenis cecair jernih berwarna kuning yang berbau minyak tengik yang diisi dalam botol kaca ’amber’. Barangan adalah seperti gambar dibawah:

Berdasarkan maklumat pemohon, komposisi barangan ialah Gamma Linolenic Acid (GLA) dan lain-lain asid lemak yang penting untuk kesihatan.

Mengikut risalah yang disertakan, spesifikasi sampel adalah seperti berikut;

Acid value (mg KOH/g) Less than 1.0

Peroxide value (meq/kg) Less than 3.0

Specific gravity (25°C) 0.915-0.927

Refractive index (25°C) 1.467-1.478

Anisidin value Less than 15.0

Totox value Less than 20.0

Saponification value 186-196

Unsaponifiable matter (%) Less than 2.5

Moisture Less than 0.1 %

363.EVENING PRIMROSE OIL Nama Perdagangan: Evening Primrose Oil GLA 10%

1515.90 990

Mengikut risalah pemohon juga, kandungan Fatty acids barangan adalah seperti dibawah;

Jenis Fatty Acids Peratus (%)

Palmitic acid 4-10

Stearic acid 1-4

Oleic acids 5-12

Linoleic acids 71-85

Gamma-Linoleic acids Min 10%

Alpha-Linoleic acids Less than 0.5

Saturated fatty acids Less than 0.5

Mengikut Material Safety Data Sheet (MSDS), komposisi Evening Primrose Oil adalah sebanyak 99 % di mana CAS no. Ialah 90028-66-3.

Barangan akan diimport di dalam bentuk drum.

Mengikut pemohon, proses pengilangan barangan adalah seperti berikut;

1) Filtrated crude oil.

2) Salt solution washing for half an hour at 70 centragrade degree. In meantime, sodium sulfate and citric acid are added for avoiding emulsification and removing iron. At last water is separated from oil and abandoned.

3) At 75 centragrade degree, adding sodium hydroxide makes acid value lower. It takes about 8 hours.

4) Decoloration is performed by sorpting of clay and active carbon. The ratio of clay to active

carbon is 10:1: The ratio of oil to clay is 11:1. During this procedure, peroxide value is lowed.

5) Deodourisation: Blow into the high temperature gas at 105 centrigrade degree. Agitate the oil for 30 minutes.

6) Dehydrated oil is obtained by vaccum at 90-100 centrigrade degree. This procedure lows

peroxide value and needs about 5-6 hours.

7) At 0-5 centrigrade degree, winterization is done for 48 hours to make the cloud separated out.

8) Filtered and removed the wax.

9) Packed in drum, weighted and protected with nitrogen.

Kod Tarif :


Barangan merupakan bahan kimia berupa 2 jenis cecair likat tanpa warna. Ianya dikenali sebagai Dow Corning Sylgard® 182 Silicone Elastomer. Barangan ini dibungkus secara pakej sebagai two part A & B.

Barangan ini mempunyai ciri-ciri seperti berikut :

Part A ( Base )

Tetra (trimethylsiloxy) silane <10 % w/w

Appearance Colorless Liquid

pH Not determined

Boiling Point >100°C

Specific gravity 1.03

Viscosity 5475 cP

Part B (Curing Agent)

Tetramethyl tetravinyl cyclotetrasiloxane

<10 % w/w

Appearance Colorless Liquid

pH Not determined

Boiling Point >100°C


Menurut laporan pakar barangan berupa cecair jernih tidak berwarna dan hasil analisa barangan adalah silicon polymer.

Barangan ini dibungkus secara pakej sebagai two part A & B, iaitu Part A ( Base) dan Part B (Curing Agent).

Kegunaan produk ini sebagai general potting and encapsulating application for electrical and

364.SILICONE IN PRIMARY FORMS Elastomer (Two Part Silicone Elastomers)

3910.00 000

electronic components.

Barangan tersebut diperjeniskan mengikut GIR 1 dan 2(b) di bawah kod tarif 3910.00 000 Perintah Duti Kastam 2012 sebagai silicones in primary forms berdasarkan alasan-alasan berikut :

- Menurut laporan pakar rujukkan : B(IK)00413/13 bertarikh 26 hb September 2013 bahawa barangan berupa cecair jernih tidak berwarna dan hasil analisa barangan adalah silicon polymer. Kod tariff yang dicadangkan adalah 3910.00 000.

- Barangan ini dibungkus secara pakej sebagai two part A & B, iaitu Part A ( Base )

dan Part B (Curing Agent).

- Kegunaan produk ini sebagai general potting and encapsulating application for electrical and electronic components.

- Menurut keterangan laman web http://en.wikipedia.org/wiki/Silicone adalah :

Silicones are inert, synthetic…… More precisely called polymerized siloxanes or polysiloxanes, silicones are mixed inorganic-organic polymers with the chemical formula [R2SiO]n, where R is an organic group such as methyl, ethyl, or phenyl. These materials consist of an inorganic silicon-oxygen backbone (⋯-Si-O-Si-O-Si-O-⋯) with organic side groups attached to the silicon atoms, which are four-coordinate….. The most common siloxane is linear polydimethylsiloxane (PDMS), a silicone oil. The second largest group of silicone materials is based on silicone resins, which are formed by branched and cage-like oligosiloxanes…….. Electronic components are sometimes encased in silicone to increase stability against mechanical and electrical shock, radiation and vibration, a process called "potting".

- Menurut EN muka surat VII-39-11, curing agent juga termasuk dalam definasi

primary form seperti berikut :

Primary forms …………… (I) Liquids and pastes. These may be the basic polymer which requires" curing" by heat or otherwise to form the finished material, or may be dispersions (emulsions and suspensions) or solutions of the uncured or partly cured materials. In addition to substances necessary for " curing " (such as hardeners (cross-linking agents) or other co-reactants and accelerators), these liquids or pastes may contain other materials such as plasticisers, stabilisers, fillers and colouring matter, chiefly intended to give the finished products special physical properties or other desirable characteristics.

- Barangan mendapat liputan di dalam EN muka surat VII-39-2, VII-39-11 & VII-3910-1 seperti berikut :

- Chapter 39


Notes. ………………

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


the following forms :

(a) Liquids and pastes, including dispersions (emulsions and suspensions) and solutions; ……………… Primary forms Headings 39.01 to 39. 1 4 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; (I) Liquids and pastes. These may be the basic polymer which requires" curing" by heat or otherwise to form the finished material, or may be dispersions (emulsions and suspensions) or solutions of the uncured or partly cured materials. In addition to substances necessary for " curing " (such as hardeners (cross-linking agents) or other co-reactants and accelerators), these liquids or pastes may contain other materials such as plasticisers, stabilisers, fillers and colouring matter, chiefly intended to give the finished products special physical properties or other desirable characteristics. The liquids and pastes are used for casting, extrusion, etc., and also as impregnating materials, surface coatings, bases for varnishes and paints, or as glues, thickeners, flocculants, etc.

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 containmg 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. ……………. (2) Silicone resins are used mainly in the manufacture of varnishes,

insulating or waterproof coatings, etc., where stability at high temperature is reguired. 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 extensibilit)! 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.

Kod Tarif :


Barangan yang dinamakan sebagai Biowash soil amendment adalah dalam bentuk cecair berwarna perang. Ia dipek dalam bekas plastik berukuran 4 gallons atau 55 gallons.

Mengikut MSDS spesifikasi barangan ini adalah seperti berikut :

Berdasarkan label pembungkusan, barangan ini mengandungi processed extracts of plants and vegetables, non-ionic surfactants and water. Untuk soil amendment, ingredients by weight adalah seperti berikut :

Soil amending, ingredients by weight :

Plant Extracts 82%

Other Ingredients 18%

Physical Data Specifications

Physical Form Flowable Viscous liquid

Color Clear to opaque

Vapor Pressure Not established. Same as water

Flash Point N/A Aqueous Base Product

Odor Nondescript

365.PLANT GROWTH REGULATOR

3808.93 300

Barangan ini dikatakan bertujuan untuk :

- Increase cation exchange capacity - Enhance nutrient intake - Stimulate Plant Growth & yields - Adjuvant - Soil pH Neutralizer - Drought Resistant - Freeze damage resistant

Untuk menggunakannya, barangan ini perlu dicairkan (dilute) dengan air dan di semburkan (spray) kepada pokok/tanaman atau masukkan ke saliran pengairan (irrigation water). Nisbah penggunaan air dan bahan ini bergantung kepada tujuan penggunaannya. Contohnya untuk tropical fruits, berries, ornamentals and vegetables add 1 ounce concentrate per 4 gallons of water; atau add 4 to 6 ounces per acre in 20 gallons of water untuk field, forage and raw crops dan sebagainya.

Mengikut pemohon, barangan ini merupakan 100% green product derived from fixed oil, organic and vegetable oil extraction.

Barangan digunakan untuk promote cation exchage of plant roots, increase root mass and metabolic interaction between roots and nutrients ions in the soil, indirect increase of plant health and hardness, and treat contaminated soil.

Mesyuarat Panel Penetapan Penjenisan berpendapat barangan ini sesuai diperjeniskan di bawah kod tarif 3808.93 300 sebagai Plant Growth Regulators berdasarkan alasan-alasan berikut:

i. Analisis pakar mengesahkan barangan ini mengandungi campuran bahan tak meruap, abu yang mengandungi mineral magnesium dan sodium, sejenis cationic surfactant, 1-dodecanol, 1-hexadecanol, 6-octadecenoic acid, 1-naphthalenol dan octyl-beta-D-glucopyranoside.

ii. Barangan digunakan untuk promote cation exchage of plant roots, increase root mass and metabolic interaction between roots and nutrients ions in the soil, improving absorption of nutrients and moisture, indirect increase of plant health and hardness, enhances freshness and treat contaminated soil.

iii. Memandangkan barangan ini digunakan untuk menggalakkan pertumbuhan tanaman dan meningkatkan hasilnya, maka ia sesuai diperjeniskan di bawah heading 38.08.

iv. Barangan mendapat liputan spesifik di dalam EN 2012 mukasurat VI-3808-1 dan . VI-3808-3 seperti berikut :

38.08 - Insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant-growth regulators, disinfectants 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) (+).

3808.50 - Goods specified in Subheading Note 1 to this Chapter

- Other :

3808.91 - - Insecticides

3808.92 - - Fungicides

3808.93 - - Herbicides, anti-sprouting products and plant-growth regulators

This heading covers a range of products (other than those having the character of medicaments, including veterinary medicaments -heading 30.03 or 30.04) intended to destroy pathogenic germs, insects (mosquitoes, moths, Colorado beetles, cockroaches, etc.), mosses and moulds, weeds, rodents, wild birds, etc. Products intended to repel pests or used for disinfecting seeds are also classified here.

……………………………………………………………………..

The heading further covers anti-sprouting products and plant-growth regulators intended to inhibit or promote physiological processes in plants. Their modes of application vary and their effects range from destruction of the plant to enhanced growth-vigour and improved crop-yield. These products are classified here in the following cases only :

(1) …………………………………………………..

(2) When they have the character of preparations, whatever the presentation (e.g., as liquids, washes or powders). These preparations consist of suspensions or dispersions of the active product in water or in other liquids (e.g., a dispersion of DDT (ISO) (clofenotane (INN), (1,1,1-trichloro-2,2-bis(p-chlorophenyl)ethane) in water), or of other mixtures. Solutions of active products in solvents other than water are also included here (e.g., solutions of pyrethrum extract (other than standardised pyrethrum extract), or copper naphthenate in a mineral oil).

The products of heading 38.08 can be divided into the following groups :

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

Plant-growth regulatorsare 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.

Kod Tarif :


Berdasarkan maklumat yang terdapat dalam Material Safety Data Sheet (MSDS), komponen barangan adalah polystrene. Keadaan fizikal barangan adalah solid, colorless and not soluble in water.

Barangan dalam bentuk roll dan digunakan for packaging material iaitu untuk membentuk cawan yogurt.

Analisis pakar ke atas barangan yang dikemukakan adalah seperti berikut:

(i) Kepingan berwarna putih bersaiz 26.9 cm x 10.4 cm dengan ketebalan 0.80 mm. Sample didapati non cellular.

(ii) Kepingan berwarna coklat bersaiz 26.9 cm x 12.5 cm dengan ketebalan 0.75 mm. Sample didapati non cellular.

(iii) Kepingan berwarna merah bersaiz 26.7 cm x 12.3 cm dengan ketebalan 1.06 mm. Sample didapati non cellular.

Analisis pakar juga mendapati didapati ketiga-tiga barangan adalah polystrene.

Barangan ini sesuai diperjeniskan di bawah kod tarif 3920.30 190 sebagai sheet of polymers of styrene berdasarkan alasan-alasan berikut:

(i) Barangan dalam bentuk kepingan nipis (sheet) yang mempunyai ketebalan seperti berikut:

(i) Kepingan berwarna putih mempunyai ketebalan 0.80 mm.

(ii) Kepingan berwarna coklat mempunyai ketebalan 0.75 mm.

(iii) Kepingan berwarna merah mempunyai ketebalan 1.06 mm.

(ii) Analisis pakar mengesahkan barangan adalah polystyrene dan merupakan sejenis non-cellular.

(iii) Barangan digunakan for packaging material iaitu untuk membuat cawan yogurt.

(iv) Barangan tidak sesuai diperjeniskan di bawah heading 39.21 kerana ia adalah polystrene dari jenis non-cellular yang tidak menepati keterangan bagi heading 39.21 dan exclusion di dalam heading 39.20 EN 2012 muka surat VII-3921-1 dan

366.HIGH IMPACT POLYSTRENE LAMINATE SHEET Nama Perdagangan : Laminate HIPS REEL

3920.30 190

VII-3920-2 seperti berikut :

Heading 39.21 :

39.21 Other plates, sheets, film, foil and strip, of plastics.

Cellular :

This heading covers plates, sheets, film, foil and strip, of plastics, other than those of heading 39.18, 39.19 or 39.20 or of Chapter 54. It therefore covers only cellular products or those which have been reinforced, laminated, supported or similarly combined with other materials.

Exclusion heading 39.20 :

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).

This heading also excludes cellular products (heading 39.21) and strip of plastics, of an apparent width not exceeding 5 mm (Chapter 54).

(v) Barangan mendapat liputan di dalam EN HS2012 muka surat VII-3920-1 seperti berikut

39.20 - Other plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced, laminated, supported or similarly combined with other materials (+).


3920.20 - Of polymers of propylene

3920.30 - Of polymers of styrene

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.

Kod Tarif :

Barangan merupakan cecair jernih yang tidak berwarna yang dipek di dalam bekas plastik berlabel “ Dow Corning 866 ”.


Sifat fizik dan kimia barangan:-

Berdasarkan MSDS(Material Safety Data Sheet) daripada laman web dan yang di kemukakan oleh pemohon komposisi barangan adalah:-

CAS NUMBER

IDENTIFICATION APP.% BY WEIGHT

14808-60-7 Quartz 30-50

68988-89-6 Dimethylvinylated and Trimethylated Silica

15-35

68037-59-2 Dimethyl,methylhydrogen siloxane 5-10

Deskripsi Umum Silikon Elastomer

Keadaan Fizikal Cecair Likat

Warna Kelabu

Bau Sedikit Berbau

Graviti Spesifik(Specific Gravity) @25°C

1.31

Kelikatan 60,000 mPa s

Takat Didih >100°C

Takat Kilat(Flash Point) >212°F/>100°C (bekas bertutup)

367.SILICON ADHESIVE Nama Perdagangan : Dow Corning 866 Primerless Silicone Adhesive Packing : In cartridge of 0.45 kg

3506.10 000

Kegunaan barangan adalah sebagai pelekat(adhesives).

Barangan di gunakan di dalam industri semikonduktor .

Maklumat barangan berdasarkan maklumat yang dikemukakan oleh pemohon:

Barangan merupakan one-part heat cure adhesives.Keterangan one-part adhesives mengikut laman web adalah:One-part adhesives harden via a chemical reaction with an external energy source,such as radiation,heat, and moisture.

Heat curing adhesives consist of a pre-made mixture of two or more components.When heat is applied the components react and cross-link.

One-part heat cure adhesives ini tidak mengandungi campuran dan tidak mengandungi pelarut (solvent).Produk ini mempunyai kombinasi fleksibiliti yang tinggi (high flexibility) dan rintangan suhu tinggi.(high temperature resistance).

Berdasarkan maklumat barangan dan surat keterangan daripada pemohon ,barangan di pek dalam bentuk cartridge dengan berat bersih 0.45 kgm .

Barangan ini sesuai diperjeniskan di bawah kod tarif 3506.10 000 sebagai product, suitable for use as adhesives, put up for retail sale as adhesives, not exceeding a net weight of 1kg .

Barangan tidak sesuai di perjeniskan di bawah Chapter 39 seperti keterangan EN HS 2012 muka surat VII-39-11 dan VII-39-14 seperti berikut:

Primary Forms

Headings 39.01 to 39.14 cover goods in primary forms only.The expression “primary forms̋ is defined in Note 6 to this chapter.It applies only to the following forms:

(1) Liquids and pastes.These may be the basic polymer which requires ʺ curing ʺ by heat or otherwise to form the finished material,or may be dispersions(emulsions and suspensions) or solutions of the uncured or partly cured materials.In addition to substances necessary for

ʺ curing ʺ(such as hardeners (cross-linking agents) or othe co-reactants and

accelerators),these liquids or pastes may contain other materials such as plasticisers,stabilisers,fillers and colouring matter,chiefly intended to give the finished products special physical properties or other desirable characteristics.The liquids and pastes are used for casting extrusion,etc.,and also as impregnating materials,surface coatings,bases for varnishes and paints,or as glues,thickeners,flocculants,etc.

When as a result of the addition of certain substances,the resultant products answer to the description in a more specific heading elsewhere in the Nomenclature,they are excluded from Chapter 39;this is,for example,the case with:

(a) Prepared glues-see exclusion(b) at the end of this General Explanatory Note. (b) Prepared additives for mineral oils(heading 38.11)

In addition to the exclusions mentioned in Note 2,the Chapter excludes:

(a) Concentrated dispersions......................................... (b) Preparations specially formulated for use as adhesives,consisting of polymers or

blends thereof of headings 39.01 to 39.13 which,apart from any permitted additions to the products of this Chapter (fillers, plasticisers,solvents,pigments,etc), contain other added substances not falling in this Chapter(e.g.waxes) and products of headings 39.01 to 39.13 put up for retail sale as glues or adhesives,not exceeding a net weight of 1 kg (heading 35.06).

(c) Plastics and articles thereof .............................................

Kod Tarif :

Berdasarkan kepada Material Safety Data Sheet (MSDS), maklumat-maklumat berkaitan barangan adalah seperti:


Maklumat-maklumat berdasarkan kepada Product Data Sheet, barangan yang merupakan stuck-pipe additive is a liquid one-drum product for preparing weighted oil base spotting fluids. It contains gellants, emulsifier, wetting agents and filter cake cracking materials. The product dehydrates and cracks filter cakes allowing the spotting fluid to penetrate between the drill string and the formation, wetting and lubricating the drill string, reducing the force required to free stuck pipe

Barangan dipek dalam 55-gal (208- L) drums.

Barangan berupa cecair dalam keadaan ”emulsion” berwarna perang.

Analisis pakar mendapati barangan didapati terdiri daripada campuran hidrokarbon rantai panjang (’alkanes’, ’cyclohexanes’ dan ’aromatics’), 1-Butanol dan ’vegetable oil’. Majority bahan yang terkandung dalam dagangan adalah ‘Fuel Oil’ sebanyak 72% yang terdiri daripada campuran sebatian rantai panjang (’alkanes’, ’cyclohexanes’ dan ’aromatics’). Manakala sebanyak 27.9% terdiri daripada campuran 1-Butanol dan ’vegetable oil’.

Mesyuarat Panel Penetapan Penjenisan memutuskan barangan ini sesuai diperjeniskan di bawah kod tarif 3402.90 110 sebagai Other surface active preparation in liquid form berdasarkan

Composition/ Information on Ingredient

Fuel oil : 60 - 100%

(CAS No 68476-30-2)

n-Butyl alcohol : 8.0 – 12.0%

(CAS No 71-36-3)

Vegetable oil : 5.0 – 10.0%

Surfactant : 1.0 – 5.0%

Xylenes : 1%

Napthalene : 1%

368.DEFOAMING PREPARATION Nama Perdagangan: PAL PIPE W

3402.90 110

alasan-alasan berikut:

(i) Analisis pakar mengesahkan barangan mengandungi ‘Fuel Oil’ sebanyak 72% yang terdiri daripada campuran sebatian rantai panjang (’alkanes’, ’cyclohexanes’ dan ’aromatics’). Manakala sebanyak 27.9% terdiri daripada campuran 1-Butanol dan ’vegetable oil’.

(ii) Kegunaan barangan adalah sebagai surface active preparation. Barangan digunakan dalam oil drilling industry.

(iii) Berdasarkan analisis pakar, majority bahan yang terkandung dalam dagangan adalah ‘Fuel Oil’ sebanyak 72% yang terdiri daripada campuran sebatian rantai panjang (’alkanes’, ’cyclohexanes’ dan ’aromatics’). Manakala sebanyak 27.9% terdiri daripada campuran 1-Butanol dan ’vegetable oil’.

(iv) Walaupun majority bahan yang terkandung adalah 70% fuel oil, barangan tidak sesuai diperjeniskan dibawah heading 27.10 berdasarkan kepada EN HS2012 mukasurat V-2710-1 dan V-2710-3 menyatakan bahawa:

27.10 - Petroleum oils and oils obtained from bituminons 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 coustituents of the preparations; waste oils.

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

The heading does not include:

(c) Preparations containing petroleum oils or oils obtained from bituminous minerals in any proportion (even exceeding 70 % by weight) covered by a more specific heading in the Nomenclature or based on products other than petroleum oils or oils obtained from bituminous minerals.

(v) Barangan merupakan chemical preparation yang terdiri daripada campuran fuel oil, surfactant, butanaol dimana surfactant bertindak sebagai surface active agent dan butanol bertindak sebagai pelarut organik.

(vi) Barangan sesuai diperjeniskan dibawah subheading 3402.90 kerana ianya mendapat liputan di dalam EN HS2012 muka surat VI-3402-1 dan VI-3402-2 seperti berikut:

34.02 - Organic surface-active agents (other than soap); surface-active preparations, washing preparations (inclnding auxiliary washing preparations) and cleaning preparations, whether or not containing soap, other than those of heading 34.01.

3402.90 – Other

(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

This group comprises three categories of preparations:

(A) Surface-active preparations

These include:

(1) .. (4) .........

Surface-active preparations are used for their cleansing, wetting, emulsifying or dispersing properties in many industrial applications,....................

Kod Tarif :

Berdasarkan kepada Product Description seperti yang dikemukakan adalah seperti berikut:


Polysiocynurate (PIR) thermoset foam core laminated between smooth, reflective aluminium foil facers on both sides.

Barangan adalah dalam bentuk board dimana ketebalannya adalah 25mm dan 50mm termasuk aluminium foil dan size board adalah 1200mm (W) x 2200mm (L)

Kegunaan barangan adalah sebagai insulation help to reduce air infiltration through the wall by covering cracks between the farming members and sealing tightly against the studs. Usually this product wiil be installed in residential contruction where they will be covered with a minimum of ½ “ gypsum board, or equivalent, thermal barrier.

Analisi pakar ke atas barangan mendapati barangan adalah ”polyisocyanurate foam sheet with the backing of aluminium foil”.

Mesyuarat Panel Penetapan Penjenisan memutuskan barangan ini sesuai diperjeniskan di bawah kod tarif 3921.19 213 (PDK 2012) sebagai other cellular rigid plates of other consideration or rearrangement polymerisation product berdasarkan alasan-alasan berikut:

(i) Analisis pakar mengesahkan barangan adalah polyisocyanurate foam sheet with the backing of aluminium foil.

(ii) Berdasarkan kepada product description, Polysiocynurate (PIR) thermoset foam core laminated between smooth, reflective aluminium foil facers on both sides.

(iii) Barangan adalah dalam bentuk board dimana ketebalannya adalah 25mm dan 50mm termasuk aluminium foil dan size board adalah 1200mm (W) x 2200mm (L).

(iv) Barangan digunakan for insulation to reduce air infiltration through the wall by covering cracks between the farming members and sealing tightly against the studs. Usually this product wiil be installed in residential contruction where they will be

369.POLYISOCYNURATE INSULATION Nama Perdagangan: POLYISOCYNURATE INSULATION Jenama: DOW TUFF-R™

3921.19 213

covered with a minimum of ½ “ gypsum board, or equivalent, thermal barrier.

(v) Barangan Polyisocyanurate foam adalah dibuat melalui proses transesterification. Transesterification adalah merupakan sebahagian daripada proses polycodensation. Proses ini mendapat liputan dalam EN HS 2012, mukasurat VII-39-4 dan VII-39-5 seperti berikut:

GENERAL

In general, this Chapter covers substances called polymers and semi-manufactures and articles thereof, provided they are not excluded by Note 2 to the Chapter.

Polymers

Polymers consist of molecules which are characterised by the repetition of one or more types of monomer units.

Polymers may be formed by reaction between several molecules of the same or of different chemical constitution. The process by which polymers are formed is termed polymerisation. In its broad sense, this term includes the following principal types of reactions:

(1)… (2).

(3) Condensation polymerisation, in which molecules with functional groups containing atoms such as oxygen, nitrogen or sulphur react with each other by a condensation reaction,with the formation of water or other by-products, to form a polymer chain in which the monomer units are held together by ether, ester amide or other linkages, e.g., production of poly (ethylene terephthalate) from ethylene glycol and terephthalic acid, or of polyamide-6,6 from hexamethylenediamine and adipic acid. This type of polymerisation is also called condensation or polycondensation.

(vii) Barangan mendapat liputan di bawah heading 39.21 dan subheading 3921.19 EN HS 2012, mukasurat VII-3921-1 & VII-3921-2 seperti berikut:

39.21 - Other plates, sheets, film, foil and strip, of plastics .

- Cellular :

3921.19 - - Of other plastics

This heading covers plates, sheets, film, foil and strip, of plastics, other than those of heading 39.18, 39.19 or 39.20 or of Chapter 54. It therefore covers only cellular products or those which have been reinforced, laminated, supported or

similarly combined with other materials. (For the classification of plates, etc. combined with other materials, see the General Explanatory Note.)

Aluminium Foil

Polyisocynurate Foam

Aluminium Foil

Kod Tarif :

Berdasarkan maklumat yang dikemukakan, keterangan barangan adalah seperti berikut:


(i) barangan terdiri daripada 2 material iaitu Part A dan Part B yang dipek dalam botol 500g.

(ii) Part A dan Part B adalah dalam liquid form.

(iii) Part A dan Part B needed to be mixed together as 1 kit as single material for usage. Mixing ratio to be used is 1:1 based on customer usage.

(iv) Part A (Base) mengandungi silicone base dan catalyst. Part B (Curing Agent) mengandungi cross-linker dan catalyst (catalyst used as gap fill between the bond).

Barangan adalah merupakan Die coating for semiconductor industry. Material dispensed via dispensing equipment in semiconductor plant. Material dispensed after wire bonding process. Barangan digunakan as proctection for Die in semiconductor against corrosion, vibration, stress relief.

Analisis pakar mendapati barangan terdiri daripada sebatian silicone in primary form.

Mesyuarat Panel Penetapan Penjenisan memutuskan barangan ini sesuai diperjeniskan di bawah kod tarif 3910.00 000 sebagai silicone in primary form berdasarkan alasan-alasan berikut:

(i) Barangan terdiri daripada 2 bahagian iaitu Part A (Base) dan Part B (Curing Agent ) dalam bentuk liquid form dan dipek dalam botol seberat 500g setiap satu.

(ii) Berdasarkan kepada maklumat dalam MSDS, Part A (Base) mengandungi Dimethyl, phenylmethyl siloxane, dimethylvinyl-terminated. Manakala Part B(Curing Agent) terdiri Dimethyl, methylhydrogen siloxane, Methylhydrogen siloxane and Dimethyl, methylhydrogen cyclosilicone.

(iii) Part A dan Part B perlu dicampur dengan ratio 1:1 untuk menjadi single material for usage yang akan digunakan sebagai semiconductor protective coating yang bertujuan melindungi die in semiconductor against corrosion, vibration, stress relief

(iv) Analisis pakar mengesahkan kedua-dua barangan terdiri daripada sebatian silicone in

370.SILICON IN PRIMARY FORM Nama Perdagangan: Dow Corning JCR 6110 Model : JCR 6110 Jenama : DOW CORNING

3910.00 000

primary form.

(v) Berdasarkan kepada pengesahan pakar, kedua-dua barangan menepati kehendak Note 6, Chapter 39 di mukasurat VII-39-2 dan juga keterangan General Explanatory Notes mukasurat VII-39-11 iaitu :

Chapter 39 Plastics and articles thereof

Notes.

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

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

GENERAL

Primary forms

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

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

(vii) Barangan ini yang terdiri daripada Part A dan Part B akan dicampurkan dengan ratio 1:1 untuk menjadi single material usage sebagai semiconductor protective coating. Oleh itu, barangan tidak sesuai diperjeniskan di bawah heading 32.10 - Other paints and varnishes (including enamels, lacquers and distempers); prepared water pigments of a kind used for finishing leather. Ini adalah kerana berdasarkan EN HS2012, mukasurat VI-3210-1 dan VI-3210-2 menyatakan seperti berikut:

(B) VARNISHES (INCLUDING LACQUERS)

Varnishes of this heading include:

(1) .... (4)

Products of the types described in this item do not fall in this heading unless

(viii) Barangan mendapat liputan di dalam keterangan EN HS 2012 mukasurat VII-3910-1 kepada heading 39.10, iaitu;

they are clearly identifiable as being intended for use solely as varnishes.

39.10 - Silicones in primary forms

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

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

(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 preparations of laminates with glass fibre, asbestos or mica as the reinforcing material, as flexible moulds and for electrical encapsulation.

Kod Tarif :

Barangan berbentuk silinder dengan ukuran tinggi (H) 660mm dan diameter 324mm. Barangan adalah seperti photo dibawah.


Komponen-komponen barangan adalah seperti berikut:

371.AIR FILTER ELEMENT Nama Perdagangan: Filter Element Model : D05 Jenama : Superado

Protector

8421.99 100

• Inner Tube

Standard assembly:

• Rubber Gasket

• Top Flange (metal)

• Filter media (paper)

• Base disc (polyurethane/metal)

Barangan digunakan untuk machine filtering. Ia akan dipasang pada air filter yang berfungsi untuk seperation of dust for clean air supply.

Komponen barangan terdiri daripada bahagian atas dan bawah cap yang diperbuat daripada metal. Bahagian tengah diperbuat dari kertas manakala protector diperbuat daripada steel.

Barangan dipasang pada air filter dan digunakan untuk seperation of dust for clean air supply

Barangan ini sesuai diperjeniskan di bawah kod tarif 8421.99 100 sebagai part for air filter berdasarkan alasan-alasan berikut:

Berdasarkan fakta diatas barangan adalah filter element dengan komponen terdiri daripada bahagian atas dan bawah cap yang diperbuat daripada metal. Bahagian tengah diperbuat dari kertas manakala protector diperbuat daripada steel.

Barangan dipasang pada air filter dan digunakan untuk seperation of dust for clean air supply

Air filter di perjeniskan di bawah heading 8421. Oleh itu part kepada filter ini sesuai diperjeniskan di bawah heading yang sama menurut keterangan dalam ENHS 2012, muka surat XVI-8421-1 dan XVI-8421-6 seperti berikut :

- Filtering or purifying machinery and apparatus for gases :

8421.31 - - ………………………………………………………..

8421.39 - - Other

PARTS

Subject to the general provisions regarding the classification of parts (see the General Explanatory Note to Section XVI), the heading covers parts for the above-mentioned types of filters and purifiers. Such parts include, inter alia :

Leaves for intermittent vacuum filters; chassis, frames and plates for filter presses; rotary drums for liquid or gas filters; baffles and perforated plates, for gas filters.

…………………………………………………………………………..

Barangan yang hampir sama pernah diperjeniskan di bawah tarif kod 8421.99 100 ruj. KE.HT(96)431/01-1(1926).

Kod Tarif :

Barangan ini sesuai diperjeniskan di bawah kod tarif 1504.10 900 sebagai fish-liver oil and their fractions berdasarkan alasan-alasan berikut:


1) Analisis kimia mengesahkan barangan mengandungi squalene, glycerol tricaprylate, cholesterol, vitamin A, vitamin E, gamma-tocopherol, omega 3 fatty acids (ETE), omega 6 fatty acids (DGLA & AA) dan saturated fatty acid (tricosylic acid) konsisten dengan kandungan nutrien minyak hati ikan jerung (shark-liver oil).

2) Mengikut maklumat pihak syarikat, barangan terdiri daripada 100% kandungan shark-liver oil dan tidak terdapat campuran bahan lain di dalamnya.

3) Indikasi kegunaan barangan berdasarkan kotak pembungkusan adalah sebagai health supplement.

4) Barangan telah didaftarkan sebagai Suplemen Kesihatan (health supplement) di bawah kategori ‘Produk Semulajadi / Tradisional’ oleh Bahagian Perkhidmatan Farmasi [Biro Pengawalan Farmaseutikal Kebangsaan (BPFK)] KKM yang mempunyai maksud yang sama seperti food supplements.

5) Kegunaan barangan adalah sebagai makanan tambahan yang membekalkan 50 mg alkylglycerols ke dalam tubuh seseorang individu. Alkylglycerols yang merupakan bahan aktif utama dalam barangan ini dikatakan mempunyai pelbagai manfaat terhadap tahap kesihatan seseorang.

6) Walaupun pihak syarikat mendakwa barangan adalah for prevention and treatment of disease, namun sehingga kini tidak terdapat bukti saintifik yang cukup bagi menyokong dakwaan tersebut. Kajian-kajian yang pernah dijalankan terhadap keberkesanan penggunaan shark-liver oil untuk merawat penyakit tertentu seperti kanser terus dibincangkan tetapi terdapat banyak pertikaian mengenainya di kalangan pengamal-pengamal perubatan.

372.FISH-LIVER OIL Nama Perdagangan : Ecomer Shark Liver Oil Jenama : NatureRich

1504.10 900

7) Shark-liver oil mungkin digunakan untuk membuat ubat tetapi ia tidak dirujuk / diiktiraf sebagai ubat secara langsung untuk mendiagnosis, mencegah, merawat atau mengubati penyakit. Ia lebih merupakan health supplement yang biasa digunakan bersama dengan rawatan konvensional sesuatu penyakit seperti kanser.

8) Barangan ini hanya menerangkan manfaat dan kelebihan pengambilan nutrien alkylglycerols yang terkandung di dalamnya. Walau bagaimanapun, tidak terdapat indikasi kegunaan barangan ini secara spesifik untuk mencegah, merawat atau menyembuhkan sesuatu penyakit tertentu.

9) Berdasarkan keterangan-keterangan di atas, heading 30.04 yang memperuntukkan medicaments consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses or in forms or packings for retail sale adalah tidak sesuai bagi barangan ini kerana ia bukan sejenis medicaments. Selain itu, untuk penjenisan di bawah heading ini, sesuatu barangan itu perlu menyatakan dengan spesifik kegunaannya untuk mengubati apa-apa penyakit.

Barangan ini lebih sesuai diperjeniskan di bawah heading 15.04 sebagai fish-liver oils and their fractions dan mendapat liputan spesifik di dalam EN HS 2012 muka surat III-1504-1 seperti berikut :

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.

Cod liver and halibut liver and other fish liver yield oils with a high content of vitamins and other organic substances. They are, therefore, chiefly used in medicine. These oils remain in this heading whether or not their vitamin content has been increased by irradiation or otherwise, but they fall in Chapter 30 when put up as medicaments, or emulsified or containing other substances added with a view to therapeutic use.

…………………………………………………………………

10) Barangan sesuai diperjeniskan di bawah kod tarif 1504.10 900 sebagai fish-liver oils and their fractions; other di bawah Perintah Duti Kastam 2012 sebagaimana berikut:

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:

100 - - Solid fractions

900 - - Other

11) Barangan yang seakan sama telah diperjeniskan di bawah kod tarif 1504.10 900 melalui surat penjenisan rujukan fail KE.HT (96)431/01-1/ (869) bertarikh 8 September 2008.

12) Melalui semakan di dalam US CROSS Ruling rujukan NY 898225 bertarikh 3 Jun 1994 dan NY 815010 bertarikh 12 Disember 1995, subheading 1504.10 telah digunapakai ke atas barangan shark-liver oil.

13) Gambar:

http://rulings.cbp.gov/detail.asp?ru=898225�

Kod Tarif :

Fizikal barangan.

Keterangan barangan :

Barangan merupakan sebuah peralatan komunikasi berbentuk seperti recoder yang mempunyai dimensi 1.75 in x 12 in x 8 in dan berat 1.8 kg.Barangan ini dikenali sebagai Carrier-Current Ethernet Network Termination unit. Barangan berjenama Adtran, Model Netvanta 834T dan lebih dikenali sebagai Multiplexer / Mux.

Multiplexer.

Multiflexer berfungsi sebagai pemilih data/data selector.Multiflexer menerima beberapa jalur signal komunikasi data input yang mempunyai tranmisi berkapasiti rendah,kemudian menggabungkan data-data tersebut sebelum menyalurkan hanya satu signal output ke jalur tranmisi data berkapasiti tinggi.

Ini bermakna apabila beberapa terminal yang masing-masing menggunakan sebuah jalur bertranmisi kapasiti rendah dan berada jauh dari pusat komputer (sentral komputer/komputer berpusat), kos operasi keseluruhannya mahal dan kurang efisyen.

Dengan penggunaan multiplexer ini,signal-signal data input daripada channel bersendirian tadi dapat digabungkan (multiplex) menjadi hanya satu data output yang banyak untuk dihantar sebagai data output melalui channel/jalur bertranmisi tinggi tunggal yang lebih cekap dan menjimatkan.

Kesimpulannya – multiplexer adalah penggabung dua atau lebih signal input persendirian berkapasiti rendah dan menghantar singnal-singnal yang telah digabungkan menjadi satu signal output berkapasiti tinggi.

Gambar 1 : Multiplexer Netvanta 834T

373.MULTIPLEXER Nama Perdagangan: Carrier Ethernet Network Termination Unit Jenama : Adtran Model : NETVANTA 834T

8517.62 390

Spesifikasi Barangan.

- Physical H - 1.75 inc x W- 12 inc x D- 8 inc

- Weight -4 ponds

- Electrical -10 watts,0.2 amps@ 120 VAC

- Operation Altitude Range – 197 feet (60 meters)

to 13,000 feet (4000 meters)

- Connectors – SHDSL / T Enthernet / DB 9 Female - Interface - modem SHDSL

- Client interface – 4 autosensing

- Internet port – network WAN / Customer – LAN connection.

- AC Power - 100-200VAC -50/60Hz

- Bandwith indoor up 60 Mbps

- Designed for LAN (local area network) and WAN (wide area network)

Cara operasi/fungsi.

merupakan peralatan telekomunikasi untuk perkhidmatan jalur lebar.

Barangan ini dikenali sebagai Carrier-Current Ethernet Network Termination unit.

Jenama Adtran, Model Netvanta 834T dan lebih dikenali sebagai Multiplexer / Mux.

Barangan ini digunakan sebagai penerima beberapa input jalur signal tranmisi berkapasiti rendah dan menggabungkannya menjadi satu lalu menghantar signal tersebut sebagai output melalui tranmisi berkapasiti tinggi.

Barangan ini sesuai diperjeniskan di bawah kod tarif 8517.62 390 sebagai Other apparatus for carrier-current line system, berdasarkan alasan-alasan berikut :

Barangan ini berbentuk finish product dan merupakan peralatan ”communication apparatus” bagi perkhidmatan jalur lebar yang mempunyai fungsi sambungan LAN (Local Area Network).

Perintah Duti Kastam.

Berdasarkan Perintah Duti Kastam 2012, barangan ini sesuai diletakkan dibawah kod tarif 8517.62 390;

85.17 Telephone sets, including telephones for cellular networks or for other wireless networks; other apparatus for the tranmission 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 tranmission or reception apparatus of heading 84.43, 85.25, 85.27 or 85.28.

- Other apparatus for tranmission 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):

8517.61 000 - - Base station

8517.62 - - Machines for the reception, conversion and tranmission or regeneration of voice, images or other data,including switching and routing apparatus.

- - - Units of automatic data processing machines other

than those of heading 84.71 :

110 - - - - Control and adaptor units, including gateways,

bridges and routers.

190 - - - - Other

200 - - - Telephonic or telegraphic switching apparatus

- - - Apparatus for carrier-current line systems or for

digital line system :

310 - - - - Modems including cable modems and modem

cards

390 - - - - Other

Kod tarif di atas adalah sesuai kerana kepala 85.17 merujuk kepada other apparatus for the tranmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network.

Manakala sub kepala 62.390 merujuk kepada other apparatus

Berdasarkan Wikipedia :

for carrier-current line systems.

Carrier current is a method of low power AM (electronic broadcasting at low power to a smaller area) radio transmission that uses the AC electrical system of a building to propagate a medium frequency AM signal to a relatively small area, such as a building or a group of buildings.

This technique is used by many types of facilities that need to transmit radio to a small area. Carrier current is most often associated with college radio, high school radio, and hospital radio stations, but is also used at military bases, sports stadiums, convention halls, mental and penal institutions, trailer parks, summer camps, office buildings, and drive-in movie theaters. Many college stations that went on to obtain broadcasting licenses started out as carrier current stations because of the low cost and relative ease of starting up such a radio station.

Carrier current stations generally operate with very low power. A typical carrier current transmitter might be 5 to 30 watts, although using a building's AC wiring as an antenna is very inefficient and results in an effective radiated power of less than one watt. The usable range of the signal is usually less than 200 feet (60 meters). These signals cannot pass through utility transformers, however, and are prone to the electromagnetic interference from alternating current. Transmitters that use carrier current are very simple, making them an effective option for students interested in radio. Transmissions can be of good quality, although there is a low frequency background hum (60 hertz in North American installations) associated with carrier current, due to the alternating current.

Explanatory Note.

Barangan ini mendapat liputan dalam EN di muka surat XVI-8517-1

85.17 Telephone sets, including telephones for cellular networks or for other wireless networks; other apparatus for the tranmission 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 tranmission or reception apparatus of heading 84.43, 85.25, 85.27 or 85.28.

- Other apparatus for tranmission 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):

8517.61 - - Base station

8517.62 - - Machines for the reception, conversion and tranmission or regeneration of voice, images or other data,including switching and routing

http://en.wikipedia.org/wiki/Low-power_broadcasting�

http://en.wikipedia.org/wiki/Amplitude_modulation�

http://en.wikipedia.org/wiki/Broadcasting�

http://en.wikipedia.org/wiki/Electrical_power�

http://en.wikipedia.org/wiki/Mains_electricity�

http://en.wikipedia.org/wiki/Medium_frequency�

http://en.wikipedia.org/wiki/College_radio�

http://en.wikipedia.org/wiki/High_school_radio�

http://en.wikipedia.org/wiki/Hospital_radio�

http://en.wikipedia.org/wiki/Hospital_radio�

http://en.wikipedia.org/wiki/Military_bases�

http://en.wikipedia.org/wiki/Stadiums�

http://en.wikipedia.org/wiki/Trailer_park�

http://en.wikipedia.org/wiki/Summer_camp�

http://en.wikipedia.org/wiki/Drive-in_theater�

http://en.wikipedia.org/wiki/Drive-in_theater�

http://en.wikipedia.org/wiki/Radio_station�

http://en.wikipedia.org/wiki/Radio_station�

http://en.wikipedia.org/wiki/Watt�

http://en.wikipedia.org/wiki/Effective_radiated_power�

http://en.wikipedia.org/wiki/Transformer�

http://en.wikipedia.org/wiki/Electromagnetic_interference�

http://en.wikipedia.org/wiki/Alternating_current�

http://en.wikipedia.org/wiki/Mains_hum�

http://en.wikipedia.org/wiki/Hertz�

http://en.wikipedia.org/wiki/North_America�

apparatus.

Nota Chapter di muka surat XVI-8517-3 hingga 5 menyatakan bahawa :

(II) OTHER APPARATUS FOR TRANMISSION OR RECEPTION OF VOICE, IMAGES OR OTHER DATA, INCLUDING APPARATUS FOR COMMUNICATION IN AWIRED OR WIRELESS NETWORK (SUCH A LOCAL OR WIDE AREA NETWORK)

(G).Other communication apparatus.

This group includes apparatus wchich allows for the connection to a wired or wireless communication network or the tranmission or reception of speech or other sounds, images or other data within such a network.

Communication networks include...........Local Area Network (LAN),Metropolitan Area Networks (MAN) and Wide Area Network (WAN),......

This group includes :

(4). Multiplexers and related line equipment (e.g., transmitter,receivers or electro-optical converters).

Berdasarkan nota ( G ) (4) di atas, jelas menunjukkan bahawa multiplexer Netvanta bukan sejenis sebagaimana nota ( F ) yang merujuk kepada Transmitting and receiving apparatus for radia-telephony and radia- telegraphy.

Kod Tarif :

Barangan berbentuk bulat dan leper berukuran 2.50 cm diameter dan tebalnya 0.50 cm, berwarna kekuningan dan berbintik-bintik perang. Ia dibungkus dengan kertas dan diisi dalam bekas tiub sebelum dipek dalam kotak untuk jualan secara runcit.


Keterangan barangan berdasarkan Certificate of Analysis dan maklumat pada label pembungkusan adalah seperti berikut :-

Product Name Redoxon DA Vitamin C + Zinz Effervescent Tablets

Appearence

General Characters

Uniformity of Mass

Average Mass

Hardness

Disintegration time

Round flat tablets with bevelled edges, sparkled orange colour and odour of orange

Complies with Ph. Eur. Current edition

4492 mg

88 Newton

88 seconds

Ascorbic Acid (Vitamin C)

Assay of Drug Substances

Zinc (as zinc citrate trihydrate)

989 mg

9.8 mg

Nutrition Information

Vitamin / Mineral

Per Tablet

Vitamin C

1000 mg

374.FOOD SUPPLEMENTS Nama Perdagangan : Double Action Vitamin C + Zinc Jenama : Redoxon Model : Orange Flavour

2106.90 800

Zinc

10 mg

Image

Maklumat pada kotak pembungkusan, menyatakan bahawa barangan is used to supplement vitamin C and zinc requirements di mana vitamin C adalah penting untuk tulang, gigi dan gusi yang sihat sementara zinc merupakan essential mineral required by body to maintain good health. Barangan juga dinyatakan sebagai a dietary supplements of Vitamin C and Zinc seperti dicetak pada kotak pembungkus dan bekas tiub.

Cara pengambilan barangan ini ialah dengan mencampur satu biji tablet dalam satu gelas air untuk melarutkannya sebelum diminum.

Mesyuarat Panel Penetapan Penjenisan berpendapat barangan tersebut sesuai diperjeniskan di bawah kod tariff 2106.90 800 sebagai food supplements berdasarkan alasan-alasan berikut:

(i) Analisis pakar mengesahkan bahawa barangan mengandungi Vitamin C dan sebatian inorganik terutamanya zink dan sodium.

(ii) Maklumat pada label pembungkusan menyatakan barangan is used to supplement vitamin C and zinc requirements. Cetakan pada label pembungkusan juga menyatakan barangan adalah “a dietary supplements of Vitamin C and Zinc ” .

(iii) Tidak terdapat indikasi kegunaan barangan untuk mendianogsis, mencegah, merawat atau mengubati apa-apa penyakit. Walaupun pengambilan barangan ini akan membekalkan sebanyak 1000mg vitamin C, melebihi amaun keperluan harian nutrient seseorang mengikut Dietary Reference Intakes [(DRIs), ia tidak sesuai untuk diperjeniskan di bawah heading 30.03 atau 30.04 kerana tiada sebarang dakwaan

(claim) bahawa barangan adalah intended to treat any certain disease or condition sebagaimana yang dijelaskan dalam EN seperti berikut :

i. This heading covers medicinal preparations for use in the internal or external treatment or prevention of human or animal ailments. ………………………………………………

EN mukasurat Vl-3003-1

ii. This heading covers medicaments consisting of mixed or unmixed products, provided they are :


(a) Put up in measured doses or in forms such as tablets, ampoules (for example, re-distilled water, in ampoules of 1.25 to 10 cm3

, for use either for the direct treatment of certain diseases, e.g., alcoholism, diabetic coma or as a solvent for the preparation of injectable medicinal solutions), capsules, cachets, drops or pastilles, medicaments in the form of transdermal administration systems, or small quantities of powder, ready for taking as single doses for therapeutic or prophylactic use. …………………………...

(b) In packing for retail sale for therapeutic or prophylactic use. These refer to products (for example, sodium bicarbonate and tamarind powder) which, because of their packing and, in particular, the presence of appropriate indications (statement of disease or condition for which they are to be used, method of use or application, statement of dose, etc.) are clearly intended for sale directly to users (private persons, hospitals etc.) without repacking, for the above purposes.

These indications (in any language) may be given by label, literature or otherwise. However, the mere indication of pharmaceutical or other degree of purity is not alone sufficient to justify classification in this heading.

(iv) Barangan terkeluar daripada liputan heading 30.03 atau 30.04 dan sesuai di bawah heading 21.06 berdasarkan keterangan EN HS 2012 seperti berikut :

(a) Chapter Note 1(a) mukasurat Vl-30-1

1.- This Chapter does not cover :

(a) Foods or beverages (such as dietetic, diabetic or fortified foods, food supplements, tonic beverages and mineral water), other than nutritional preparations for intravenous administration (Section lV);

(b) mukasurat Vl-3003-3 dan Vl-3004-1 seperti berikut:

“ Further this heading excludes food supplements containing vitamin or mineral salts which are put up for the purpose of maintaining health or well-being but have

no indications as to use for the prevention or treatment of any ailment

. These products which are usually in liquid form but may also be put in powder or tablet form, are generally classified in heading 21.06 or Chapter 22.”

(v) Barangan ini adalah lebih sesuai diperjeniskan di bawah heading 21.06 sebagai food preparation seperti mana liputan di dalam EN HS 2012 muka surat IV-2106-1 dan IV-2106-3 seperti berikut :

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 :

(A) Preparations for use, either directly or after processing (such as cooking, dissolving or boiling in water, milk, etc.), for human consumption.

(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).

………………………………………………………………………………

The heading includes, inter alia :

(1) – (15) ………………………………

(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).

Kod Tarif :

Berdasarkan contoh yang dikemukakan barangan diperbuat daripada plastik berwarna opaque yang berukuran 7.8 x 1.2 x 2.4cm di mana pada satu permukaan terdapat cetakan ”BASS BAZUCA” seperti berikut:


Pemohon menyatakan barangan adalah butang operasi yang dihasilkan dari proses precision double injection untuk set Hi-Fi.

Pemohon juga mengesahkan bahawa barangan adalah butang untuk menghidupkan / mematikan bunyi bass di dalam Hi-Fi.

Mesyuarat Panel Penetapan Penjenisan berpendapat barangan ini sesuai diperjeniskan di bawah kod tarif 8529.90 990 sebagai parts suitable for use with the apparatus of heading 85.27 (for home audio system) berdasarkan alasan-alasan berikut:

• Barangan adalah komponen kepada Hi-Fi set iaitu butang untuk menghidupkan / mematikan bunyi bass di dalam set Hi-Fi.

• Barangan diperbuat daripada plastik, telah dicetak dengan perkataan ”BASS BAZUCA” dan mempunyai bentuk fizikal yang unik / khusus.

• Berdasarkan printout laman web yang dikemukakan oleh pemohon, barangan

375.BUTTON ASSY (PARTS OF AUDIO EQUIPMENT) Nama Perdagangan : Button Bazuca Jenama : Sony Model : SOX-6419 Part No. 4-411-569-01

8529.90 990

digunakan bagi model Hi-Fi jenama Sony seperti MHC-GPX33, MHC-GPX55, MHC-GPX77 dan MHC-GPX88.

• Kedudukan barangan dalam set Hi-Fi model MHC-GPX77 adalah seperti berikut:

Berdasarkan spesifikasi model Hi-Fi ini, barangan berfungsi sebagai Bass Boost Function iaitu butang untuk meningkatkan bunyi Bass yang dihasilkan.

• Home Audio System (Hi-Fi set) dijeniskan di bawah heading 8527 EN HS 2012 XVI-8527-1 seperti berikut:

85.27 ‑ Reception apparatus for radio-broadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock.

The sound radio‑broadcasting apparatus falling in this heading must be for the reception of signals by means of electro‑magnetic waves transmitted through the ether without any line connection.

This group includes:

(1) …………………………… (4)

(5) Stereo systems (hi-fi systems) containing a radio receiver, put up in sets for retail sale, consisting of modular units in their own separate housing, e.g., in combination with a CD player, a cassette recorder, an amplifier with equaliser, loudspeakers, etc. The radio receiver gives the system its essential character.

• Barangan adalah komponen kepada butang Bass sebuah Hi-Fi yang memenuhi maksud ‘parts’ sebagaimana penjelasan Note 2 kepada Section XVI EN HS 2012

mukasurat XVI-2 berikut:

2. Subject to Note 1 to this Section, Note 1 to Chapter 84 and Note 1 to Chapter 85, parts of machines (not being parts of the articles of heading 84.84, 85.44, 85.45, 85.46 or 85.47) are to be classified according to the following rules:

(a) ………………………………………..;

(b) Other parts, if suitable for use solely or principally with a particular kind of machine, or with a number of machines of the same heading (including a machine of heading 84.79 or 85.43) are to be classified with the machines of that kind or in heading 84.09, 84.31, 84.48, 84.66, 84.73, 85.03, 85.22, 85.29 or 85.38 as appropriate. However, parts which are equally suitable for use principally with the goods of headings 85.17 and 85.25 to 85.28 are to be classified in heading 85.17.

(c) ………………………..

• Kesemua barangan mendapat liputan di dalam EN HS 2012 XVI-8529-1 seperti berikut

85.29 ‑ Parts suitable for use solely or principally with the apparatus of headings 85.25 to 85.28.

8529.10‑ Aerials and aerial reflectors of all kinds; parts suitable for use therewith

8529.90‑ Other

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.

Kod Tarif :

Barangan merupakan bahan lebihan industri plastik. Sample dikatakan dari jenis polyvinyl chloride plastik scrap berbagai warna dan saiz.


Barangan ini dikatakan akan digunakan kitar semula untuk membuat barang seperti kasut, selipar dan lain-lain atau dkatakan manufacture of PVC rain boots, slippers and sandals sole in black colour

Gambar barangan serta carta aliran pengeluaran barangan adalah seperti berikut:

Berdasarkan kepada Laporan Jabatan Kimia Malaysia No Makmal B(IK)00175/13 bertarikh 17.09.2013 barangan adalah berupa kepingan plastik yang telah dipotong-potong dalam berbagai saiz . Setelah dianalisa sampel didapati mengandungi Poly(vinyl chloride) , phthalate plasticizer dan 9.4 % bahan inorganik yang mengandungi kebanyakan sebatian titanium serta sebatian calcium. Barangan dikatakan waste PVC scrap.

Fakta:

376.POLYVINYL CHLORIDE (PVC) SHEET

Nama Perdagangan : Polyvinyl Chloride (PVC) Sheet

3915.30 900

Barangan ini dikatakan akan digunakan kitar semula untuk membuat barang seperti kasut, selipar dan lain-lain atau dkatakan manufacture of PVC rain boots, slippers and sandals sole in black colour

Barangan yang merupakan waste PVC Scrap mengalami proses pengilangan sehingga menjadi barang siap seperti kasut getah, slippers dan lain-lain keluaran plastik

Barangan ini sesuai diperjeniskan mengikut GIR 1 dan 6 di bawah kod tarif 3915.30 900 sebagai Waste , Paring and Scrap of Plastics berdasarkan alasan-alasan berikut:

Barangan mendapat liputan yang spesifik seperti dalam Nota EN Sub-Chapter ll muka surat VII-3915-1

Heading 39.15

39.15 - Waste, parings and scrap, of plastics.

3915.10 - Ofpolymers of ethylene

3915.20 -Of polymers of styrene

3915.30 -Of polymers of vinyl chloride

3915.90 - Of other 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.

Mengikut Perintah Duti Kastam 2012 dagangan jelas diperjeniskan di bawah Kod tarif 3915.30 900

PERINTAH DUTI KASTAM 2012

II,- WASTE, PARINGS AND SCRAP, SEMI-

MANUFACTURURE; ARTICLE

39.15 Waste, paring and scrap, of plastics.

3915 .10 - Of polymers of ethylene

3915 .20 - Of polymers of styrene

3915 .30 - Of polymers of vinyl chloride

100 - - Of non-rigit cellular products

900 - - Other

Barangan yang seakan sama juga pernah dipenjeniskan sama Ruj : KE.HT(96)431/ 01-1 (660) bertarikh 25 Feb 2008 .

Kod Tarif :

Barangan berupa butiran-butiran kecil berbentuk silinder (pellet) bersaiz lebih kurang 3mm panjang dan berwarna hitam dipek didalam jumbo bag 25 kgs/bag.


Berdasarkan maklumat dari pihak syarikat barangan ini diperolehi melalui proses recycle plastic waste/scrap. Plastic waste/scrap ini diproses semula melalui proses sorting, crushing ,extrusion untuk menjadi pellet (primary form).

Barangan digunakan sebagai bahan mentah di dalam pengilangan barangan plastik berasaskan PVC seperti rain boots, slippers , sandals dan lain-lain.

Berdasarkan maklumat dari pihak syarikat barangan ini diperolehi melalui proses recycle plastic waste/scrap. Plastic waste/scrap ini diproses semula melalui proses sorting, crushing ,extrusion untuk menjadi pellet (primary form).

Mesyuarat Panel Penetapan Penjenisan mencadangkan barangan ini sesuai diperjeniskan di bawah kod tarif 3904.22 900 sebagai other plasticised polymer of vinyl chloride in primary form berdasarkan alasan-alasan berikut :

i) Berdasarkan analisis kimia, barangan berupa ketulan pelbagai bentuk berwarna hitam dan hasil analisis barangan mengandungi Poly(viny chloride), phthalate plasticizer dan 46.6% bahan inorganik yang kebanyakannya calcium carbonate.

ii) Menurut wikipedia , phthalates or phthalate esters, are esters of phthalic acid and are mainly used as plasticizers (substances added to plastics to increase their flexibility, transparency, durability, and longevity). They are used primarily to soften polyvinyl chloride (PVC).

iii) Barangan dalam bentuk pellet sesuai sebagai primary form sepertimana keterangan Nota 6 kepada Chapter 39 EN muka surat VII-39-2 seperti berikut:

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

(a) ………………. (b) Blocks of irregular shape, lumps, powders (including moulding

powders), granules, flakes and similar bulk forms.

iv) Barangan adalah sejenis plastic waste/scrap ini diproses semula melalui proses sorting,

377.POLYMER OF VINYL CHLORIDE IN PRIMARY FORM Nama Perdagangan : Waste PVC Scrap

3904.22 900

http://en.wikipedia.org/wiki/Esters�

http://en.wikipedia.org/wiki/Phthalic_acid�

http://en.wikipedia.org/wiki/Plasticizer�

http://en.wikipedia.org/wiki/Plastic�

http://en.wikipedia.org/wiki/Polyvinyl_chloride�

crushing ,extrusion untuk menjadi pellet (primary form).Barangan tidak sesuai diperjeniskan di bawah heading 39.15 sebagai plastics waste or scrap kerana terdapat exclusion mengenai barangan seperti ini seperti mana keterangan di dalam EN mukasurat VII-3915-1 seperti berikut:

39.15 - Waste, parings and scrap, of plastics. ………………

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).

v) Barangan ini mendapat liputan di dalam EN HS2012 mukasurat VII-3904-1 seperti berikut : 39.04 - Polymers of vinyl chloride or of other halogenated olefins, in

primary forms.

………………

- Other poly(vinyl chloride) :

3904.21 - - Non-plasticised

3904.22 - - Plasticised

This heading covers poly(vinyl chloride) (PVC), vinyl chloride copolymers, vinylidene chloride polymers, 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.

PVC is a rigid colourless material with limited heat stability and with a tendency to adhere to metallic surfaces when heated. For these and other reasons, it is often necessary to add stabilisers, plasticisers, extenders, fillers, etc. to make useful plastics.

Kod Tarif :

Barangan dalam bentuk film yang mempunyai dua permukaan iaitu permukaan licin dan permukaan kesat. Ia merupakan jenis BOPP Film yang telah disalut dengan lapisan EVA


Jenis Thermal Laminate BOPP Films ini digunakan dalam perindustrian paperboard lamination untuk meningkatkan kualiti dan rupa. Used in papaerboard Lamination for:

• Book / mazazine covers • Posters / brouchers / flyers • Advertising pullouts • Graphic art

Berdasarkan dari keterangan yang diberi Terma lamina filem BOPP adalah berbeza daripada filem BOPP biasa. Thermal laminate BOPP menggunakan filem BOPP dan sebagai filem asas dan mempunyai proses nilai tambah dalam proses pembuatan untuk lapisan lamina penyemperitan eva ke filem asas (extrusion layer of eva onto the base film.).

Penggunaan utama filem BOPP biasa adalah untuk pembungkusan produk seperti makanan ringan, makanan segar, produk manisan dan outer-wraps of boxes (misalnya kotak kadbod kosmetik)

Penggunaan utama untuk haba filem BOPP lamina adalah untuk papan kertas laminasi. Ia digunakan untuk laminate book covers , magazine covers, hasil seni, brouchers, risalah, peta, bahan perniagaan, sisipan pengiklanan, alat bantu visual, dan lain-lain

Gambar contoh barangan adalah seperti berikut:

378.LAMINATED BOPP FILM Nama Perdagangan : LAMINATED BOPP FILM Type : Matte Jenama : ASTRIA

3920.20 200

Laporan pakar dari Jabatan Kimia mengesahkan barangan mengikut sample yang dikemukakan adalah seperti berikut:

Fakta

Sampel berupa film yang berukuran 102cm X 28 cm (panjang x lebar) dengan ketebalan 0.026mm. Sampel mempunyai sebelah permukaan yang licin dan kesat.

Setelah dianalisa, didapati permukaan licin adalah polypropylene manakala permukaan kesat adalah ethylene/vinyl acetate copolymer. Mengikut lampiran yang dikembarkan, kegunaan barangan adalah untuk thermal lamination application. Barangan juga dikatakan terdiri daripada 15 micron matte BOPP film with a 10 mi EVA chemical coating.

Thermal laminate BOPP Film, merupakan jenis BOPP Film yang telah disalut dengan lapisan kimia EVA .

OPP

EVA sealant layer

Treated matte layer

4.3 Menurut MSDS barangan adalah :

Product Name : Thermal laminate Film – Transparent ]

COMPOSITION

Meterial Biaxially oriented polypropylene film with ethyl vinyl acetate extrusion layer

Base film Biaxially oriented polypropylene film

Additives may be present Silica ˂ 1 %

PHYSICAL AND CHEMICAL PROPERTIES

Form Transparent film

Colorr Colorless

Odor Negligible

Melting point ~ 170°C for OPP Base film, ethyl vinyl acetate extrusion layer may melt at lower tempreture

Solubility in water Insoluble


Berdasarkan kepada risalah yang dikemukakan kandungan bahan mentah dalam barangan ini adalah seperti berikut:

• Anti Block • Copolymer • Homopolymer • Eva

Barangan ini sesuai diperjeniskan di bawah kod tarif 3920.20 200 sebagai Biaxially oriented polypropylene (BOPP) film berdasarkan alasan-alasan berikut :

Laporan pakar dari Jabatan Kimia mengesahkan barangan mempunyai sebelah permukaan yang licin dan kesat. Permukaan licin adalah polypropylene manakala permukaan kesat adalah ethylene/vinyl acetate copolymer. Kegunaan barangan adalah untuk thermal lamination application. Barangan juga dikatakan terdiri daripada 12 micron matte BOPP film

with a 10 mi EVA chemical coating.

Barangan mendapat liputan dalam Explanatory Notes HS 2012, muka surat VII-3920-1

39.20 - Other plates, sheets, film, foil and strip, of

plastics, non-cellular and not reinforce laminatesupported or similarly combined with other materials (+).




Chapter 39


ChapterNotes.

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) and to 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

5.3.3 Barangan yang dipohon dinyatakan dalan PDK 2012


39.20

3920

3920

.10

.20

100

200

900

- Other plates,sheets,film, foil and strip, of plastics.non-cellular and not reinforced, laminated, supperted or similary combined with other materials

- Of polymers of ethylener:

- Of polymers of propylene:

- - Plates and sheets

- - Biaxially oriented polypropylene (BOPP) film - - Other

Kod Tarif :

Barangan menyerupai film yang mempunyai dua permukaan iaitu permukaan licin dan permukaan kesat. Ia merupakan jenis BOPP Film yang telah disalut dengan lapisan EVA


Jenis Thermal Laminate BOPP Films ini digunakan dalam perindustrian paperboard lamination untuk meningkatkan kualiti dan rupa. Used in papaerboard Lamination for:

• Book / mazazine covers, • Posters / brouchers / flyers • Advertising pullouts Graphic art

Berdasarkan dari keterangan yang diberi Terma lamina filem BOPP adalah berbeza daripada filem BOPP biasa. Thermal laminate BOPP menggunakan filem BOPP dan sebagai filem asas dan mempunyai proses nilai tambah dalam proses pembuatan untuk lapisan lamina penyemperitan eva ke filem asas (extrusion layer of eva onto the base film.).

Penggunaan utama filem BOPP biasa adalah untuk pembungkusan produk seperti makanan ringan, makanan segar, produk manisan dan outer-wraps of boxes (misalnya kotak kadbod kosmetik)

Penggunaan utama untuk haba filem BOPP lamina adalah untuk papan kertas laminasi. Ia digunakan untuk laminate book covers , magazine covers, hasil seni, brouchers, risalah, peta, bahan perniagaan, sisipan pengiklanan, alat bantu visual, dan lain-lain


379.LAMINATED BOPP FILM Nama Perdagangan : LAMINATED BOPP FILM Type : CLEAR (Transparent) Jenama : ASTRIA

3920.20 200

Fakta

Laporan pakar dari Jabatan Kimia melalui no. Makmal : No Makmal B(IK)00327/13 bth 06.09.2013 mengesahkan barangan mengikut sample yang dikemukakan adalah seperti berikut:

Sampel berupa film yang berukuran 104cm X 43 cm (panjang x lebar) dengan ketebalan 0.023mm. Sampel mempunyai sebelah permukaan yang licin dan kesat.

Setelah dianalisa, didapati permukaan licin adalah polypropylene manakala permukaan kesat adalah ethylene/vinyl acetate copolymer.Mengikut lampiran yang dikembarkan, kegunaan barangan adalah untuk thermal lamination application. Barangan juga dikatakan terdiri daripada 12 micron matte BOPP film with a 10 mi EVA chemical coating.

Thermal laminate BOPP Film, merupakan jenis BOPP Film yang telah disalut dengan lapisan kimia EVA .

Menurut MSDS keterangan barangan adalah :

OPP

EVA sealant

Treated matte

Product Name : Thermal laminate Film – Transparent ]

COMPOSITION

Meterial Biaxially oriented polypropylene film with ethyl vinyl acetate extrusion layer

Base film Biaxially oriented polypropylene film

Additives may be present Silica ˂ 1 %

PHYSICAL AND CHEMICAL PROPERTIES

Form Transparent film

Colorr Colorless

Odor Negligible

Melting point ~ 170°C for OPP Base film, ethyl vinyl acetate extrusion layer may melt at lower tempreture

Solubility in water Insoluble


Berdasarkan kepada risalah yang dikemukakan kandungan bahan mentah dalam barangan ini adalah seperti berikut:

• Anti Block • Copolymer • Homopolymer • Eva

Barangan ini sesuai diperjeniskan di bawah kod tarif 3920.20 200 sebagai Biaxially oriented polypropylene (BOPP) film berdasarkan alasan-alasan berikut :

Laporan pakar dari Jabatan Kimia mengesahkan barangan mempunyai sebelah permukaan yang licin dan kesat. Permukaan licin adalah polypropylene manakala permukaan kesat adalah ethylene/vinyl acetate copolymer. Kegunaan barangan adalah untuk thermal lamination application. Barangan juga dikatakan terdiri daripada 12 micron matte BOPP film with a 10 mi EVA chemical coating.

Barangan mendapat liputan dalam Explanatory Notes HS 2012, muka surat VII-3920-1

39.20 - Other plates, sheets, film, foil and strip, of

plastics, non-cellular and not reinforce laminate supported or similarly combined with other materials (+).




Chapter 39


ChapterNotes.

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) and to 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

5.3.3 Barangan yang dipohon telah dinyatakan dalan PDK 2012


39.20

3920

3920

.10

.20

100

200

900

- Other plates,sheets,film, foil and strip, of plastics.non-cellular and not reinforced, laminated, supperted or similary combined with other materials

- Of polymers of ethylener:

- Of polymers of propylene:

- - Plates and sheets

- - Biaxially oriented polypropylene (BOPP) film - - Other

Kod Tarif :

Barangan merupakan cecair jernih tidak bewarna.yang yang mempunyai dua komponen iaitu :


• HIPEC (R) QI-4939 Semiconductor protective Coating. • HIPEC (R) Q1-4939 Curing Agent

Mengikut analisis pakar barangan terdiri daripada sebatian silicone. Yang terdiri daripada two-component solventless silicone gel or elastomer .

Kegunaan barangan adalah sebagai penyalut dalam industri semikonduktor (to be used as encapsulant in semiconductor industry)

Komposisi barangan adalah terdiri daripada Xylene Dimethy, Methychyorogen Siloxane.

Diskripsi barangan :HIPEC Q1-4939 Semiconductor:

Protective coating is high purity, two-part, solventless silicone designed for the protecttion of semiconductor junction surfaces that have higher levels of integration. It is chemically compatible with most device surfaces, provides physical protection of the chip and inter-connection wires, and provides stress relief for delicate device leads and the die. Other secondry features include protection against contamination of the junction surface, shielding againsts alpha particle penetration and stabilization of device characteristics. The product can be cured to a soft gel or a compliant elastomer by varying the mix ratio used.

Features

Significant features of HIPEC Q1-4939 Semiconductor Protective Coating include:

• High purity • 4. Solventless silicone gel or elastomer • Protection from mechanical stress and strain • Protection from thermo-mechanical shock • Excellent adhesion to common electronic device and circuit substrates with

superior moisture resistance • Flexibility from high to extremely low resistance • Flexibility from high to extremely low temperature • Excellent electrical properties over a wide operating temperature range

380.SILICON IN PRIMARY FORM Nama Perdagangan : Dow Corning Hipec Qi – 4939 Protective Coating Model: QI-4939 Jenama : DOW CORNING

3910.00 000

• Protection from moisture, dirt and other atmospheric contaminants • Exertion of mininum stress to the chip and the bonding wires in gel form • Sheild against alpha particle radiation and is itself a low alpha particle generator.

How to used

HIPEC Q1-4939 Semiconductor protective Coating is a two-component product that consist of a base and mix ratio toprovide different cured cinsistance

Berdasarkan MSDS No 01862456 spesifikasi barangan adalah seperti berikut:

PART A (BASE) PART B (CURING

AGENT)

Generic Description

Silicone elastomer Silicone elastomer

Physical form

Liquid Liquid

Flash point 250° C (Close Cup) >101.1° C (Close Cup)

Specific Gravity @25%

1.05 1.01

Viscosity 6000 cSt 3000 cSt

Boiling point

>35°C/95°F >35°C/95°F

Supplement

State

Compliance

Information

(New

Jersey )

WT %

>60.0

30.0-60.0

Dimethyl siloxane, dimethylvinyl-terminated.

Dimethylvinylated and

WT %

Dimethyl siloxane, dimethylvinyl-terminated.

Dimethylvin

>60.0

15.0-40.0

1.0 – 5.0

trimethylated silica

Tetra (trimethylsiloxy) silane

7.0– 13.0

ylated and trimethylated silica

Dimethyl, methylhydrogen siloxane

Description

2-part clear heat cure, cures to elastomer or gel depending on mix ratio, good flowability

Heat Cure

26 Minutes @ 125° C

Specific Gravity @ 25C = 1.03

Viscosity (Part A) = 2125 mPa.s

Viscosity (Part B) = 5400 mPa.s

Analisa kimia mengesahkan seperti berikut:

Barangan adalah terdiri daripada sebatian silicone.

Kod tariff dicadangkan adalah 3910.00 000 sebagai “silicone in primary form”.

Maklumat dari Wikipedia menyatakan bahawa : the most common siloxane is linear polydimethylsiloxane (PDMS), a silicone oil.

Polydimethylsiloxane From Wikipedia, the free encyclopedia

Jump to: navigation, search

http://en.wikipedia.org/wiki/Polydimethylsiloxane#mw-navigation�

http://en.wikipedia.org/wiki/Polydimethylsiloxane#p-search�

Polydimethylsiloxane

poly(dimethylsiloxane)

PDMS dimethicone

E900

Polydimethylsiloxane (PDMS) belongs to a group of polymeric organosilicon compounds that are commonly referred to as silicones.[1] PDMS is the most widely used silicon-based organic polymer, and is particularly known for its unusual rheological (or flow) properties. PDMS is optically clear, and, in general, inert, non-toxic, and non-flammable. It is also called dimethicone and is one of several types of silicone oil (polymerized siloxane). Its applications range from contact lenses and medical devices to elastomers; it is also present in shampoos (as dimethicone makes hair shiny and slippery), food (antifoaming agent), caulking, lubricating oils, and heat-resistant tiles.

Ketetapan

Barangan ini sesuai diperjeniskan di bawah kod tarif 3910.00 000 sebagai Silicone in primary form berdasarkan alasan-alasan berikut:

Barangan terdiri daripada 2 bahagian ia itu Part A (Base) dan Part B (Curing Agent) dalam bentuk liquid form dan dipek dalam botol plastik.

Berdasarkan kepada maklumat dalam MSDS,

Part A (Base)

Dimethyl siloxane, dimethylviny l- terminated, Dimethylvinylated and trimethylated silica dan Tetra (trimethylsiloxy) silane

mengandungi :

http://en.wikipedia.org/wiki/Organosilicon�


http://en.wikipedia.org/wiki/Polydimethylsiloxane#cite_note-1�

http://en.wikipedia.org/wiki/Silicon�

http://en.wikipedia.org/wiki/Organic_compound�

http://en.wikipedia.org/wiki/Polymer�

http://en.wikipedia.org/wiki/Rheology�

http://en.wikipedia.org/wiki/Silicone_oil�


http://en.wikipedia.org/wiki/Siloxane�

http://en.wikipedia.org/wiki/Elastomer�

http://en.wikipedia.org/wiki/Caulking�

http://en.wikipedia.org/wiki/File:PmdsStructure.png�

http://en.wikipedia.org/wiki/File:Silicone-3D-vdW.png�

Part B (Curing Agent)

Dimethyl siloxane, dimethylvinyl – terminated, Dimethylvinylated and trimethylated silica , Dimethyl dan methylhydrogen siloxane

Mengandungi :

Part A dan Part B perlu dicampur mengikut kesesuaian pengguna untuk menjadi single material for usage yang akan digunakan sebagai Protective coating is high purity, two-part, solventless silicone designed for the protecttion of semiconductor junction surfaces that have higher levels of integration. It is chemically compatible with most device surfaces, provides physical protection of the chip and inter-connection wires, and provides stress relief for delicate device leads and the die.

Analsia pakar mengesahkan kedua-dua barangan terdiri daripada sebatian silicone in primary form

Berdasarkan kepada pengesahan pakar, kedua-dua barangan menepati kehendak Note 6, Chapter 39 muka surat VII-39-2 dan juga keterangan General notes mukasurat VII-39-11 iaitu :

Chapter 39


Notes

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

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

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

GENERAL

Primary forms

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

(1) Liquids and pastes. These may be the basic polymer which requires .. curing" by heat or otherwise to form the finished material, or may be dispersions (emulsions and suspensions) or solutions of the uncured or partly cured materials. In addition to substances necessary for" curing" (such as hardeners (cross-linking agents) or

other co-reactants and accelerators), these liquids or pastes may contain other materials such as plasticisers, stabilisers, fillers and colouring matter, chiefly intended to ve the finished products special physical properties or other desirable characteristics. 1he liquids and pastes are used for casting, extrusion, etc., and also as impregnating materials, suiface coatings, bases for varnishes and paints, or as glues, thickeners, flocculants, etc.

Barangan mendapat liputan di dalam keterangan EN HS 2012 mukasurat VII-3910-1 kepada heading 39.10 iaitu

39.10 - Silicones in primary form.

The silicones of this heading are non-chemically defmed products containing in the molecule more than one silicon-oxygen-silicon linkage, and containmg organic groups connected to the silicon atoms by direct sihcon-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, insulatina or waterproof coatings, etc., where stability at high temperature is reguired. They are also used in the preparation of laminates with glass fibre, asbestos or nuca as the reinforcing material, as flexible moulds and for electrical encapsulation.

Barangan yang seakan-akan sama pernah dipenjeniskan melalui rujukan :

5.7.1 KE.HT(96)431/01-274 bth 25.06.2008

5.7.2 KE.HT(96)431/01-535 bth 22.04.2008

5.7.3 KE.HT(96)431/01-536 bth 18.04.2008

Kod Tarif :

Berdasarkan contoh yang dikemukakan, barangan adalah pepejal kenyal keputihan di dalam botol kaca 500g.


Spesifikasi barangan berdasarkan Material Safety Data Sheet adalah seperti berikut:

Specification

Chemical Family Silicone

Physical Form Liquid

Colour Translucent White

Odour Slight Odour

Boiling Point >35oC / 95oF

Flash Point >100oC

Pemohon mengesahkan perkara berikut:

a. JCR6161 has very high viscosity but still flowable. b. Reasons as to why the material has turned solid:

i. JCR6161 needed to be stored under Cold Temperature below -5o

ii. if the product has been exposed to temperature exceeding 0

C (including during transportation)

o

C, its viscosity will increase and solidify to elastomer which is called curing process.

Barangan digunakan untuk semiconductor coating.

Mesyuarat Panel Penetapan Penjenisan berpendapat barangan ini sesuai diperjeniskan di bawah kod tarif 3910.00 000 sebagai silicones in primary form berdasarkan alasan-alasan berikut:

• Barangan adalah silicones resin di dalam bentuk cecair keputihan yang akan bertukar menjadi pepejal kenyal apabila terdedah kepada suhu melebihi 0o

C.

• Berdasarkan pengesahan analisis pakar, barangan terdiri daripada

381.SILICONE IN PRIMARY FORM Nama Perdagangan : Semiconductor Junction Coating Jenama : JCR6161 Model : Dow Corning

3910.00 000

poly(dimethylsiloxane).

• Berdasarkan Safety Data Sheet barangan adalah silicone iaitu sejenis polymer.

• Barangan digunakan untuk semiconductor coating.

• Bentuk fizikal barangan adalah translucent white liquid maka ianya masih dalam bentuk primary form sebagaimana dinyatakan dalam Note 6 kepada Chapter 39 EN HS 2012 mukasurat VII-39-2:

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

• Mengikut General Note Chapter 39 mukasurat VII-39-11, bahan-bahan lain seperti fillers adalah dibenarkan di dalam liquids in primary form sebagaimana berikut:

Primary forms Headings 39.01 to 39.14 cover goods in primary forms only. The expression “primary forms” is defined in Note 6 to this Chapter. It applies only to the following forms: (1) Liquids and pastes. These may be the basic polymer which requires “curing” by heat or otherwise to form the finished material, or may be dispersions (emulsions and suspensions) or solutions of the uncured or partly cured materials. In addition to substances necessary for “ curing ” (such as hardeners (cross-linking agents) or other co-reactants and accelerators), these liquids or pastes may contain other materials such as plasticisers, stabilisers, fillers and colouring matter, chiefly intended to give the finished products special physical properties or other desirable characteristics. The liquids and pastes are used for casting, extrusion, etc., and also as impregnating materials, surface coatings, bases for varnishes and paints, or as glues, thickeners, flocculants, etc.

• Barangan ini mendapat liputan dalam EN HS 2012 mukasurat VII-3910-1 seperti

berikut: 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) Silicone oils and greases ……………………………….. (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, ……………………………………

Kod Tarif :

Barangan dalam bentuk cecair jernih (translucent) dinamakan sebagai 4011 Clean Coating. Spesifikasi barangan berdasarkan makluman yang dikemukakan dan Chemistry Safety Data Sheet adalah seperti berikut:


Product Name

Chemical Family

- 4011 Clean Coating - Sillicon Elastomer

Use - Corrosion Resistant Coating

Components Name

- Dimethyvinylated and trimethylated silica - Dimethyl, methylydrogen siloxane - Dimethyl siloxane, dimethylvinyl-

terminated - Xylene - Ethylbenzene

Wt %

10.0 – 30.0

5.0 – 10.0

˃ 60.0

0.23

˂ 0.1

Features

- One-part solventless silicon elastomer

- Flowable - Fast thermal cure; clear; resist

humidity and other harsh environments; good dielectric properties; self-prime adhension

Physical & Chemical Properties

Physical Form

Colour

Odor

- Liquids - Translucent White - Some Odor - 1.0 - 800 cP - ˃ 35oC / 95o

- 15 ms F

382.SILICONE IN PRIMARY FORM Nama Perdagangan:Low Temperature Cure Coating Jenama : CC-4011 Model : Dow Corning

3910.00 000

Specific Gravity @ 25o

Viscosity

C

Boiling Point

Heat Cure @ 110o

Dielectric Strength

C

- 530 volt/mil

4011 Clean Coating adalah barangan siap yang akan digunakan terus dalam semiconductor industry as encapsulant for optical mouse applications. Ia perlu melalui proses heat-curing to form the finish material.

Barangan ini sesuai diperjeniskan di bawah kod tariff 3910.00 000 sebagai silicones in primary forms berdasarkan alasan-alasan berikut :

(i) Analisis pakar Jabatan Kimia mengesahkan bahawa barangan terdiri daripada silicone polymer.

(ii) Barangan akan digunakan sebagai encapsulant in semiconductor industry. Ia merupakan barangan siap dan perlu melalui proses heat-curing to form the finished material.

(iii) Barangan dalam bentuk cecair jernih tidak berwarna. Ia memenuhi kriteria sebagai primary form sebagaimana dijelaskan dalam Nota 6 kepada Chapter 39 EN HS 2012 mukasurat Vll-39-2 (kandungan 6 ) seperti berikut :

Chapter 39 Plastics and articles thereof

Notes.

……………………………………………..

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

(a) Liquids and pastes, including dispersion (emulsions and suspensions) and solution;

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

Primary forms

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

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

(2) ………………………………………………

(3) ………………………………………………….

Barangan mendapat liputan di dalam keterangan EN HS 2012 mukasurat VII-3910-1 kepada heading 39.10, iaitu;

39.10 - Silicones in primary forms

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

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

(1) ……………………………….. (2) Slicone 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 encapsulant.

(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 manufactures. An application in the medical field is the manufacture of automatic brain valves used in cases of hydrocephalus

Kod Tarif :

Barangan yang dinamakan sebagai Aluminium Coil adalah berbentuk kepingan logam yang nipis berwarna perak yang di katakan sebagai aluminium.


Barangan juga di katakan sejenis uncoated aluminium coil.

Barangan adalah seperti gambar di bawah.

Saiz barangan adalah seperti berikut :-

(i) Kepingan bersaiz 30.0 cm x 21.0 cm dengan ketebalan 0.08 mm.

Berdasarkan maklumat pemohon, bentuk barangan di import adalah dalam bentuk roll .

Mengikut maklumat pemohon juga, kegunaan/fungsi barang adalah untuk menghasilkan Aluminium Composite Panel dimana bahan aluminium ini di lapisi dengan bahan-bahan lain untuk menghasilkan Aluminium Composite Panel.

Mesyuarat Panel Penetapan Penjenisan Bil.126 /2013 mencadangkan barangan ini sesuai diperjeniskan di bawah kod tarif 7607.11 000 sebagai aluminium foil ,rolled, not backed, but

383.UNCOATED ALUMINIUM FOIL Nama Perdagangan : Aluminium Coil Thickness Not Exceeding 0.2mm

7607.11 000

not further worked

Barangan adalah berbentuk coil sesuai di bawah Chapter Note 1(d) sebagaimana keterangan di dalam EN HS 2012 muka surat XV-76-1 iaitu:

Note 1(d): Plates,sheets,strip and foil

Flat-surfaced products(other than the unwrought products of heading 76.01),coiled or not,of solid rectangular (other than square) cross-section with or without rounded corners (including ̋ modi fied rectangles ̋ of which two opposite sides are convex arcs,the other two sides being straight,of equal length and parallel) of a uniform thickness,which are :

- Of rectangular (including square) shape with a thickness not exceeding one-tenth of the width

- Of a shape other than rectangular or square,of any size,provided that they do not assume the character of articles or products of other headings.

Bagi sampel di mana barangan saiz 30.0 cm x 21.0 cm dengan ketebalan 0.08 mm , barangan sesuai di bawah kepala 76.07 kerana saiz barangan kurang daripada 0.2 mm sebagaimana keterangan di dalam EN HS 2012 muka surat XV-7607-1 iaitu: This heading covers the products defined in Chapter Note 1(d),when of a thickness not exceeding 0.2 mm.

Barangan mendapat liputan di dalam HS 2012 EN muka surat XV-7607-1 seperti berikut:

7607- Aluminium foil (whether or not printed or backed with paper, paperboard,plastics or similar backing materials) of a thickness (excluding any backing) not exceeding 0.2 mm(t)

-Not backed:

7607.11 000--Rolled but not futher worked

Kod Tarif :

Barangan adalah 60 kapsul berwarna kuning berukuran 2.2cm (panjang) x 0.8cm (diameter) yang dibungkus di dalam botol plastik berwarna putih dan di dalam kapsul terdapat cecair berwarna kekuningan.


Berdasarkan label pembungkusan, setiap kapsul barangan mengandungi:

Livaga

rd

1

Polyunsaturated Phospholipids

(Source: Soybean Lecithin)

317mg

2 Alpha Lipoic Acid 50mg

Ayat “Indication: As a dietary supplement.” dicetak pada botol dan kotak pembungkusan barangan seperti gambar berikut:

384.FOOD SUPPLEMENTS Nama Perdagangan : Livagard Jenama : Live-well

2106.90 800

Berdasarkan laman sesawang produk Live-well barangan dikatakan for protection against fatty liver and other liver-related conditions di mana ia boleh menggantikan sel-sel yang mati (dead cells are replaced with new cells and liver starts to repair itself).

Barangan diambil secara oral, 2 kapsul 3 kali sehari.

Barangan tersebut sesuai diperjeniskan di bawah kod tariff 2106.90 800 sebagai food supplements berdasarkan alasan-alasan berikut :

• Barangan adalah makanan tambahan untuk kesihatan yang bertujuan melindungi hati (for protection against fatty liver and other liver-related conditions) di dalam pembungkusan untuk retail sales.

• Analisis pakar mengesahkan bahawa barangan mengandungi mengandungi phospholipid dan campuran asid lemak terutamanya linoleic acid, oleic acid, palmitic acid, linolenic acid dan stearic acid iaitu sesuai dengan komposisi minyak soyabean.

• Berdasarkan label pembungkusan dan analisis pakar, barangan terdiri daripada 2 bahan utama iaitu phospholipid dan campuran beberapa jenis asid lemak (Alpha Lipoic Acid) maka ia adalah sejenis preparation.

• Laman sesawang produk Live-well menyatakan barangan bertujuan sebagai makanan tambahan dan pencegahan iaitu:

a. provides nutritional support in the management of damaged liver such as fatty liver (alcoholic and non-alcoholic), chronic hepatitis, alcohol and drug induced liver damage

b. protect against liver damage from alcohol, drugs, infection due to viruses

• Berdasarkan label pembungkusan (botol dan kotak) barangan telah dinyatakan “Indication: As a dietary supplement” iaitu sejenis food supplement atau health supplement atau dietary supplement.

• Berdasarkan label ini juga, tiada sebarang dakwaan (claim) bahawa barangan adalah intended to treat any certain disease or condition maka ia lebih sesuai dijeniskan sebagai food supplement. di bawah heading 2106.

• Penlabelan ini adalah selaras dengan penjelasan di dalam EN HS 2012 mukasurat VI-3004-1 hingga VI-3004-3 yang menekankan pernyataan tentang penyakit yang boleh diubati oleh medicament tertentu bagi membolehkan ia dijeniskan sebagai medicament seperti berikut:

30.04 - Medicaments (excluding goods of heading 30.02, 30.05 or 30.06) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale.

This heading covers medicaments consisting of mixed or unmixed products, provided they are:

(a) ……………………………..

(b) In packings for retail sale for therapeutic or prophylactic use. This refers to products (for example, sodium bicarbonate and tamarind powder) which, because of their packing and, in particular, the presence of appropriate indications (statement of disease or condition for which they are to be used, method of use or application, statement of dose, etc.) are clearly intended for sale directly to users (private persons, hospitals, etc.) without repacking, for the above purposes.


• Barangan ini tidak sesuai dijeniskan di bawah heading 3004 kerana ia telah dikecualikan dari Chapter 30 di dalam EN HS 2012 seperti berikut:

a. Chapter Note 1(a) mukasurat VI-30-1: 1.- This Chapter does not cover :

(a) Foods or beverages (such as dietetic, diabetic or fortified foods, food supplements, tonic beverages and mineral waters), other than nutritional preparations for intravenous administration (Section IV);

b. mukasurat VI-3004-3: ……………………..

Further, this heading excludes food supplements containing vitamins or mineral salts which are put up for the purpose of maintaining health or well-being but have no indication as to use for the prevention or treatment of any disease or ailment. These products which are usually in liquid form but may also be put up in powder or tablet form, are generally classified in heading 21.06 or Chapter 22.

• Oleh yang demikian, berdasarkan fakta-fakta di atas dan selaras dengan pandangan pakar, barangan adalah lebih sesuai dijeniskan di bawah heading 21.06 sebagai food preparation seperti mana liputan di dalam EN HS 2012 muka surat IV-2106-1 dan IV-2106-3 seperti berikut :



2106.90 - Other




……………………………………………


(1) - (15) ……………………………… (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.

………………………..

Kod Tarif :

Barangan adalah rod besi padu dengan ukuran diameter 1.5cm. Berdasarkan Mills Certificate dan gambar yang dikemukakan, barangan diimport dalam bentuk coil.


Chemical Composition berdasarkan Mills Certificate yang dikemukakan adalah seperti berikut :

Element

Test Certificate

No 011114B0009

for item 1

C 0.55

Mn 0.64

P 0.008

S 0.006

Si 1.35

Cu 0.01

Ni 0.01

Cr 0.66

Al 0.042

Sn 0.002

Mills Certificate menyatakan barangan adalah Bar-Alloy Steel berdiameter 1.5cm di dalam coil merujuk kepada spesifikasi JIS G4801.

Berdasarkan maklumat dari pemohon, barangan adalah hot rolled steel wire rod in irregularly wound coils.

385.ALLOY STEEL ROD IN COIL Nama Perdagangan : Steel Wire Rod

Automotive Model : SAE 9254

7227.90 000

Barangan digunakan untuk pengeluaran barang siap komponen kereta untuk industri automotif.

Barangan ini sesuai diperjeniskan di bawah kod tarif 7227.90 000 sebagai other bars and rods, hot-rolled, in irregularly wound coils, of other alloy steel berdasarkan alasan-alasan berikut:

i. Barangan adalah rod besi padu di dalam coil dengan ukuran diameter 1.5cm. ii. Barangan di dihasilkan dari proses hot-rolled. iii. Berdasarkan komposisi bahan seperti di para 5.1.2 dan 5.2.1, barangan tidak

termasuk di bawah kategori stainless steel kerana kandungan chromium kurang daripada 10.5% sebagaimana diterangkan dalam Chapter Note 1(e) Chapter 72 PDK 2012 seperti berikut :

(e) Stainless steel Alloy steels containing, by weight, 1.2 % or less of carbon and 10.5 % or more of

chromium, with or without other elements. iv. Oleh itu, berdasarkan mills certificate dan analisis pakar, barangan menepati deskripsi

alloy steel mengikut keterangan Chapter Note 1(f) kepada Chapter 72 PDK 2012 kerana mempunyai kandungan silicon dan chromium melebihi tahap yang ditetapkan.

v. Perbandingan antara kandungan barangan mengikut analisis pakar dan mills

certificate bagi memenuhi maksud Chapter Note 1(f) kepada Chapter 72 PDK adalah seperti berikut:

Kandungan

Analisis Pakar

Mills certificat

e

Alloy steel

[Note 1(f)]

Fe 96.6% - -

C 0.57% 0.55 -

Mn 0.67% 0.67 > 1.65%

Si 1.32% 1.35 > 0.6%

Cr 0.59% 0.66 > 0.3%

vi. Berdasarkan pengesahan Manufacturing Process daripada pemohon, barangan

dihasilkan melalui proses hot rolled. vii. Walaupun barangan dinamakan sebagai Steel Wire Rod tetapi ia tidak memenuhi

maksud wire mengikut penjelasan dalam Chapter Note 1(o) mukasurat XV-72-3 seperti berikut :

(o) Wire

Cold-formed products in coils, of any uniform solid cross-section along their whole length, which do not conform to the definition of flat-rolled products.

viii. Tetapi, barangan ini yang merupakan sejenis besi berukuran diameter 1.5 cm dan

dalam bentuk coil, memenuhi keterangan mengenai ‘bars and rods’ dalam Chapter Note 1(l) HS EN 2012 mukasurat XV-72-3 iaitu :

(l) Bars and rods, hot-rolled, in irregularly wound coils Hot-rolled products in irregularly wound coils, which have a solid cross-section in the shape of circles, segments of circles, ovals, rectangles (including squares), triangles or other convex polygons (including "flattened circles" and “modified rectangles", of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). These products may have indentations, ribs, grooves or other deformations produced during the rolling process (reinforcing bars and rods).

ix. Barangan ini mendapat liputan dalam HS EN 2012 mukasurat XV-7227-1 seperti berikut:

72.27- Bars and rods, hot-rolled, in irregularly wound coils, of other alloy steel.

7227.10 - Of high speed steel

7227.20 – Of silico-manganese steel

7227.90 - Other

The provisions of the Explanatory Note to heading 72.13 apply, mutatis mutandis, to the products of this heading.

Heading 72.13 HS EN 2012 mukasurat XV-7213-1 hingga XV-7213-4 memperuntukkan seperti berikut:

72.13 - Bars and rods, hot-rolled, in irregularly wound coils, of iron or non-alloy steel.

Bars and rods, hot-rolled, in irregularly wound coils, are defined in Note 1(1) to this

Chapter. These products (also known as wire rod) are mainly used for drawing into wire (heading 72.17) but they are also used for other purposes especially in building work (e.g., as welded netting), in the nut and bolt industry, in the cold-drawing industry, etc., and for the manufacture of welding rods.

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

The heading does not cover bars and rods of this kind, straightened and cut to length (heading 72.14).

Kod Tarif :

Barangan adalah solid round bar berukuran 1.3cm diameter. Barangan diimport dalam bentuk irregular wound coil. Berdasarkan maklumat syarikat, barangan dihasilkan menggunakan kaedah hot-rolling Barangan dikatakan sebagai bahan mentah bagi menghasilkan cold drawn bar untuk pengeluaran barangan siap industri pembuatan kereta..


Gambar barangan adalah seperti di bawah :

Mengikut keterangan pada Milling Certificate No. 011114B0022 description dan chemical analysis bagi barangan adalah seperti beikut :

i. Description

386.SILICO-MANGANESE ALLOY ROD, HOT-ROLLED IN COIL Nama Perdagangan : Steel Wire Rod Model : SUP12V

7227.20 000

Product Symbol

Rod Alloy Steel

SUP12V (Kobe Spec.)

ii Chemical Analysis

%

C

Si

Mn

P

S

Cr

V

Mo

B

Nb

Pb

Ni

Al

Cu

0.58 -0.63

1.35 -1.60

0.35-0.60

0.035

Max

0.035

Max

0.40-0.70

0.15-0.25

0.06

Max

-

-

-

-

-

0.25

Max

iii Mechanical Properties

T/Strengh

Kg/mm

2

Elongation

%

Hardness

HB

Working Stress

Kg/mm2

185

7

495 - 555

115

Analisis pakar Jabatan Kimia ruj. B(IK)00602/13 bertarikh 11 Oktober, 2013 [ rujuk Kandungan 6] mengesahkan barangan berupa sebatang rod besi tidak berongga dengan ukuran 1.23 cm diameter. Hasil analisis mendapati barangan adalah hot-rolled alloy steel [Fe (96.3%), Cr (0.52%), C(0.63%), Si (1.51%), dan Mn (0.58%)].

Kod tariff yang dicadangkan ialah 7227.90 000 sebagai other alloy steel.

Berdasarkan keterangan pada Milling Certificate No. 011114B0022, barangan adalah alloy steel berukuran 1.3 cm diameter. Barangan dihasilkan dengan menggunakan kaedah hot-rolling.

Barangan diimport dalam bentuk irregular wound coil.

Barangan merupakan bahan mentah untuk menghasilkan menghasilkan cold drawn bar untuk pengeluaran barangan siap dalam industri pembuatan kereta..

Barangan ini sesuai diperjeniskan di bawah kod tarif 7227.20 000 sebagai alloy of silicon-manganese steel berdasarkan alasan-alasan berikut :

(i) Analisis pakar mengesahkan barangan berupa sebatang rod besi tidak berongga dengan ukuran 1.23 cm diameter. Hasil analisis mendapati barangan adalah hot-rolled alloy steel [Fe (96.3%), Cr (0.52%), C(0.63%), Si (1.51%), dan Mn (0.58%)].

(ii) Maklumat pada Milling Certificate, maklumat Chemical Analysis dan analisis pakar Jabatan Kimia, menunjukkan barangan menepati definasi sebagai alloy steel seperti yang dijelaskan dalam Chapter Notes 1(f) kepada Chapter 72 seperti berikut :

Chapter Notes.

1. In this Chapter and, in the case of Notes (d), (e) and (f) throughout the Nomenclature, the following expressions have the meanings hereby assigned to them:

(a) – (d) …………………..

(e) Stainless Steel

Alloy steels containing by weight, 1.2% or less of carbon and 10.5% or more of chromium, with or without other elements.

(f) Other alloy steel

Steels not complying with the definition of stainless steel and containing by weight one or more of the following elements in the proportion shown :

- 0.3 % or more of aluminium - 0.0008 % or more of boron - 0.3 % or more of chromium - 0.3 % or more of cobalt - 0.4 % or more of copper - 0.4 % or more of lead

- 1.65 % or more of manganese - 0.08 % or more of molybdenum - 0.3 % or more of nickel - 0.06 % or more of niobium - 0.6 % or more of silicon - 0.05 % or more of titanium - 0.3 % or more of tungsten (wolfram) - 0.1 % or more of vanadium - 0.05 % or more of zirconium - 0.1 % or more of other elements (except sulphur, phosphorus, carbon and nitrogen),

taken separately.

(g) – (p) ……………………..

(iii) Berdasarkan para (ii), barangan memenuhi kriteria sebagai alloy of silico-manganese steel sebagaimana dijelaskan di dalam subheading Note 1(e) mukasurat XV-72-4 seperti berikut :

Subheading Notes.

1. In this Chapter the following expression have the meanings hereby assigned to them : (a) – (d) ………………………………………..

(e) Silico-manganese steel

Alloy steels containing by weight :

- not more than 0.7% of carbon - 0.5 % or more but not more than 1.9 % of manganese - 0.6 % or more but not more than 2.3 % of silicon, but no other elements in a

proportion that would give the steel the characterisitics of another alloy steel.

(iv) Barangan menepati heading 7227 dan subheading 7227.20 serta mendapat liputan dalan EN HS 2012 ms. XV-7227-1 seperti berikut:

72.27 - Bars and rods, hot-rolled, in irregular wound coil, of other alloy steel

7227.10 - Of high speed steel

7227.20 - of silico-manganese steel

7227.90 - Other

The provisions of the Explainatory Note to heading 72.13 apply, mutatis mutandis, to the products of this heading.

Bars and rods, hot-rolled, in irregular wound coils, are define in Notes 1(l) to this Chapter.

These products (also known as wire rod) are mainly used for drawing into wire (heading 72.17) but they are also used for other purposes especially in building work (e.g., as welded netting), in the nut and bolt industry, in the cold-drawing industry, etc., and for the manufacture of welding rods.

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

Kod Tarif :

Barangan yang dinamakan sebagai Rotee Grilled Seaweed adalah kepingan nipis berwarna hitam, dikatakan seaweed dan dalam bentuk gulung (rolled). Ia dipek individually dalam sachet dengan berat setiap satu gulung dalam 3 gram. Bungkusan sachet ini pula akan dimasukkan ke dalam kotak di mana setiap kotak mengandungi 13 bungkus seaweed menjadikan berat keseluruhan dalam satu kotak 39 gram.


Barangan diimport dalam pelbagai perisa seperti perisa asli, paprika dan squid.

Berdasarkan label pembungkusan, barangan ini mengandungi bahan-bahan seperti berikut :

Pengilangan barangan ini melibatkan proses seasoning, grilling rolling, cooling and packing

Mengikut pemohon, barangan ini telah siap untuk dimakan/ boleh dimakan terus tanpa perlu dimasak atau diproses selanjutnya.

Barangan tersebut sesuai diperjeniskan di bawah kod tariff 2008.99 310 sebagai other edible parts of plants, containing added sugar, in airtight containers berdasarkan alasan-alasan berikut:

i. Analisis pakar mengesahkan barangan mengandungi seaweed dan 6.8% bahan inorganik terutamanya sodium chloride.

ii. Barangan ini telah siap diproses dan boleh dimakan terus tanpa perlu dimasak atau diproses selanjutnya.

Bahan Original Squid Paprika

Peratus

Seaweed 95 95 95

Seasoning 1.4 1.7 1.7

Sugar 3.0 3.0 3.0

Salt 0.5 - -

Spices 0.10 0.3 0.3

387.GRILLED SEAWEED Nama Perdagangan : Rotee Grilled Seaweed (Original Flavour, Paprika and Squid Flavour) Jenama : Kabuki

2008.99 310

iii. Barangan dipek untuk jualan runcit (retail packing).

iv. Berdasarkan proses dan campuran bahan-bahan yang dinyatakan, barangan ini merupakan sejenis preparations based on seaweed. Dengan itu ia sesuai diperjeniskan di bawah heading 2008.

v. Barangan mendapat liputan di dalam EN muka surat IV-2008-2 dengan keterangan seperti berikut :

20.08 - Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included.

- Other, including mixtures other than those of subheading 2008.19 :

2008.91 - - Palm hearts

2008.92 - - Mixtures

2008.99 - - Other

This heading covers fruit, nuts and other edible parts of plants, whether whole, in pieces or crushed, including mixtures thereof, prepared or preserved otherwise than by any of the processes specified in other Chapters or in the preceding headings of this Chapter.

It includes, inter alia :

(1)- (6) ……………………………………………………………. (7) Stems, roots and other edible parts of plants (e.g., ginger, angelica, yams,

sweet potatoes, hop shoots, vine leaves, palm hearts) conserved in syrup or otherwise prepared or preserved.

The products of this heading may be sweetened with synthetic sweetening agents (e.g., sorbitol) instead of sugar. Other substances (e.g., starch) may be added to the products of this heading, provided that they do not alter the essential character of fruit, nuts or other edible parts of plants. The products of this heading are generally put up in cans, jars or airtight containers, or in casks, barrels or similar containers.

Kod Tarif :

Barangan berbentuk seperti tuala wanita berwarna putih dan di bahagian belakang terdapat strip kertas bergam bercetak ‘TENA EXTRA’ dengan lebar 5cm. Ukuran panjang barangan adalah 32.7cm dan lebar 10.9cm. Setiap keping barangan akan dibungkus di dalam plastik pembungkusan masing-masing.


barangan terdiri daripada lapisan berikut :

Pada plastik pembungkusan, tercatat ‘For Bladder Weakness’ seperti berikut :

388.PADS FOR INCONTINENCE Nama Perdagangan: Pads for incontinence Model : Tena Lady Extra Jenama : Tena

9619.00 193

Mengikut pemohon, kegunaan barangan adalah untuk wanita yang mengalami masalah pundi kencing dan barangan akan diimport di dalam bentuk beg yang mempunyai 10 keping setiap beg.

Mesyuarat Panel Penetapan Penjenisan berpendapat barangan ini sesuai diperjeniskan di bawah kod tarif 9619.00 193 sebagai pads for incontinence berdasarkan alasan-alasan berikut:

• Barangan adalah tuala khas untuk wanita yang mengalami bladder weakness atau masalah pundi kencing iaitu ketakupayaan mengawal pembuangan air kecil atau air besar.

• Berdasarkan analisis pakar barangan didapati terdiri daripada satu permukaan didapati

mempunyai pelekat dan satu permukaan didapati lembut dan berwarna putih. Lapisan lembut ini diperbuat daripada ’chemical pulp’ dan non-woven material yang dibalut dengan lapisan polypropylene. serta terdapat butiran halus yang akan mengembang membentuk gel jernih apabila terkena air.

• Pemohon mengakui barangan terdiri daripada 4 lapisan utama iaitu top sheet laminate, absorption core, backsheet dan release paper.

• Penjelasan pakar dan maklumat dari pemohon di atas menunjukkan barangan terdiri daripada beberapa lapisan iaitu lapisan atas, lapisan tengah (bahan menyerap) dan lapisan bawah daripada plastik.

• Pada plastik pembungkusan, tercatat ‘For Bladder Weakness’ iaitu Bladder weakness (also referred to as a weak bladder) is when there is difficulty in controlling the bladder, resulting in an involuntary loss of urine.

• Produk TENA adalah khusus untuk masalah incontinence / bladder weakness. • Berdasar pembungkusan, barangan tidak sesuai dijeniskan sebagai sanitary towels kerana

barangan dikatakan mempunyai kadar penyerapan yang lebih tinggi berbanding dengan sanitary towels.

• Barangan ini mendapat liputan dalam EN HS 2012 mukasurat XX-9619-1 seperti berikut:

96.19 -Sanitary towels (pads) and tampons, napkins and napkin liners for babies and similar articles, of any material.

This heading covers sanitary towels (pads) and tampons, napkins (diapers) and napkin liners for babies and similar articles, including absorbent hygienic nursing pads, napkins (diapers) for adults with incontinence and pantyliners, of any material.

In general, the articles of this heading are disposable. Many of these articles are composed of (a) an inner layer (e.g., of nonwovens) designed to wick fluid from the wearer's skin and thereby prevent chafin; (b) an absorbent core for collecting and storing fluid until the product can be disposed of; and (c) an outer layer (e.g., of plastics) to prevent leakage of fluid ffom the absorbent core. The articles of this heading are usually shaped so that they may fit snugly to the human body. This heading also includes similar traditional articles made up solely of textile materials, which are usually re-usable following laundering.

Kod Tarif :

Sampel yang dinamakan sebagai ‘Spectrus NX1104’ adalah sejenis ‘Microbiological Control Agent’ merupakan cecair jernih tidak berwarna yang dipekkan di dalam bekas plastik.


Kegunaan Spectrus NX1104 mengikut risalah adalah bagi mengawal bakteria, alga dan kulat didalam pelbagai industri dan sistem berasaskan air.

Bentuk Spectrus NX 1104 semasa pengimportan adalah dipekkkan di dalam botol plastik dengan berat isipadu 25 kg ataupun semi bulk tan dengan berat isipadu 1200 kg.

Mengikut risalah, Spectrus NX1104 mengandungi a patented blend of 5% dodecylguanidine hydrochloride (Quat).

Berdasarkan risalah juga, Spectrus NX1104 is approved for use in open recirculating cooling systems, heat exchange systems and evaporative condensers. This product is also approved for use in once-through cooling water system.

Selain daripada cooling systems, Spectrus NX1104 juga boleh digunakan untuk mengawal microbes di dalam sistem air tambahan seperti sistem perlindungan kebakaran dan air sisa kumbahan dan sistem pelupusan bahan buangan seperti tanki simpanan, telaga dan kolam pelupusan.

Spectrus NX1104 juga boleh digunakan untuk mengawal microbes di dalam influent water sistems, pasteurizers, and water-based scrubbers.

Berdasarkan risalah, antara ciri-ciri utama barangan ialah seperti berikut ;

• Broad spectrum antimicrobial • Patented blend minimizes microbial resistance • Compatible with halogens • Approved for once-through cooling

Terdapat pelbagai faktor yang mempengaruhi treatment levels and frequency Spectrus NX1104. Antaranya ialah system cleanliness, types of microbes, nutrients concentrations, temperature, pH, retention time, and other system operating characteristics.

Laporan Material Safety Data Sheet ‘MSDS‘ menunjukkan bahawa barangan mengandungi bahan dan komposisi seperti di bawah;

389.DISINFECTANTS Nama Perdagangan : SPECTRUS NX 1104

3808.94 000

Komponen CAS No. Peratus (%)

Alkyl dimethyl benzyl ammonium chloride

68424-85-1

<=10

Dodecylguanidine hydrochloride (DGH)

13590-97-1

<=10

Ethanol 64-17-5

<=10

Propan-2-ol (Isopropyl alcohol) 67-63-0

<=10

Laporan MSDS menunjukkan data fizikal dan kimia barangan tersebut adalah seperti berikut ;

Appearance Liquid

Physical State Liquid

Form Not Available

Color Colorless to yellow

Odor threshold Not available

Ph (concentrated product) 3.4

pH in aqueous solution 4.1 (5%)

Boiling point Not available

Flash point 65 °C Pensky Martens (CC)

Flammability limits in air, upper, % by volume

Not available

Flammability limits in air, lower, % by volume

Not available

Relative density 0.99

Vapor pressure 18 Approximate (mmHg) at

21%

Vapor density < 1 (Air = 1)

Evaporation rate < 1 (Ether = 1)

Melting point/ Freezing point -2°C

Auto-ignition temperature Not available

Pour point 1°C

Solubility (water) Completely soluble

Partition coefficient (n-octanol/water) Not available

Viscocity 11 (mPas) at 20°C

VOC 4.3

Analisis kimia mengesahkan seperti berikut ;

Sampel merupakan cecair jernih tidak berwarna yang dipek di dalam bekas plastik.

Sampel ini didapati terdiri daripada air, ethanol, isopropanol dan 14.8 peratus bahan tidak meruap yang mengandungi campuran sebatian organik seperti 1-ethyl-2, 3-dimethylbenze, undecane dan 1,2,4,5-tetramethylbenzene. Sampel di dapati mengandungi ciri-ciri anti-bakteria.

Sampel ini digunakan untuk ‘control of bacteria, algae and fungi in a variety of industrial water-based systems’ dan mengandungi bahan aktif dodecylguanidine hydrochloride dan alkyl dimethyl benzyl ammonium chloride.

Kod penjenisan yang dicadangkan ialah 3808.94.000.

Merujuk kepada maklumat pemohon, Spectrus NX 1104 adalah Microbiological Control Agent yang digunakan untuk recirculating cooling systems.

Merujuk kepada definisi ‘disinfectant’ di dalam kamus Wikipedia di laman sesawang http://en.wikipedia.org/wiki/Disinfectant ‘Disinfectants are substances that are applied to non-living objects to destroy microorganisms that are living on the objects. Disinfection does not necessarily kill all microorganisms, especially resistant bacterial spores; it is less effective than sterilization, which is an extreme physical and/or chemical process that kills all types of life.[1] Disinfectants are different from other antimicrobial agents such as antibiotics, which destroy microorganisms within the body, and antiseptics, which destroy microorganisms on living tissue. Disinfectants are also different from biocides —

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http://en.wikipedia.org/wiki/Biocide�

the latter are intended to destroy all forms of life, not just microorganisms. Disinfectants work by destroying the cell wall of microbes or interfering with the metabolis..

Barangan ini sesuai diperjeniskan mengikut GIR 1 dan GIR 6, Perintah Duti Kastam 2012 di bawah kod tarif 3808.94.000 sebagai Disinfectants berdasarkan alasan-alasan berikut :

Berdasarkan fakta di para 5.2, analisis pakar mengesahkan bahawa sampel merupakan sejenis ‘Disinfectants’ yang berbentuk cecair jernih yang tidak berwarna dan mengandungi ciri-ciri antibakterial.

Sampel ini didapati terdiri daripada campuran air, ethanol, isopropanol dan 14.8 peratus bahan tidak meruap yang mengandungi campuran sebatian organik seperti 1-ethyl-2, 3-dimethylbenze, undecane dan 1,2,4,5-tetramethylbenzene. Berdasarkan kepada bahan-bahan yang digunakan dan kegunaannya sebagai ‘Disinfectant, maka ianya sesuai diperjeniskan di bawah heading 38.08. Barangan ini mendapat liputan di dalam HS 2012 EN muka surat VI-3808-1 dan VI-3808-3 seperti berikut ;

38.08 - Insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant-growth regulators, disinfectants 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).

3808.94 - Disinfectant

(IV) Disinfectants Disinfectants are agents which destroy or irreversibly inactivate undesirable bacteria, viruses or other micro-organisms, generally on inanimate objects. Disinfectants are used, for example, in hospitals for cleaning walls, etc., or sterilising instruments. They are also used in agriculture for disinfecting seeds and in the manufacture of animal feeds to control undesirable micro-organisms. The group includes sanitisers, bacteriostats and sterilisers.

Kod Tarif :

Sampel yang dinamakan sebagai Prochem 4H5 adalah cecair jernih tidak berwarna yang berbau seperti ammonia yang dipekkan di dalam botol plastik.


Menurut risalah, barangan merupakan ‘water soluble, hydrocarbon dispersible, process-side neautralizing.

Maklumat pemohon menjelaskan bahawa Prochem 4H5 adalah diimport di dalam bentuk 1,000 kg / IBC. For the application, Prochem 4H5 is being injected to crude oil distillation unit to control corrosion in the refinery plant.

Menurut risalah juga, barangan digunakan untuk elevate the pH of process overhead waters to help minimize corrosion and fouling in column and overhead equipment. It is especially formulated for units processing streams with high hidrogen sulfide content, providing low H²S reactivity in the vapor phase prior to dissociation. Neautralization is selective to hydrochloric acid, organic acids, and S0x acids with virtually no H²S and CO² reactivity.

Secara keseluruhannya, ciri-ciri utama barangan ialah seperti berikut ;

• Provide uniform PH profile from the water dew point to accumulator water • Neutralize strong inorganic and organic acid ; virtually no H²S or CO² reactivity. • Maintain low salt deposition potential.

Dari segi aplikasi, Prochem 4H5 can be used in many hydrocarbon fractionation systems to elevate the pH of the process system condensate. Applications include crude and vacuum, tower over-heads, reformer prefractionators, hydrodesulfurization reactor effluents, gasoline plant distillation columns and petrochemical plant distillation column overheads such as the ethylbenzene section of a styrene plant.



Dimethylaminoethanol (dmae) 108-01-0 30-60

390.CORROSION INHIBITOR Nama Perdagangan : Prochem 4H5

3824.90 900


Appearance Liquid


Odor Amine

Ph (concentrated product) 13.2



Flash point >93 °C

Density at 20°C (kg/m3) 983

Solubility in water (% weight) Completely soluble

Viscocity at 20°C (mPas) 28

Relative vapour density >1

Evaporation rate (ether=1) <1

Vapour pressure ~18 mm Hg (21°C)

Analisis kimia mengesahkan seperti berikut ;

Sampel merupakan cecair tidak berwarna yang dipek di dalam botol plastik dan berbau seperti ammonia.

Sampel ini didapati terdiri daripada campuran air, sebatian beralkohol, sebatian sulphate dan nitrate.

Sampel di dapati beralkali (pH11.8)

Kegunaan barangan ialah ‘to elevate the pH of process overhead waters to help minimize corrosion and fouling in column and overhead equipment.


Merujuk kepada maklumat pemohon, Prochem 4H5 adalah sejenis corrosion inhibitor used to elevate the PH process overhead water to minimize corrosions.

Merujuk kepada definisi ‘corrosion’ di dalam di laman sesawang pemohon http://www.gewater.com/handbook/cooling_water_systems/ch_24_corrosion.jsp

Corrosion can be defined as the destruction of a metal by chemical or electrochemical reaction with its environment. In cooling systems, corrosion causes two basic problems. The first and most obvious is the failure of equipment with the resultant cost of replacement and plant downtime. The second is decreased plant efficiency due to loss of heat transfer-the result of heat exchanger fouling caused by the accumulation of corrosion products.

Merujuk kepada laman sesawang iaitu http://en.wikipedia.org/wiki/Dimethylethanolamine

Dimethylaminoethanol, also known as dimethylethanolamine (DMAE and DMEA respectively), is a primary alcohol. This compound also goes by the names of N, N-dimethyl-2-aminoethanol, beta-dimethylaminoethyl alcohol, beta-hydroxyethyldimethylamine and Deanol. It is a transparent, pale-yellow liquid.

Dimethylaminoethanol is used as a curing agent for polyurethanes and epoxy resins. It is also used in mass quantities for water treatment, and to some extent in the coatings industry. It is used in the synthesis of dyestuffs, textile auxiliaries, pharmaceuticals, emulsifiers, and corrosion inhibitors. It is also an additive to paint removers, boiler water and amino resins. It forms a number of salts with melting points below room temperature (ionic liquids) such as N, N-dimethylethanolammonium acetate and N, N-dimethylethanolammonium octanoate, which have been used as alternatives to conventional solvents.

Barangan ini sesuai diperjeniskan mengikut GIR 1 dan GIR 6, Perintah Duti Kastam 2012 di bawah kod tarif 3824.90.900 sebagai Other Chemical Preparation not elsewhere specified or included berdasarkan alasan-alasan berikut :

Berdasarkan fakta di para 5.2, analisis pakar mengesahkan bahawa sampel merupakan sejenis cecair jernih tidak berwarna yang berbau ammonia dan digunakan sebagai corrosion inhibitor.

Sampel ini didapati terdiri daripada campuran air, campuran air sebatian beralkohol, sebatian sulphate dan nitrate. Berdasarkan kepada bahan-bahan yang digunakan, maka ianya sesuai diperjeniskan di bawah heading 38.24.

Barangan ini mendapat liputan di dalam HS 2012 EN muka surat VI-3824-1, VI-3824-2, VI-3824-4 seperti berikut ;

38.24 - Prepared binders for foundry moulds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included (+). 3824.90- Other

http://www.gewater.com/handbook/cooling_water_systems/ch_24_corrosion.jsp�

http://en.wikipedia.org/wiki/Dimethylethanolamine�

(B) CHEMICAL PRODUCTS AND CHEMICAL OR OTHER PREPARATIONS

With only three exceptions (see paragraphs (7), (19) and (32) 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.

(1)…… (15) Anti-rust preparations. These may be preparations based on, for example phosporic acid which acts chemically in the prevention of rust.

Berdasarkan kandungan bahan, maka barangan bukanlah sejenis lubricating preparations, oleh itu ia tidak sesuai diperjeniskan di bawah sub-heading 34.03. Penjelasan mengenai EN kepada Chapter 34 mukasurat VI-3403-1 dan VI-3403-2 seperti berikut:

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

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: (E) Anti-rust or anti-corrosion preparations consisting principally of lubricants. Barangan yang digunakan sebagai anti-corrosion juga bukanlah sejenis washing preparations or cleaning preparations yang digunakan untuk tujuan washing atau cleaning. Oleh itu ia tidak sesuai diperjeniskan di bawah sub-heading 34.02. Penjelasan mengenai washing preparations or cleaning preparations adalah seperti EN kepada Chapter 34

mukasurat VI-3402-1 dan VI-3402-2.

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.

Barangan juga tidak sesuai diperjeniskan di bawah sub-heading 38.11. Ini kerana barangan bukanlah sejenis additives for mineral oils dan di dapati tidak memenuhi EN kepada Chapter 38 mukasurat VI-3811-1 dan VI-3811-2.

38.11 - Anti-knock preparations, oxidation inhibitors, gum inhibitors viscosity improvers, anti-corrosive preparations and other prepared additives, for mineral oils, (including gasoline) or for other liquids used for the same purposes as mineral oils.

The preparations of this heading are additives for mineral oils or for other liquids used for the same purposes to eliminate or reduce undesirable properties, or to impart or enhance desirable properties.

3.- Additives for lubricating oils. This group includes :

(a) …………

(f) Rust preventatives based on organic salts (sulphonates) of calcium Or barium, on amines or on alkylsuccinic acids.

Rujukan Customs Ruling Online Search System (CROSS) N235127 memperjeniskan barangan yang seakan sama sebagai Corrosion Inhibitor di bawah HS Sub Heading 3824.90.

Kod Tarif :

Sampel yang dinamakan sebagai Dianodic DN2101 adalah cecair berwarna perang yang dipekkan di dalam botol plastik. Kegunaan utama barangan ialah sebagai corrosion inhibitors.


Menurut risalah, barangan merupakan ‘a blend of inhibitors designed to control corrosion, scale formation and fouling, in a near neutral stabilised phospate programme, within open evaporative cooling systems’.

Bentuk Dianodic DN2101 semasa pengimportan adalah dipekkan di dalam botol plastik dengan berat isipadu 25 kg ataupun semi bulk tan dengan berat isipadu 1300 kg.

Maklumat di risalah mengatakan Dianodic DN2101 is a combined corrosion inhibitor, scale inhibitor and dispersant product for neutral pH Dianodic programmes. The product allows the application of high inorganic phospate concentrations to promote the formation of a persistent protective oxide film on steel surfaces without the formation of calcium phospate scale deposits. The polymeric component within the product inhibits the précipitation of calcium phospate.

Barangan juga digunakan bagi mengurangkan atau mencegah hakisan ada copper metallurgies dan juga mengawal fouling yang berpunca daripada suspended solids and inorganic scales seperti calcium carbonate.

Secara keseluruhannya, ciri-ciri utama barangan ialah seperti berikut ;

• Corrosion inhibitor and deposit control blend • Maximises corrosion protection of mild steel without the use of heavy metals • Contains azole for protection of copper metal-lurgies

Dari segi kaedah aplikasi, barangan boleh digunakan secara langsung daripada shipping container or storage tank to a point in the cooling system where it will be rapidly mixed with the bulk cooling water. Dalam konteks ini, tanki, pump, paip dan valves mestilah dibuat daripada mild steel, stainless steel, polyethylene, polypropylene or most common plastics.



4(or 5)-methyl-1H-benzotriazole, potassium salt 64665-53-8 <=10

391.CORROSION INHIBITOR Nama Perdagangan : Dianodic DN2101

3824.90 900

Potassium hydroxide 1310-58-3 <=10

Tetrapotassium (1-hydroxyethylidene) bisphosphonate 14860-53-8 <=10

Tetrapotassium pyrophosphate 7320-34-5 <=10


Appearance Liquid


Form Not Available

Color Yellow

Odor Mild

Ph (concentrated product) 13



Flash point >100 °C Pensky Martens (CC)

Flammability limits in air, upper, % by volume Not available

Flammability limits in air, lower, % by volume

Not available

Relative density 1.35

Vapor pressure 18 Approximate (mmHg) at 21%

Vapor density < 1 (Air = 1)

Evaporation rate < 1 (Ether = 1)

Melting point/ Freezing point -14°C

Auto-ignition temperature Not available

Solubility (water) Completely soluble

Partition coefficient (n-octanol/water) Not available

Viscocity 29 (mPas) at 20°C

VOC Not Available

Analisis kimia melalui Laporan rujukan B(IK) 00924/13 bertarikh 20.11.2013 adalah mengesahkan seperti berikut ;

Sampel merupakan cecair berwarna perang jernih yang dipek di dalam botol plastik.

Sampel ini didapati terdiri daripada campuran air, 4-methyl-1H-Benzotriazole, sebatian inorganic potassium dan phosphate.

Sampel di dapati beralkali (pH12.7)

Kegunaan dagangan ‘to promote the formation of a persistent protective oxide film on steel surfaces without the formation of calcium phosphate scale deposits’


Merujuk kepada maklumat pemohon, Dianodic DN2101 adalah sejenis cooling water treatment corrosion inhibitor and deposit control.

Merujuk kepada definisi ‘corrosion’ di dalam di laman sesawang pemohon http://www.gewater.com/handbook/cooling_water_systems/ch_24_corrosion.jsp

Corrosion can be defined as the destruction of a metal by chemical or electrochemical reaction with its environment. In cooling systems, corrosion causes two basic problems. The first and most obvious is the failure of equipment with the resultant cost of replacement and plant downtime. The second is decreased plant efficiency due to loss of heat transfer-the result of heat exchanger fouling caused by the accumulation of corrosion products.

Merujuk kepada definisi ‘corrosion’ di dalam di laman sesawang http://en.wikipedia.org/wiki/Corrosion pula;

Corrosion is the gradual destruction of materials, (usually metals), by chemical reaction with its environment. In the most common use of the word, this means electrochemical oxidation of metals in reaction with an oxidant such as oxygen. Rusting, the formation of iron oxides, is a well-known example of electrochemical corrosion. This type of damage typically

http://www.gewater.com/handbook/cooling_water_systems/ch_24_corrosion.jsp�

http://en.wikipedia.org/wiki/Corrosion�

produces oxide(s) or salt(s) of the original metal. Corrosion can also occur in materials other than metals, such as ceramics or polymers, although in this context, the term degradation is more common. Corrosion degrades the useful properties of materials and structures including strength, appearance and permeability to liquids and gases.

Barangan ini sesuai diperjeniskan mengikut GIR 1 dan GIR 6, Perintah Duti Kastam 2012 di bawah kod tarif 3824.90.900 sebagai Other Chemical Preparation not elsewhere specified or included berdasarkan alasan-alasan berikut :

Berdasarkan fakta di para 5.2, analisis pakar mengesahkan bahawa sampel merupakan sejenis cecair berwarna perang jernih yang digunakan sebagai corrosion inhibitor.

Sampel ini didapati terdiri daripada campuran air, 4-methyl-1H-Benzotriazole, sebatian inorganic potassium dan phosphate. Berdasarkan kepada bahan-bahan yang digunakan, maka ianya sesuai diperjeniskan di bawah heading 38.24. Barangan ini mendapat liputan di dalam HS 2012 EN muka surat VI-3824-1, VI-3824-2, VI-3824-4 seperti berikut ;

38.24 -Prepared binders for foundry moulds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included (+).

3824.90- Other (B) CHEMICAL PRODUCTS AND CHEMICAL OR OTHER PREPARATIONS With only three exceptions (see paragraphs (7), (19) and (32) 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. Subject to the above conditions, the preparation and chemical products falling here include ; (1)…… (15) Anti-rust preparations. These may be preparations based on, for example phosporic

acid which acts chemically in the prevention of rust.

Berdasarkan kandungan bahan, maka barangan bukanlah sejenis lubricating preparations, oleh itu ia tidak sesuai diperjeniskan di bawah sub-heading 34.03. Penjelasan mengenai EN kepada Chapter 34 mukasurat VI-3403-1 dan VI-3403-2 seperti berikut:

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

Barangan yang digunakan sebagai anti-corrosion juga bukanlah sejenis washing preparations or cleaning preparations yang digunakan untuk tujuan washing atau cleaning. Oleh itu ia tidak sesuai diperjeniskan di bawah sub-heading 34.02. Penjelasan mengenai washing preparations or cleaning preparations adalah seperti EN kepada Chapter 34 mukasurat VI-3402-1 dan VI-3402-2.

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.

Barangan juga tidak sesuai diperjeniskan di bawah sub-heading 38.11. Ini kerana barangan bukanlah sejenis additives for mineral oils dan di dapati tidak memenuhi EN kepada Chapter 38 mukasurat VI-3811-1 dan VI-3811-2.

38. 11 - Anti-knock preparations, oxidation inhibitors, gum inhibitors,

viscosity improvers, anti-corrosive preparations and other prepared additives, for mineral oils, (including gasoline) or for other liquids used for the same purposes as mineral oils.


3.- Additives for lubricating oils. This group includes :

(a) …………

(f) Rust preventatives based on organic salts (sulphonates) of calcium Or barium, on amines or on alkylsuccinic acids.

Rujukan Customs Ruling Online Search System (CROSS) N235127 memperjeniskan barangan yang seakan sama sebagai Corrosion Inhibitor di bawah HS Sub Heading 3824.90.

Kod Tarif :

Barangan yang dinamakan sebagai Polymer Plate merupakan kepingan plat berkilat berwarna keemasan disatu bahagian manakala satu bahagian lagi berwarna silver. Bahagian berwarna keemasan mempunyai lapisan plastik nipis dan kedua-dua permukaan kepingan ini adalah licin.


Berdasarkan risalah yang dikemukakan, struktur barangan ini terdiri daripada lapisan-lapisan protective film, photopolymer layer, adhesive layer dan backing. Rujuk gambar di bawah :

Barangan diimport dalam bentuk kepingan bersaiz A4 dengan ukuran 210 x 297 mm dan ketebalan 1.75mm .

Mengikut MSDS yang dikemukakan, barangan ini mengandungi komposisi seperti berikut :

Ingredients (Photosensitive resin layer)

Wt (%)

Polyvinyl alcohol 50 ~ 60

Derivative of acrylamide 40 ~ 50

Berdasarkan risalah yang dikemukakan, barangan ini digunakan for all kinds of printing such as label, tube, form, security, tampon printing and dry off set.

Barangan ini sesuai diperjeniskan di bawah kod tarif 3701.30 100 sebagai other plates, of a kind suitable for use in the printing industry, with any side exceeding 255 mm

392.PHOTOSYNTHESIZED, UNEXPOSED PRINTING PLATE Nama Perdagangan : Polymer Plate Model : LSL-175-SH Jenama : JET

3701.30 100

berdasarkan alasan-alasan berikut:

i. Analisis pakar mengesahkan barangan ini terdiri daripada protective film yang diperbuat daripada polyester, photopolymer layer yang terdiri daripada poly(vinyl alcohol) dan backing yang terdiri daripada steel.

ii. Barangan telah dilapisi dengan photosensitive resin layer.

iii. Barangan adalah dalam bentuk kepingan bersaiz A4 dengan ukuran 210 x 297 mm.

iv. Barangan ini digunakan untuk all kinds of printing such as label, tube, form, security, tampon printing and dry off set.

v. Barangan sesuai diperjeniskan di bawah heading 37.01 dan mendapat liputan di dalam EN 2012 muka surat VI-3701-1 seperti berikut :

37.01 - Photographic plates and film in the flat, sensitised, unnexposed, of any material other than paper, paperboard or textiles; instant print film in the flat, sensitised, unexposed, whether or not in packs. 3701.10 For X-ray

3701.20 Instant print film

3701.30 Other plates and film, with any side exceeding 255 mm

Other:

3701.91 For colour photography (polychrome

3701.99 Other


(A) Photographic plates and film in the flat, of any material other than paper, paperboard or textiles.

Such plates and film in the flat (i.e., not in rolls), including film put up in disc form, are unexposed and are generally coated with a sensitising photographic emulsion. These may be made of any material except paper (e.g., paper “ plates ” used to produce negatives), paperboard or textiles (heading 37.03). The materials commonly used are glass and cellulose acetate, poly(ethylene terephthalate) or other plastics (for film packs or cut films), and metal or stone (for photomechanical processes). Certain plates, which when exposed and processed will be used for printing, are not coated with an emulsion but consist wholly or essentially of photosensitive plastics. They may be affixed to a support of metal or other material. Some of these plates must have their degree of sensitivity enhanced prior to exposure.

Kod Tarif :

Barangan merupakan komponen elektronik yang masih tidak lengkap dan akan dipasangkan di atas board.


Barangan ini merupakan komponen dan hanya sesuai digunakan dalam printer sahaja dan dikatakan sebagai part for Epson Injet Printer.

Fungsi barangan adalah untuk : To controls printer function such as print, scan and copy . They provide with IC and each terminal of the capacitor and resistance.

Antara komponen-komponen yang terdapat dalam barangan adalah: Connector, Gold capacitor, Aluminium electrolytic capacitor, Chip resistor, Transistor array, beads core, common mode choke coil, Chip capacitor, Chip transistor, P-ch fet , Switching diode, Inductor, Chip inductor, Electrolysis capacitor aluminium, Chip resistor rectangular, Crystal, Schottky barrier dioded, Fuse , Npn transistor, Schottky barrier diode array , Photo interrupter , Zener diode, Pnp transtor, Double data rate dram, A/D converter, MPU, Driver ic, Flash rom, Flash and Flash eeprom


393.PC BOARD Nama Perdagangan : Board Assy Main Jenama : EPSON

8443.99 900

Barangan merupakan komponen elektronik yang masih tidak lengkap dan akan dipasangkan di atas board dan hanya sesuai digunakan dalam printer sahaja dan dikatakan sebagai part for Epson Injet Printer

Fungsi barangan adalah untuk : controls of the printer electrically . They provide with IC and each terminal of the capacitor and resistance

Barangan ini sesuai diperjeniskan mengikut GIR 1 & GIR 6 di bawah kod tarif 8443.99 900 sebagai parts and accessories for printing machinery berdasarkan alasan-alasan berikut :

Mengikut Nota EN (m/s : XVI-8443-1) di bawah Kepala 8443, Printing machinery menerangkan :

This heading covers (1) all machines used for printing by means of the P.lates or cylinders of the previous heading, and (2) other printers, copymg machines and facsinule 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 di bawah heading yang sama.

84.43 - Printing machinery used for printing by means of

plates, cylinders and other printing components of heading 84.42; other printers, copying machines and facsimile machines, whether or not combined; parts and accessories thereof(+).

- Printing machinery used for printing by means of plates, cylinders and other printing components ofheadmg 84.42:

……………………………………………………………………………………………

- Parts and accessorie s :

8443.91 - - Parts and accessories of printing machinery used for

printing by means of plates, cylinders and other printmg components of heading 84.42

8443.99 - - Other

This heading covers (1) all machines used for printing by means of the P.lates or cylinders of the previous heading, and (2) other printers, copymg machines and facsinule machines, whether or not combined.

Barangan yang sama pernah dipenjeniskan dengan kod tariff 8443.99.900 rujukan KE.HT (96)431/01-1(798) bertarikh 19 March 2012

Kod Tarif :

Barangan adalah merupakan jentera empat roda yang bergerak untuk menyapu dan menyedut sampah di kawasan lapang dan luas. Ia sesuai untuk menjalankan kerja-kerja menyapu jalanraya dan kawasan-kawasan awam.


Di bahagian bawah jentera ini terdapat 2 atau 3 yunit penyapu berbentuk bulat berputar semasa menyapu sampah sarap di atas permukaan jalan dan sampah sarap akan disedut masuk ke dalam suction nozzle.

Antara komponen utama barangan adalah exhaust fan (blower) with auxilary, engine, vacuum nozzle, hoses, hooper 6.2 cubic meter, brooms (main brush and side brush), water tan c/w sprayer dan dirt screen /filter.

Cara vacuum system berfungsi:

Apabila injin dihidupkan, exhaust fan atau blower akan berpusing dan mewujudkan daya sedutan yang kuat dalam saluran yang dihubungkan ke suction nozzle di bawah.

Broom ( 2 atau 3 buah brushed ) turut berpusing dan menyapu sampah sarap di atas permukaan jalan dan sampah sarap akan disedut ke dalam suction nozzle.

Sprayer dalam suction nozzle akan memancut air pada sampah sarap bertujuan bagi memerangkap sampah sarap yang kecil seperti habuk dan pasir.

Sampah sarap akan dibawa ke atas dan jatuh ke dalam hooper. Pasir dan habuk juga akan jatuh ke dalam hooper kerana ditapis oleh screen /filter.

Udara sedutan tanpa habuk akan disalurkan balik ke bawah melalui saluran di sebelah suntion fan.

Peralatan vacuum system yang lengkap tersebut dipasangkan di atas chasis lori menjadikan lori tesebut sebagai sebuah lori yang khusus untuk lori penyapu jalan atau road sweeper lorrie

Gambar jentera tersebut adalah seperti berikut:

Duromac Cityfant 60

394.VACUUM SWEEPER Nama Perdagangan : Vacuum Sweeper

Jenama: DUROMAC

8479.89 900

Engine/suction-fan

the cityFant 60 its central c omponent is the engine/suction-fan unit with the auxillary engine.

A wide range of auxilalry enginess are available to suits customers’ requirements. The suction-fan is driven through centrifugal clutch for prolonging the working life of the engine/suction-fan. The speed adjustment for the engine/suction-fan unit allows for considerable savings in fuel consumption and successfully reduces the environmental impact

The rear suction wander hose provides an extended reach for cleaning catch basins and picking up debris from hard-to-reach areas. The trailed type, titable sweep device, for left and right side cleaning, is perfectly visible for the driver at any time.

Spesifikasi barangan seperti yang dinyatakan dalam katalog:

Duromac the cityfant 60, sets the standard in effienct street sweeping. The hopper capacity of 6.2 cubic meters, it is a perfect fit for the garbage sweeper, cleaning, street and large surfaces. Relaible components are made from premium materials occur low maintenance.

As standard the cityfant duromac 60 is equipped with stainless steel water tank for 1,800 liters of fresh water. Long hours on the streets are very dirty so successful without difficulty. A pivoting main broom and sweep an additional tool to the left or right operation, contributed tremendously to this versatitility broom, making it very economical road sweeper

Barangan adalah sebuah machine yang dipasang di atas chasis lori terdiri daripada komponen utama seperti berikut:

• Auxilliary vacuum mechanism • Gear driven hydraulic pump. • Suction nozzle • Auxilliary engine powapack

Peralatan vacuum system yang lengkap seperti vacuum fans, sweeping brush and broom tersebut dipasangkan di atas chasis lori menjadikan lori tesebut sebagai sebuah lori yang khusus untuk lori penyapu jalan atau road sweeper lorrie

Kegunaaan barangan untuk menyapu dan menyedut sampah di kawasan lapang dan luas. Ia sesuai untuk menjalankan kerja-kerja menyapu jalanraya dan kawasan-kawasan awam.

Sampah yang disapu akan disedut ke dalam badan melalui paip yang berada di bawah jentera itu.

Duromac the cityfant 60 sets the standard in effienct street sweeping. The hopper capacity of 6.2 cubic meters, it is a perfect fit for the garbage sweeper, cleaning, street and large surfaces. Relaible components are made from premium materials occur low maintenance.

As standard the cityfant duromac 60 is equipped with stainless steel water tank for 1,800 liters of fresh water. Long hours on the streets are very dirty so successful without difficulty. A pivoting main broom and sweep an additional tool to the left or right operation, contributed tremendously to this versatitility broom, making it very economical road sweeper

Barangan ini sesuai diperjeniskan mengikut GIR 1 dan 6 di bawah kod tarif 8479.89 900 sebagai Machines and mechanical appliances having individual functions having individual functions, not specified or included elsewhere in this Chapter.berdasarkan alasan-alasan berikut:

Barangan merupakan peralatan mekanikal dan bukan peralatan electrical yang digunakan untuk menyapu dan menyedut sampah ke dalam hooper lori melalui suction nozzle yang berada di bawah jentera itu. Beroperasi di kawasan lapang dan luas. Ia sesuai untuk menjalankan kerja-kerja menyapu jalanraya dan kawasan-kawasan awam yang dilengkapi dengan peralatan mekanikal” seperti yang dinyatakan dalam general notes EN ms XVI-84-4

In general, Chapter 84 covers machinery and mechanical apparatus and Chapter 85 electrical good. .........................

Berdasarkan fakta di para 5.2.1, 5.2.2 5.2.3 , 5.2.4 dan 5.2.5 barangan adalah sebagai ” Machines and mechanical appliances” sesuai diperjeniskan di bawah heading 8479.89 dan mendapat liputan dalam EN HS 2012 muka surat XVII-8479-1

84.79 - Machines and mechanical appliances having individual

functions, not specified or included elsewhere in this Chapter.

…………………………………………………………………………….

- Other machines and mechanical appliances :

8479.81 - - For treating metal, including electric wire coil-winders

8479.82 - - Mixing,kneading, crushing, grinding, screening, sifting, homogenising,

emulsifying or stirring machines

8479.89 - - Other

Barangan yang mempunyai individual functions mendapat liputan dala EN HS 2012 ms VXI-8479-2 para B seperti berikut :

For this purpose the following are to be regarded as having “individual function”

(A) …………………………………………………………………

(B) Mechanical devices which cannot perform their function unless they are mounted on another machine or appliance, or are incorporated in a more complex entity, provided that this function :

(i) is distinct from that which is performed by the machine or appliance whereon they are to be mounted, or by the entity wherein they are to be incorporated, and

(ii) does not play an integral and inseparable part in the operation of such machine, appliance or entity

Kod Tarif :

Barangan diimport secara set yang terdiri daripada:


1. Portable Router berbentuk empat segi dengan ukuran 233.2mm x 148.6mm x 55.7mm di mana pada satu sisi terdapat Indicator Panel dan satu sisi lagi terdapat port berikut: a. ethernet port b. voice port c. AC power connector

2. Ethernet Cable 3. Power Cord

seperti gambar berikut:

Spesifikasi berdasarkan maklumat dari laman web pemohon adalah seperti berikut:

Technical Specification

Standard 802.16e Mobile WiMAX Wave 2

395.GATEWAY Nama Perdagangan : 4G WiMAX Gateway Mobile Router Jenama : YES Model : WIXFGR-124

8517.62 110

Downlink 20Mbps

Uplink 5Mbps

Frequency Bands 2.3GHz

Wi-Fi 2.4GHz, 802.11b/g/n

Wi-Fi Security WEP / WPA / WPA2

Wireless Signal Range

15 – 30metres

Ports 1 LAN port (RJ45), 1VoIP port (RJ11 / FXS)

Barangan digunakan seperti berikut:

1. Ethernet Cable (LAN Cable) (RJ45) akan disambungkan kepada barangan dan komputer.

2. Barangan juga boleh disambungkan kepada telefon.

3. Pengguna perlu mengaktifkan barangan melalui browser dan Basic Setup.:

Barangan adalah gateway untuk sambungan internet cepat dan boleh dipercayai untuk kegunaan di pejabat, di rumah, atau perniagaan. Ia adalah satu penyelesaian bersepadu sepenuhnya dengan data dan voice. Ia membolehkan personal computer (desktop) atau komputer riba (laptop) mengakses internet secara wireless melalui WiMAX network system dan ia juga boleh ‘disambungkan’ secara wi-fi sehingga 10 peranti lain seperti telefon bimbit atau laptop pada masa yang sama.

Mesyuarat Panel Penetapan Penjenisan berpendapat barangan tersebut sesuai diperjeniskan di bawah kod tarif 8517.62 110 [PDK 2012] sebagai gateway berdasarkan alasan-alasan seperti berikut:

• Barangan adalah peranti elektronik (integrated gateway-router) yang disambungkan kepada personal computer (desktop) atau komputer riba (laptop) melalui RJ-45 cable bagi membolehkan peralatan tersebut mengakses internet secara wireless melalui WiMAX network system dan ia juga boleh ‘disambungkan’ secara wi-fi sehingga 10 peranti lain seperti telefon bimbit atau laptop pada masa yang sama.

• Barangan menggunakan Standard Compliance 802.16e Mobile WiMAX Wave 2

yang merupakan salah satu cara untuk mengakses internet secara wireless (broadband wireless standard) iaitu melalui gateway. Maka barangan sesuai dikategori sebagai wireless WiMAX broadband access product untuk mengakses internet secara wireless dan routing of voice, video and data secara wireless kepada komputer / telefon bimbit.

• Barangan ini mendapat liputan dalam EN HS 2012 mukasurat XVI-8517-1 dan XVI-8517-5 para (II)(G) seperti berikut:

85.17 - 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 a local or wide area network), other than transmission or reception apparatus of heading 84.43, 85.25, 85.27 or 85.28.

- Telephone sets, including telephones for cellular networks or for other wireless networks : 8517.11 - - Line telephone sets with cordless handsets 8517.12 - - Telephones for cellular networks or for other wireless networks 8517.18 - - Other

- Other apparatus for transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network) :

8517.61 - - Base stations 8517.62 - - Machines for the reception, conversion and transmission or regeneration of voice, images or other data, including switching and routing apparatus 8517.69 - - Other 8517.70 - Parts

This heading covers apparatus for the transmission or reception of speech or other sounds, images or other data between two points by variation of an electric current or optical wave flowing in a wired network or by electro-magnetic waves in a wireless network. The signal may be analogue or digital. The networks, which may be interconnected, include telephony, telegraphy, radio-telephony, radio-telegraphy, local and wide area networks. ………………………………………………………..

(II) OTHER APPARATUS FOR TRANSMISSION OR RECEPTION OF VOICE,

IMAGES OR OTHER DATA, INCLUDING APPARATUS FOR COMMUNICATION IN A WIRED OR WIRELESS NETWORK

(SUCH AS A LOCAL OR WIDE AREA NETWORK)

(A) – (F) ………………………………………………. (G) Other communication apparatus.

This group includes apparatus which allows for the connection to a wired or wireless communication network or the transmission or reception of speech or other sounds, images or other data within such a network. Communication networks include, inter alia, carrier-current line systems, digital-line systems and combinations thereof They may be configured, for example, as public switched telephone networks, Local Area Networks (LAN), Metropolitan Area Networks (MAN) and Wide Area Networks (WAN), whether proprietary or open architecture. ……………………………………………..

Kod Tarif :

Berdasarkan sampel yang dikemukakan barangan berbentuk bulat dan panjang seperti lampu kalimantang yang berfungsi sebagai cover. Berukuran 18 inchi panjang dan 23.50 inchi panjang masing-masing. Ia terdiri daripada banyak led bulb. Barangan adalah seperti photo dibawah:


Berdasarkan maklumat yang dikemukakan, barangan mempunyai spesifikasi seperti berikut :

Appearance Bulat panjang

Colour White

Walttage 3-10 W

396.LED TUBE LIGHT Nama Perdagangan: LED Tube Light Jenama : CE ROHS Model : CYT-JV

Led Cover Holder

9405.40 990

Input Voltage 100-240V

Bulb Led Bulb

Barangan dipasang pada mesin layan diri berfungsi sebagai pencahayaan untuk mesin bagi mempamerkan produk.

Barangan adalah electrical lamp lengkap terdiri dari housing, fitting dan led bulb serta in retail packing.

Barangan ini menggunakan bulb jenis LED (light emitting diode), digunakan didalam mesin layan diri, adalah dikategorikan sebagai indoor use.

Barangan ini sesuai diperjeniskan di bawah kod tarif 9405.40 990 sebagai interior LED lamp berdasarkan alasan-alasan berikut:

Berdasarkan fakta dan keterangan diatas barangan adalah sejenis electrical fitting yang lengkap. Barangan mendapat liputan di dalam EN HS 2012 muka surat XX-9405-1 seperti berikut:

9405 – lamps and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like, having a permanently fixed light source, and parts thereof not elsewhere specefied or included.

9405.40 - other electric lamps and lighting fittings

(I) LAMPS AND LIGHTING FITTINGS, NOT ELSEWHERE SPECIFIED OR INCLUDED

Lamps and lighting fittings of this group can be constituted of any material (excluding those materials described in Note 1 to Chapter 71) and use any source of light (candles, oil, petrol, paraffin (or kerosene), gas, acetylene, electricity, etc.). Electrical lamps and lighting fittings of this heading may be equipped with lamp-holders, switches, flex and plugs, transformers, etc., or, as in the case of fluorescent strip

fixtures, a starter or ballast.

This heading covers in particular:

(I) Lamps and lighting fittings normally used for the illumination of rooms, e.g. : hanging lamps; bowl lamps; ceiling lamps; chandeliers; wall lamps; standard lamps; table lamps; bedside lamps; desk lamps; night lamps; water-tight lamps.

Barangan yang hamper sama pernah diperjeniskan dibawah tariff kod 9405.40 990 ruj. No HE.HT(96)431/01-1(1243) bertarikh 15.07.2010.

Kod Tarif :

Barangan adalah berbentuk segiempat tepat,ringan dan nipis.


Gambar barangan adalah seperti berikut:

Ciri-ciri barangan:

(i) Boleh dilipat serta mudah disimpan.

397.AUTOMATIC THERMAL MASSAGER Nama Perdagangan : Ceragem Reflax Jenama : Ceragem Model : CGM ECB-1201

9019.10 000

(ii) Mempunyai roda di bahagian bawahnya untuk memudahkan barangan dibawa kemana-mana.

(iii) Menggunakan tenaga elektrik.Voltan yang digunakan ialah 100-240V ~,50/60Hz dengan penggunaan kuasa sebanyak 80W.

(iv) Menggunakan alat kawalan untuk mengawal fungsi produk.

(v) Mempunyai External Projector dengan rekaan mudah pegang (easy grip design).

Spesifikasi barangan:

(i) (When spread) 2080mmx600mmx120mm(±5mm) (ii) (When folded) 1170mmx600mmx175mm(±5mm) (iii) Product weight 26kg(±2)/components not included

Barangan mempunyai 12 pilihan program urutan yang boleh disesuaikan dengan keadaan kesihatan pengguna:

(i) Automatic Mode (ii) Mode 1 : Basic (Same pattern as CERAGEM’s M3500 automatic thermal massager) (iii) Mode 2 : Promotes Relaxations (iv) Mode 3 : Promotes Stability (v) Mode 4 : Promotes Circulations (vi) Mode 5 : Promotes Health (vii) Mode 6 : Promotes Energy (viii) Mode 7 : Promotes Concentration (ix) Mode 8 : Promotes Deep Sleep (x) Mode 9 : Promotes Well-Balanced Body (xi) Semi-Automatic Mode : Area Repetition (xii) Manual Mode : Thermal Pressure

Mesyuarat Panel Penetapan Penjenisan Bil.126 /2013 mencadangkan barangan ini sesuai diperjeniskan di bawah kod tarif 9019.10 000 sebagai Automatic Thermal Massager. Barangan merupakan mesin urut yang direka khas dengan menggunakan batu jade iaitu serpentine jade untuk mengurut tubuh badan.Di dalamnya terdapat internal jade roller yang merupakan komponen utama bagi alat urutan ini.Alat urutan ini mempunyai fungsi tambahan di mana ia dapat

membekalkan haba(heat)kepada tubuh badan pengguna sewaktu menerima urutan.

Barangan ini juga masih boleh digunakan tanpa fungsi pemanasan.Oleh itu,barangan ini sesuai sebagai massage apparatus sebagaimana keterangan di dalam EN HS 2012 muka surat XVIII-9019-2 iaitu:

(II) MASSAGE APPARATUS

Apparatus for massage of parts of the body (abdomen, feet, legs, back, arms, hands, face, etc ).They may be hand or power-operated, or may be of an electro-mechanical type with a motor built in to the working unit (vibratory-massaging appliances).The latter type in particular may include interchangeable attachments (usually of rubber) to allow various methods of application (brushes, sponges, flat or toothed discs ,etc).

This group includes simple rubber rollers or similar massaging devices.

Barangan mendapat liputan di dalam EN HS 2012 muka surat XVIII-9019-1 seperti berikut:

90.19-Mechano-therapy appliances; massage apparatus;

psychological aptitude-testing apparatus; ozone therapy,

oxygen therapy,aerosol therapy,artificial respiration or

other therapeutic respiration apparatus.

9019.10 – Mechano-therapy appliances; massage apparatus ;

psychological aptitude-testing apparatus

9019.20 – Ozone therapy, oxygen therapy, aerosol therapy,

artificial respiration or other therapeutic respiration

apparatus.

Kod Tarif :

Barangan adalah peralatan elektrik jenis floor standing design berbentuk segiempat berukuran 380mm (W) x 1265mm (H) x 437mm (D) yang terdiri daripada:


Komponen utama :

a. display panel b. 2 faucets (hot and cold) c. gutter d. drain cover e. heater f. compressor g. 3 water tanks h. 5 filter membranes

Spesifikasi barangan adalah seperti berikut :

Colour White

Filtration Method Reverse Osmosis

Power Consumption:

1. Heater 550W

2. Compressor 140W

Working Temperature 4oC – 38oC

Tank Capacity:

398.WATER PURIFIER Nama Perdagangan:Water Filtration System Jenama : COWAY Model : CHP-04AL

8421.21 000

Room Water 14 L

Cold Water 4.8 L

Hot Water 3.6 L

Filters & Sizes:

1. Plus Sediment 14" (High Turbidity + Sediment Filter)

2. Pre-Carbon 14"

3. Membrane 14" (50GPD)

4. Fine post-carbon

14” (Fine active Acrbone)

5. UV Filter UV filter (water circulation type)

Barangan digunakan untuk menapis air (penulenan air) dari paip menggunakan sistem Reverse Osmosis di mana setiap penapisan mempunyai tujuan penapisan berbeza seperti berikut:

Barangan ini sesuai diperjeniskan di bawah kod tarif 8421.21 000 sebagai apparatus for purifying water berdasarkan alasan-alasan berikut:

• Barangan adalah peralatan untuk menapis air (penulenan air) di mana air akan melalui 5 lapisan penapisan iaitu :

a. Plus Sediment b. Pre-Carbon c. Membrane d. Fine post-carbon e. UV Filter

• Sistem penapisan ini dinamakan sistem Reverse Osmosis.

• Berdasarkan spesifikasi barangan, ia mempunyai heating element tetapi fungsi penapisan (penulenan) air adalah lebih utama kerana air akan melalui proses ini sebelum ia masuk ke tangki untuk dipanaskan bagi menghasilkan air panas.

• Barangan ini mendapat liputan dalam EN HS 2012 mukasurat XVI-8421-1 hingga

XVI-8421-4 seperti berikut:

84.21- Centrifuges, including centrifugal dryers; filtering or purifying machinery and apparatus for liquids or gases.

- Centrifuges, including centrifugal dryers:

8421.11 - - Cream separators

8421.12 - - Clothes-dryers

8421.19 - - Other

- Filtering or purifying machinery and apparatus for liquids:

8421.21 - - For filtering or purifying water

8421.22 - - For filtering or purifying beverages other than water

8421.23 - - Oil or petrol-filters for internal combustion engines

8421.29 - - Other

- Filtering or purifying machinery and apparatus for gases :

8421.31 - - Intake air filters for internal combustion engines

8421.39 - - Other

- Parts:

8421.91 - - Of centrifuges, including centrifugal dryers

8421.99 - - Other


(I) ……………………………

(II) Filtering or purifying machinery and apparatus for liquids or gases, other than, e.g., filter funnels, milk strainers, strainers for filtering paints (generally Chapter 73).

………………………………………………..

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

Much of the filtration or purification plant of this headings purely static equipment with no moving parts. The heading covers filters and purifiers or all types (physical or mechanical, chemical, magnetic, electro magnetic, electrostatic, etc.). The heading covers not only large industrial plant, but also filters tor internal combustion engines and small domestic appliances. The heading does not, however, include filter funnels, milk strainers, vessels, tanks, etc., simply equipped with metallic gauze or other straining material, nor general purpose vessels, tanks, etc., even if intended for use as filters after insertion of a layer of gravel, sand, charcoal, etc.

In general, filtering machinery and plant of this heading is of two distinct types according to whether it is intended for liquids or gases.

(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.

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. But the heading excludes filters made mainly of ceramics or glass (Chapter 69 or 70,respectively).

Kod Tarif :

Barangan merupakan pes jernih yang tidak berwarna yang dipek di dalam bekas plastik berlabel “ SE 9185 Clear Silicone RTV ”.


Sifat fizik dan kimia barangan:-

Deskripsi Umum Silicone Sealant

Keadaan Fizikal Merekat(Paste)

Warna Tidak berwarna @

kuning pekat

Bau Bau beralkohol

Graviti Spesifik(Specific Gravity) 1.04

Kegunaan barangan adalah sebagai pelekat(adhesives).

Barangan di gunakan di dalam industri semikonduktor

Berdasarkan maklumat pemohon,kegunaan barangan adalah untuk:-

(a) Sealing of electronic equipment and modules (b) Parts fixing on circuit board

Maklumat barangan berdasarkan maklumat yang dikemukakan oleh pemohon

FEATURES BENEFITS COMPOSITION APPLICATION METHODS

399.SILICONE ADHESIVE Nama Perdagangan : Dow Corning SE

9185 Clear Adhesive Packing : (i) in tube of 90ml (ii) in cartridge of 330ml

3506.10 000

1. fast track

free RT

cure

2. Non-

Flowing

3. High

Elongation

for added

stress

relief

4. Controlled

silicone

volatility

1. No mixing

required

2. RT cure, no

ovens

required

3. Faster in-

line

processing

at RT with

option for

heat

acceleration

4. Added

reliability

can result

from lower

cured

stress.

1. 1-part,translucent or

white

2.Polydimethylsiloxane

adhesive

1.Automated or

manual needle

Dispense

systems

Barangan merupakan one-part heat cure adhesives.Keterangan one-part adhesives mengikut laman web adalah:One-part adhesives harden via a chemical reaction with an external energy source,such as radiation,heat, and moisture.

Heat curing adhesives consist of a pre-made mixture of two or more components.When heat is applied the components react and cross-link.

One-part heat cure adhesives ini tidak mengandungi campuran dan tidak mengandungi pelarut (solvent).Produk ini mempunyai kombinasi fleksibiliti yang tinggi (high flexibility) dan rintangan suhu tinggi.(high temperature resistance

Berdasarkan maklumat,barangan di pek dalam bentuk tube 90 ml,Cartridge-330 ml dan pail -18 kg.

Barangan ini sesuai diperjeniskan di bawah kod tarif 3506.10 000 sebagai product, suitable for use as adhesives, put up for retail sale as adhesives, not exceeding a net weight of 1kg .

Barangan tidak sesuai di perjeniskan di bawah Chapter 39 seperti keterangan EN HS 2012 muka surat VII-39-11 dan VII-39-14 seperti berikut:

Primary Forms

Headings 39.01 to 39.14 cover goods in primary forms only.The expression “primary forms̋ is defined in Note 6 to this chapter.It applies only to the following forms:

(1) Liquids and pastes.These may be the basic polymer which requires ʺ curing ʺ by heat or otherwise to form the finished material,or may be dispersions(emulsions and suspensions) or solutions of the uncured or partly cured materials.In addition to substances necessary for

ʺ curing ʺ(such as hardeners (cross-linking agents) or othe co-reactants and accelerators),these liquids or pastes may contain other materials such as plasticisers,stabilisers,fillers and colouring matter,chiefly intended to give the finished products special physical properties or other desirable characteristics.The liquids and pastes are used for casting extrusion,etc.,and also as impregnating materials,surface coatings,bases for varnishes and paints,or as glues,thickeners,flocculants,etc.

When as a result of the addition of certain substances,the resultant products answer to the description in a more specific heading elsewhere in the Nomenclature,they are excluded from Chapter 39;this is,for example,the case with:

(a) Prepared glues-see exclusion(b) at the end of this General Explanatory Note. (b) Prepared additives for mineral oils(heading 38.11)

In addition to the exclusions mentioned in Note 2,the Chapter excludes:

(a) Concentrated dispersions......................................... (b) Preparations specially formulated for use as adhesives,consisting of polymers or blends

thereof of headings 39.01 to 39.13 which,apart from any permitted additions to the products of this Chapter (fillers, plasticisers,solvents,pigments,etc), contain other added substances not falling in this Chapter(e.g.waxes) and products of headings 39.01 to 39.13 put up for retail sale as glues or adhesives,not exceeding a net weight of 1 kg (heading 35.06).

(c) Plastics and articles thereof .............................................

Kod Tarif :

Fizikal barangan.


Barangan merupakan kepingan jalur woven/anyaman dalam roll berbentuk grid/petak empat segi sama dengan ukuran luas petak 2cm x 2.5cm. Lebar setiap jalur ialah 0.5 cm. Lebar setiap gulungan/roll 3.9 meter.

Barangan ini dipanggil Geotextile material dan nama dagangannya adalah Geogrid.

Gambar 1 : Geogrids.

Cara Geogrid Dihasilkan.

- Plate menegak terdiri daripada 5 benang halus polyester (high-strenght polyester yarns). - Plate melintang daripada 3 benang besar polyester. - Plate benang halus yang melintang diapit dibahagian atas dan bawah menjadi petak. - Ukuran luas petak ialah 2.5cm tegak x 2.0cm melintang. - Pertindihan benang polyester tadi dianyam beselang-seli dengan satu benang halus. - Anyaman geogrid yang telah siap disalut/coated dengan UV Resistant Rubber/polimer.

Tenunan/woven.

Merupakan cara dengan memasuk-masukkan alatan tenun (abah-abah dalam industri atau perusahan) yang mengandungi benang atau seumpamanya secara melintang dan menegak. Ikat

400.GEOTEXTILE MATERIAL Nama Perdagangan:Polyester Geogrid Rubber Coating Jenama: Bravogrids

5407.10 900

http://www.bing.com/images/search?q=images+of+geogrids&id=8B870769F713DD2B53B48E93583B14D8AC07299E&FORM=IQFRBA#view=detail&id=6087447F09E16057BB883131C8D3542B54EF656E&selectedIndex=76�

http://www.bing.com/images/search?q=images+of+geogrids&id=8B870769F713DD2B53B48E93583B14D8AC07299E&FORM=IQFRBA#view=detail&id=CA58395A4C78F084FD1943CEF4CD76A38A0A8343&selectedIndex=87�

adalah salah satu cara bertenun.

Geogrid.

A geogrid is geosynthetic material used to reinforce soils and similar materials. Geogrids are commonly used to reinforce retaining walls, as well as subbases or subsoils below roads or structures. Soils pull apart under tension. Compared to soil, geogrids are strong in tension.

Geogrids are commonly made polymer materials, such as polyester, polyethylene or polyproylene. They may be wovern or knitted from yarns, heat-welded from strips of material, or produced by punching a regular pattern of holes in sheets of material, then stretched into a grid.

The development of methods of preparing relatively rigid polymeric materials by tensile drawing,[1] in a sense "cold working," raised the possibility that such materials could be used in the reinforcement of soils for walls, steep slopes, roadway bases and foundation soils. Used as such, the major function of the resulting geogrids is in the area of reinforcement. This area, as with many other geosynthetics,

Material Barangan.

Geogrids diperbuat daripada anyaman high-strength polyester yarns.

Benang polyester ditebat (coated) dengan UV-resistant rubber.

Kegunaan/Fungsi Barangan (berdasarkan kataloq disertakan).

- Reinforced soil retaining walls. - Reinforced side slopes. - Reinforced roadbeds. - Reconstruction of existing soil structures. - Waste landfill facilities. - Reinforced river dikes. - Reinforced wall platforerns.

http://en.wikipedia.org/wiki/Geosynthetic�

http://en.wikipedia.org/wiki/Retaining_walls�


http://en.wikipedia.org/wiki/Polyester�


http://en.wikipedia.org/wiki/Tension�

http://en.wikipedia.org/wiki/Geogrid#cite_note-1�

http://en.wikipedia.org/wiki/Work_hardening�

http://en.wikipedia.org/wiki/Slope_stability�

http://en.wikipedia.org/wiki/Base_course�

http://en.wikipedia.org/wiki/Foundation_(engineering)�

http://en.wikipedia.org/wiki/Soil�

http://en.wikipedia.org/wiki/Geosynthetic�

gambar 2 : Kegunaan Geogrid

Barangan berupa kepingan anyaman berbentuk grid dalam roll.

Barangan ini dinamakan Geogrid.

Material terdiri daripada high-strenght polyester yarns coated with UV-resistant rubber.

Gambar 3 : High Strength/Tenacity Gambar 4 : Coated - UV Resistant

http://www.yarncentre.com/uploads/11/1-11111P9555R37.jpg�

Polyester Yarn. Rubber/polimer

Laporan Kimia menyatakan barangan diperbuat daripada Loose Woven Polyester Yarns coated with Styrene:butadiene.

Barangan ini digunakan sebagai penahan hakisan tanah di kawasan tebing atau pantai.

Laporan Jabatan Kimia.

Kepingan berbentuk grid yang berwarna hitam dan bertenun dengan sampel berukuran 20cm x 31cm dengan lebar jalur 0.5cm.

Hasil analisis didapati :

Daripada loose woven polyester yarns coated with styrene:butadiene.

Ketetapan

Barangan ini sesuai diperjeniskan di bawah kod tarif 5407.10 900 sebagai Other woven fabrics obtained from high tenacity yarn of polyester, berdasarkan alasan-alasan berikut ;

Barangan ini sesuai diperjeniskan di bawah kod tarif 5407.10 900 sebagai Other woven fabrics obtained from high tenacity yarn of polyester, berdasarkan alasan-alasan berikut ;

Kod tarif yang dicadangkan di atas adalah bersesuaian kerana barangan ini berbentuk finish product dan bahan asasnya adalah high strength / high tenacity polyester yarn yang ditebat dengan polimer.

Kod tarif kepala 59.11 yang merujuk kepada Textile products, and articles, for technical uses, specified in Note 7 to this Chapter adalah tidak sesuai digunakan.Hal ini kerana kepala 59.11 hanya merujuk kepada barangan seperti yang dinyatakan dalam Chapter Notes 7 (a), (i) sahaja.

Chapter Notes no. 7(a),(i) menyatakan:

7. Heading 59.11 applies to the following goods,which do not fall in any other

heading of section XI:

(a) Textile products in the piece,cut to length or simply cut to rectengular

(including square) shape (other than those having the character of the products of headings 59.08 to 59.10) the following only :

(i) Textile fabrics, felt and felt-lined woven fabrics,coated,covered or liminated with rubber,leather or other material, of a kind used for card clothing,and similar fabrics of a kind used for other technical purposes,including narrow fabrics made

of velvet impregnated with rubber,for covering weaving spindles (weaving beams);

Nota EN 2012 di muka surat XI-5911-1 menyatakan ;

The textile products and articles of this heading present particular characteristics which identify them as being for use in various types of machinery, apparatus, equipment or instruments or as tools or parts of tools.

Berdasarkan Nota Bab ini menunjukkan bahawa kepala 59.11 ini meliputi textile yang digunakan hanya untuk ”technical purpeses” iaitu yang khusus digunakan pada mesin dan peralatan sahaja.Oleh itu kod tarif ini tidak sesuai digunakan pada geotextile.


Berdasarkan Perintah Duti Kastam 2012, barangan ini sesuai diletakkan dibawah kod tarif 5407.10 900 seperti di bawah ;

54.07 Woven fabrics of synthetic filament yarn, including woven fabrics obtained from materials of heading 54.04.

5407.10 - Woven fabrics obtained from high tenacity yarn of nylon or other polyamides or of polyester

100 - - Elastic fabrics and trimmings consisting of synthetic materials combained with rubber threads

:

900 - - Other

Kod tarif di atas adalah sesuai kerana kepala 54.07 merujuk kepada Woven fabric of Synthetic filament yarn .Dalam hal ini woven fabric yang dimaksudkan ialah polyester yarn.

Manakala sub kepala 10. 900 pula merujuk kepada barangan geogrid yang dihasilkan berasaskan woven fabric yang diperolehi daripada ”high-strenght / tenacity yarn of polyester.

Explanatory Note.

Kod tarif 5407.10.900 sesuai dengan liputan dalam EN di muka surat XI-5407-1 ;

54.07 Woven fabrics of synthetic filament yarn, including woven fabrics obtained from materials of heading 54.04.

5407.10 - Woven fabrics obtained from high tenacity yarn of nylon or other polyamides or

Penerangan dalam Chapter Note XI mukasurat XI-14 menyatakan :

of polyester

(5)High tenacity yarn.

In Chapter 54 and 59 there are provisions for ”high tenacity yarn” and for fabrics made from

such yarn.

The expression ” high tenacity yarn” means yarn having a tenacity, expressed in cN/tex (centinewtons per tex), greather than the following:

Single yarn of nylon or other polymides, or of polyester.................cN/tex

Multiple (folded) or cabled yarn of nylon or other polymides,

or of polyester,.........................................................................53 cN/tex

Kod Tarif :

Fizikal barangan.


Barangan merupakan sampel mengandungi kepingan kenyal lembut berwarna hitam yang berukuran 13.7 cm x 7.5 cm, dengan ketebalan 1.4 mm.Barangan dinamakan EPDM Rubbergard dan dikenali dengan nama perdagangannya sebagai EPDM Waterproofing Membrane. Ukuran sebenar barangan adalah 10 kaki lebar x 100 kaki panjang dan diimport dalam bentuk gulungan/roll seperti contoh dalam gambar 1 di bawah.

Gambar 1 : EPDM Waterproofing Membrane.

EPDM adalah singkatan Ethylene Propylene Diene Monomer.

EPDM merupakan ”polymer” yang telah lama ditemukan dan digunakan secara meluas sebagai komponen material kerana sifatnya yang elastik, tidak berpori dan memenuhi syarat-syarat FDA. EPDM bersifat fleksibiliti, tahan terhadap suhu tinggi dan murah.Rubber merupakan salah satu daripada jenis polimer.

Kegunaan Barangan.

Barangan berfungsi sebagai ” Waterproof roofing membrane”.

Bagi bangunan yang mempunyai bumbung rata daripada konkrit,air hujan akan meresap masuk di celah rekahan bumbung.Oleh itu EPDM Rubbergard dihampar pada lapisan rata bahagian atas bumbung bagi menahan air hujan daripada meresap masuk ke celah rekahan.

401.EPDM WATERPROOFING MEMBRANE Nama Perdagangan:EPDM Rubbergard Jenama: Firestone

4008.21 900

Selain itu bagi pengguna yang ingin membina taman di atas bumbung rumah mereka,EPDM Rubbergard dihampar mengikut ukuran tertentu di atas bumbung konkrit sebelum dilapis dengan tanah, batu kerikil dan tanaman hiasan.Air tidak akan meresap ke bahagian bawah bumbung bangunan kerana telah dilapisi EPDM Rubbergard.

Laporan Jabatan Kimia Malaysia

Fakta Barangan:

Sampel berukuran 13.7 cm x 7.5 cm x 1.4 mm. dianalisis didapati barangan adalah ” Vulcanized poly(ethylene:propylene:diene)”. Sampel didapati ”non-cellular” dan mengandungi bahan inorganik (kebanyakkan sebatian silika dan alumunium).

Barangan berbentuk ”barangan siap” yang diimport dalam gulungan berukuran 10 kaki lebar x 100 kaki panjang x 1.4 mm tebal.

Barangan ini dinamakan EPDM Rubbergard dan dikenali dengan nama perdagangannya sebagai EPDM Waterproofing Membrane.

Material terdiri daripada tiga lapisan iaitu lapisan tengah terdiri daripada polyester, manakala lapisan atas dan bawah daripada rubber.

Kegunaan barangan adalah sebagai lapisan penahan air daripada meresap masuk ke dalam celah rekahan bumbung konkrit atau ”Composite waterproofing membrane for roofing”.

Barangan ini sesuai diperjeniskan di bawah kod tarif 4008.21 900 sebagai Other plates, sheets and strip of non-cellular rubber berdasarkan alasan-alasan berikut ;

Polyethylene-propylene-diene monomer (EPDM) / rubber di lapisan satu dan tiga membrane merupakan bahan non-cellular terpenting yang memberikan fungsi utama sebagai bahan kalis air (waterproof) manakala lapisan dua (tengah) daripada bahan polyester yang hanya berfungsi untuk menguatkan lagi struktur membrane kerana polyester terkenal dengan ketahanannya daripada suhu tinggi dan hakisan alam semulajadi.

Kod tarif yang dicadangkan di atas adalah bersesuaian kerana barangan ini berbentuk barangan siap dan bahan asasnya adalah non-cellular rubber yang terdiri daripada vulcanised rubber. Kepala 40.08 merujuk kepada vulcanised rubber.



40.08 Plates,sheets,strip,rods and profile shapes, of vulcanised rubber other than hard rubber.

- Of cellular rubber

4008.11 - - Plates,sheets and strip

100 - - -

200 - - -

300 - - -

400 - - -

900 - - -

4008.19 000 - - Other

- Of non-cellular rubber :


100 - - - Floor tiles and wall tiles

200 - - - Exceeding 5 mm in thickness,lined with textile

fabric on one side

300 - - - Water stop

400 - - - Rubber soling sheet

900 - - - Other

Kod tarif di atas adalah sesuai kerana kepala 40.08 merujuk kepada vulcanised rubber manakala sub kepala 21.900 pula merujuk kepada lain-lain barangan dalam bentuk ”plates,sheets and strip” bagi material of non-cellular rubber.

Nota Bab no.9 di muka surat 263, PDK 2012 pula menyatakan :

”In headings 40.01, 40.02, 40.03, 40.05 and 40.08, the expressions ”plates,sheets and

strip” apply only to plates,sheets and strip and to blocks of regular geometric shape,uncut or simply cut to rectangular (including square) shape, wheather or not having the character of articles and wheather or not printed or otherwise surface-worked but not otherwise cut to shape or futher worked”.

Explanatory Note.

Kod tarif 4008.21 900 sesuai dengan liputan dalam EN di muka surat;VII-4008-1

40.08 Plates,sheets,strip,rods and profile shapes, of

vulcanised rubber other than hard rubber.

- Of cellular rubber


4008.19 - - Other

- Of non-cellular rubber :


Penerangan dalam EN di mukasurat VII-4008-1 menyatakan :


(1) Plates,sheets and strip (having any cross-sectional dimension exceeding 5 mm) in the lenght,or merely cut to lenght or into rectangles (including squares).

The heading also covers rubber flooring material in the piece,....

The classification of products made from vulcanised rubber (other than hard

rubber) combined (either in the mass or on the surface) with textile materials is

subject to the provisions of Note 3 to Chapter 56 and Note 4 to Chapter 59

Kod Tarif :

Fizikal barangan.


Barangan merupakan sampel produk siap berupa resin cecair jernih tidak berwarna. Barangan dikenali sebagai getah silikon atau slicone elastomer / silicone rubber.

Gambar 1 : Silicone Elastomer Resin

Silikon.

Silikon adalah polimer bukan organik yang berbentuk daripada cair,gel hingga ke plastik keras. Ia tidak berwarna,tidak berbau,kedap air,tidak rosak akibat tindak balas kimia, tahan suhu tinggi dan tidak boleh mengalirkan arus letrik.

Silikon adalah bahan utama dalam peranti semikonduktor.Ini kerana silikon mempunyai :

1. Daya kebocoran arus balikan yang lebih rendah.

2. Oksida aslinya mudah dihasilkan di dalam relau.

3. Membentuk antara muka/dielektrik semikonduktor yang lebih baik.

Silicone elastomer adalah “rubber” yang dimampatkan dengan “silicone”.

402.SILICONE RESIN Nama Perdagangan :Silicone Semiconductor Protective Coating Jenama : Dow Corning Model: HIPEC R6103

3910.00 000

Ia merupakan “polymer” yang mengandungi “silicon”,hydogen dan oxygen.

Komposisi Barang.

Barangan terdiri daripada bahan Dimethy, Methylhydrogen dan Siloxane.

Kegunaan Barangan.

Sebagai bahan “coating” semikonduktor. Semikonduktor ialah bahan separa penghantar arus letrik (separa listrik). Semikonduktor akan bersifat “insulator” (penebat / bahan yang dapat mencegah penghantaran arus letrik) jika tidak dialirkan arus letrik.Apabila pada suhu tertentu dan diberi arus letrik tertentu, ia boleh berfungsi sebagai konduktor (penghantar arus letrik). Bahan yang selalu digunakan membuat semikonduktor ialah silikon. Silikon menjadi penebat semikonduktor pada suhu rendah kerana tidak mengalirkan elektrik dan apabila silikon berada pada kepanasan suhu bilik, ia akan menjadi pengalir letrik. Contoh semikonduktor ialah transistor,chip dan sel suria.

Gambar 2 : Semikonduktor

Diterima satu sampel cecair jernih didalam botol plastik.

Hasil analisis didapati barangan adalah Silicone Elastomer yang digunakan sebagai semiconductor coating.Sampel merupakan dalam bentuk ”primary foam”.

Barangan berbentuk ”barangan siap” dalam bentuk cecair.

Barangan ini dinamakan Silicone Elastomer/rubber.

Komposisi terdiri daripada Dimethy, Methylhydrogen dan Siloxane.

Berfungsi sebagai bahan penebat ( insulator ) dan pengalir arus letrik ( konduktor ) pada semikonduktor ( penghantar arus letrik )

Barangan ini sesuai diperjeniskan mengikut GIR 1 di bawah kod tarif 3910.00 000 sebagai Silicones in primary forms, berdasarkan alasan-alasan berikut ;

Kod tarif yang dicadangkan di atas adalah bersesuaian kerana barangan ini berbentuk barangan siap dan bahan asasnya adalah resin silicone Elastomer iaitu ”rubber” yang

http://www.silmore.com.cn/sdp/165470/4/pd-1008124/332494.html#normal_img�

bercampur dengan ”silicone”. Ia merupakan “polymer” yang mengandungi “silicon”,hydogen dan oxygen. Kepala 39.10 merujuk kepada silicone in primary.


Berdasarkan Perintah Duti Kastam 2012, barangan ini sesuai diletakkan di bawah kod tarif 3910.00 000 seperti di bawah ;

3910.00 000 - Silicones in primary forms.

Kod tarif di atas adalah sesuai kerana kepala dan sub kepala 3910.00 000 adalah merujuk kepada silikon dalam bentuk primary foams atau liquids.

Explanatory Note.

Kod tarif 3910.00 000 sesuai dengan liputan dalam EN 2012 di muka surat VII-3910-1 :

3910.00 000 - Silicones in primary forms.

Penerangan EN dalam Nota Bab di mukasurat VII-39-2 menyatakan :

3.Heading 39.01 to 39.11 apply only to goods of a kind produced by chemical synthesis, falling in the following catogories:

(d). Silicones (heading 39.10).

6. In heading 39.01 to 39.14, the expression ”primary foams” applies only to the following forms :

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

Penerangan lain dalam Nota Bab di mukasurat VII-39-11 menyatakan :

Primary Forms.

Heading 39.01 to 39.14 covers goods in primary form only. The expression ”primary forms” is difined in Note 6 to this Chapter.It applies only to the following foams :

(1). Liquids and pastes. These may be the basic polymer which requires ”curing” by heat or otherwise to form the finished material, or may be dispersions (emulsions and suspensions) or solutions of the uncured or partly cured materials. In addition to subtances necessary for ”curing” (such) as harderners (cross-linking agents or other co-reactants and accelerators),

These liquids or pastes may contain other materials such as plasticisers, stabilisers,fillers and colouring matter, chiefly intended to give the finished products special physical properties or other desirable characteristics.

The liquids and pastes are used for casting,extrusion, etc., and also as impregnating materials,

surface coatings,bases for varnishes and paints,or as glues, thickeners, flocculants, etc.

Rulling.

Barangan yang seakan sama dengan Silicone Semiconductor Protective Coatings, jenama Hipec, model R6103 telah pernah diperjeniskan oleh Bahagian Perkhidmatan Teknik, Cawangan Pengurusan Penjenisan, Wilayah Persekutuan Kuala Lumpur di bawah no. kod tarif 3910. 00 000.

Kod Tarif :

Barangan merupakan material terpakai yang didakwa sebagai Low Density Polyethlene (LDPE) Waste.Skrap ini berbentuk rolls,bales dan jumbo bags.


Contoh Roll LDPE Waste Contoh Bales LDPE Waste

Contoh Jumbo Bag

LDPE Waste – Wikipedia.

High Density Poly Ethylene is a form of recyclable plastic commonly used in consumer product manufacturing. The definition of High Density isanything between 0.941 – 0.965 gram/cc Polyethylene. LDPE has higher temperature resistance, higher stiffness. HDPE provides a good water barrier but it does not hold oxygen or CO2 well. In HDPE Film form it is used for snack food

403.POLYETHYLENE WASTE Nama Perdagangan : Low Density Polyethylene Waste (LDPE Waste)

3915.10 900

http://www.alibaba.com/product-gs/569210221/100_recycle_plastic_garbage_rubbish_trash.html�

packaging and cereal box liners. In blow molded HDPE form it is used for non carbonated .

Material.

Barangan ini terdiri daripada Law Density Polyethylene Waste.

Kegunaan.

Material skrap ini dihancurkan menjadi pallet dan akan digunakan sebagai bahan asas dalam pembuatan barangan plastik.Contohnya botol plastik.

Contoh pellets HDPE

Laporan Jabatan Kimia Malaysia.

Sampel berupa ’sheet’ berwarna putih kekuningan yang renyuk , berbau dan dilipat di dalam bag plastik.Setelah dianalisis, sampel didapati adalah Polyethylene yang mengandungi 2.1% bahan inogarnik daripada silika.Barangan ini didakwa sebagai skrap (waste). Barangan akan dihancurkan menjadi butiran halus/ pellet sebelum dihantar ke industri pembuatan bahan plastik.

Barangan ini sesuai diperjeniskan di bawah kod tarif 3915.10 900 sebagai Other waste,parings and scrap of polymers of ethylene,berdasarkan alasan-alasan berikut ;

Ketetapan

Berdasarkan sample yang dihantar ke Jabatan Kimia, barangan berupa material yang telah direnyuk dan didakwa sebagai skrap.Hasil analisis mendapati barangan adalah LDPE (Low Density Polyeyhylene) scrap.

5.3.2 Perintah Duti Kastam.

Berdasarkan Perintah Duti Kastam 2012, barangan ini sesuai diletakkan dibawah kod tarif 3915.10 900 ;

39.15 Waste, paring and scrap, of plastics

https://plus.google.com/photos/109914889933718652971/albums/profile�


100 - - Of non – rigid cellular products

900 - - Other

Pemilihan kod tarif ini adalah sesuai kerana kepala 39.15 adalah merujuk kepada Waste, parings and scrap of plastics manakala pecahan kepala 10. 900 pula merujuk kepada material polyethylene.

Nota Bab no.7 pada Bab 39 di muka surat 242 PDK 2012 menyatakan :

Chapter Notes.

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

Nota Bab ini menyatakan skrap daripada hasil thermoplastic yang terhasil daripada moulding material tidak termasuk dalam kepala 39.01..

Explanatory Note.

Penerangan dalam Explanatory Note 2012, mukasurat VII-3915-1 menyatakan :

39.15 Waste, paring and scrap, of plastics


Nota Bab dalam EN 2012 di muka surat VII-3915-1 menyatakan :

The product 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, tranformed into primary forms (heading 39.01 to 39.14).

Waste, parings and scrap of a single thermosetting material or of two or more thermoplastic material mixed together,even if transformed into primary forms,

are covered by the heading.

Rulling.

Barangan yang seakan sama telah diperjeniskan di bawah kod tarif yang sama seperti barangan ini.

Kod Tarif :

Barangan merupakan cecair tidak berwarna dan berbau hanyir.


Kegunaan barangan berdasarkan maklumat pemohon adalah sebagai campuran (mixture) yang digunakan untuk menghalang kakisan/karat.(neutralising corrosion inhibitor).

Barangan merupakan Boiler Water Treatment Chemicals dimana teknologi yang digunakan adalah melalui Steam Condensate Treatment.

Komposisi/Maklumat Kandungan Barangan:-

COMPONENTS CAS # PERCENT

Methoxypropylamine,3- 5332-73-0 30-60

Cyclohexylamine 108-91-8 10-30

Sifat-sifat fizikal dan kimia barangan:-

Appearance Liquid



Odor Amine

pH(concentrated product) 13

pH in aqueous solution 12(5%)

Flash Point 47°C Pensky Martens(CC)

Vapor Pressure 18 Approximate(mmHg) at 21°C

Vapor Density >1(Air=1)

Evaporation Rate < 1(Ether=1)

Melting Point/Freezing < -34°C

404.CORROSION INHIBITOR Nama Perdagangan: Steamate NA0660

3824.90 900

Point

Solubility(water) 100 percent weight

Viscosity 17 cps (21°C)

VOC 57

Berdasarkan, Steamate NA0660 is a unique blend of neutralizing amines with selected stability and vaporazation characteristics.

Apabila di masukkan kedalam boiler, amines di dalam barangan akan menyejat(volatilize) dengan stim dengan cepat dan mencegah karat dengan meneutralkan carbonic acid di dalam kondensat.Penyebab utama karat didalam steam condensate systems ini adalah disebabkan oleh karbon dioksida dan juga oksigen.

Semasa pemeluwapan (condensation),karbon dioksida larut didalam air untuk membentuk carbonic acid. Ini akan memberi tekanan pada pH dan menyebabkan kakisan pada logam.

Berdasarkan fact sheet yang dikemukakan oleh pemohon, faedah barangan adalah:

(i) Controls corrosion of equipment and piping (ii) Minimizes deposition of corrosion products in boiler system. (iii) Unique blend of amines provides cost effective system-wide protection. (iv) Optimal distribution characteristics for superior system coverage.

Berdasarkan laman web pemohon, steamate product features adalah:

(i) Protects feedwater, boiler and steam condensate system surfaces against carbonic acid and dissolved oxygen corrosion.

(ii) Provides effective coverage of the entire steam boiler system from a single feedwater injection point

(iii) Reduces chemical inventory and simplifies treatment program monitoring & control

(v) Reduces total cost of ownership through improved corrosion control (vi) Reduces condensate iron and copper levels,increasing the quantity and quality of

reusable condensate and minimizing waste.

Barangan ini sesuai diperjeniskan mengikut GIR I Dan 6 di bawah kod tarif 3824.90 900 sebagai chemical products and preparations not elsewhere specified or included.

Barangan adalah campuran cyclohexanamine dan 3-methoxypropylamine di gunakan sebagai corrosion inhibitor sesuai di bawah heading 3824 sebagaimana keterangan di dalam EN HS 2012 muka surat VI-3824-5 iaitu :


(A) Prepared Binders For Foundry Moulds Or Cores (B) Chemical Products and Chemical Or Other Preparations

(1)-(28)

(29) Anti-rust preparations.These may be preparations based on,for example, phosphoric acid which acts chemically in the prevention of rust.

Barangan tidak sesuai diperjeniskan di bawah Heading 3811.Ini adalah kerana berdasarkan cara penggunaan barangan seperti pada maklumat yang dikemukakan oleh pemohon menunjukkan campuran amine ini akan dimasukkan kedalam boiler dan seterusnya akan mencegah karat dengan meneutralkan carbonic acid di dalam kondensat.Barangan bukanlah sejenis additives kerana ianya tidak dicampurkan dengan minyak dan ini adalah tidak menepati kehendak EN HS 2012 muka surat VI-3811-1 iaitu:-

38.11- Anti-knock preparations, oxidation inhibitors, gum inhibitors, viscosity improvers, anti-corrosive preparations and other prepared additives, for mineral oils (including gasoline) or for other liquids used for the same purposes as mineral oils.


Barangan tidak sesuai diperjeniskan di bawah Chapter 34 dan Chapter 27 kerana ianya tidak menepati kehendak EN HS 2012 muka surat VI-3824-5, V-2710-2 dan VI-3403-1&2 kerana komposisi bahan di dalam barangan tidak mengandungi lubricants.

EN HS 2012 VI-3824-5

(29) Anti-rust preparations based on lubricants fall in heading 27.10 or 34.03, as the case may be.

EN HS 2012 VI-3403-1&2

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)-(D)

(E) Anti-rust or anti-corrosion preparations consisting principally of lubricants.

EN HS 2012 V-2710-2

The products covered by the first part of this heading are those which have undergone any process other than those specified in the Explanatory Note to heading 27.09.

The heading includes :

(A)-(B)

(C) Examples of the types of products referred to are:

(2) Lubricants consisting of mixtures of lubricating oils with widely varying quantities of othe 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).

Barangan mendapat liputan di dalam HS 2012 EN muka surat VI-3824-1 seperti berikut:

3824- Prepared binders for foundry moulds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products),not elsewhere specified or included.

3824.90 – Other

900 -- Other


(A) Prepared Binders For Foundry Moulds Or Cores

(B) Chemical Products and Chemical Or Other Preparations

(1)-(28)

(29) Anti-rust preparations. These may be preparations based on, for example, phosphoric acid which acts chemically in the prevention of rust.

Kod Tarif :

Barangan yang dinamakan sebagai Vitamin C Tablets adalah sejenis tablet berwarna kekuningan yang dipek dalam botol berlabel Vitamin C 500 mg. Barangan adalah seperti gambar dibawah:


Berdasarkan maklumat pemohon, setiap tablet mengandungi 500mg Vitamin C 5mg Rose Hip.

Mengikut pemohon, fungsi dan kegunaan barangan ialah bagi mengatasi masalah kekurangan Vitamin C.

Mengikut label pembungkusan di botol, ianya mengandungi sebanyak 100 tablets dan setiap tablet mengandungi kandungan Vitamin C sebanyak 500mg di mana peratus daily value adalah sebanyak 833.33 peratus.

Maklumat label menunjukkan indication atau kegunaan barangan ialah sebagai ’dietary supplements’.

Cara pengambilan yang disarankan menurut label pembungkusan barangan ialah sebanyak 1 hingga 2 tablet sehari atau seperti yang diarahkan oleh ’physician’

Barangan akan diimport di dalam bentuk powder form dan diproses menjadi Vitamin C Tablets.

Analisis kimia melalui Laporan rujukan B(IK)00853/13 bertarikh 6.11.2013 adalah mengesahkan seperti berikut ;

Sampel berupa tablet berwarna kuning ‘creamy’ yang dipek dalam botol plastik yang

405.VITAMIN C TABLETS Nama Perdagangan : Vitamin C 500mg

2106.90 800

berlabel ‘Vitamin C 500mg’

Sampel didapati mengandungi campuran vitamin C, ekstrak tumbuhan dan 8.1% bahan mineral yang kebanyakannya terdiri daripada sebatian kalsium dan sodium.

Fungsi dan kegunaan barangan seperti maklumat label barangan ialah ‘as a dietary supplement’’.

Barangan dicadangkan diperjeniskan di bawah kod tarif 2106.90 800 sebagai ‘food supplements’.

Label pembungkusan menunjukkan barangan adalah berdaftar dengan Biro Pengawalan Farmaseutikal Kebangsaan kerana mempunyai no. Pendaftaran MAL 06051403X. Ini menunjukkan barangan tidak mengandungi Racun Berjadual.

Definisi ‘Dietary supplements’ menurut laman sesawang di http://en.wikipedia.org/wiki/Dietary_supplement ialah seperti di bawah;

‘A dietary supplement is intended to provide nutrients that may otherwise not be consumed in sufficient quantities. Supplements as generally understood include vitamins, minerals, fiber, fatty acids, or amino acids, among other substances. U.S. authorities define dietary supplements as foods, while elsewhere they may be classified as drugs or other products. There are more than 50,000 dietary supplements available. More than half of the U.S. adult population (53% - 55%) consume dietary supplements with most common ones being multivitamins. These products are not intended to prevent or treat any disease and in some circumstances are dangerous, according to the U.S. National Institutes of Health. For those who fail to consume a balanced diet, the agency says that certain supplements "may have value. Effects of most of these products have not been determined in randomized clinical trials and manufacturing is lightly regulated; randomized clinical trials of certain vitamins and antioxidants have found increased mortality rates’.

Barangan ini sesuai diperjeniskan mengikut GIR 1 dan GIR 6 Perintah Duti Kastam 2012 di bawah kod tarif 2106.90 800 sebagai Food supplements berdasarkan alasan-alasan berikut:

Berdasarkan fakta di para 5.2, barangan adalah disahkan oleh Jabatan Kimia sebagai tablet berwarna kuning ‘creamy’ yang mengandungi vitamin C, ekstrak tumbuhan dan 8.1 peratus bahan mineral yang kebanyakannnya terdiri daripada sebatian kalsium dan sodium.

Fungsi dan kegunaan barangan ialah ‘as a dietary supplement’’. Justeru, ia didapati sesuai dengan keterangan di bawah heading 21.06 EN HS 2012 muka surat IV-2106-1 dan IV-2106-3 di para (16) seperti berikut :

http://en.wikipedia.org/wiki/Dietary_supplement%20%20ialah%20seperti%20di%20bawah�

21.06 - Food preparations not elsewhere specified or included


2106.90 - Other


(A) .............

(B) Preparations consisting wholly or partly of foodstuffs, used in the making of beverages or food preparations for human consumption.………………………


(1)……………….… (15)

(16) Preparations, often referred to as food supplement, 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).

Maklumat di label menunjukkan barangan adalah berfungsi sebagai dietary supplements. Justeru, barangan tidak sesuai dikelaskan di bawah heading 30.04 sepertimana yang diikrar kerana ia bukan sejenis medicaments yang digunakan untuk rawatan therapeutic atau prophylactic tetapi cuma sebagai sejenis food supplements untuk penjagaan kesihatan dan sesuai sebagaimana keterangan di dalam EN HS 2012 muka surat VI-3004-1, VI-3004-2 dan VI-3004-3 iaitu ;

30.04 - Medicaments (excluding goods of heading 30.02, 30.05 or 30.06) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale.

This heading covers medicaments consisting of mixed or unmixed products, provided they are:

(a) Put up in measured doses or in forms such as tablets, ampoules (for example, re-distilled water, in ampoules of 1.25 to 10 cm3, for use either for the direct treatment of certain diseases, e.g., alcoholism, diabetic coma or as a solvent for the preparation of injectible medicinal solutions). capsules.

cachets, drops or pastilles, medicaments in the form of transdermal administration systems, or small quantities of powder, ready for taking as single doses for therapeutic or prophylactic use.

(b) In packings for retail sale for therapeutic or prophylactic use. This refers to products (for example, sodium bicarbonate and tamarind powder) which, because of their packing and, in particular, the presence of appropriate indications (statement of disease or condition for which they are to be used, metliod of use or application, statement of dose, etc.) are clearly intended for sale directly to users (private persons, hospitals, etc.) without repacking, for the above purposes.

……………

Further, this heading excludes food supplements containing vitamins or mineral salts which are put up for the purpose of maintaining health or well-being but have no indication as to use for the prevention or treatment of any disease or ailment. These products which are usually in liquid form but may also be put in up in powder or tablets form, are generally classified in heading 21.06 or Chapter 22.

Kod Tarif :

Fizikal barangan.


Barangan merupakan sebuah peralatan berbentuk empat segi bujur dengan ” housing” terdiri daripada aluminium.Terdapat jaring udara di bahagian tepi, suiz dan injap penyambung di bahagian atas peralatan.Peralatan ini menggunakan kuasa elektrik. Ia dikenali sebagai Refrigerant Dryer,Jenama Beko dan Model Drypoint RA.

Komponen.

Komponen utama peralatan ini terdiri daripada:

- Condenser. - Evaporator. - Heat exchanger. - Demister.

Gambar 1 : Drypoint RA – Model Beko.

Ciri-ciri Teknikal.

Refrigerant Dryer direka dengan ciri teknikal tertentu seperti ;

i. Susunan heat exchanger direka dengan kedudukan secara menegak bagi mengalirkan aliran pemeluwapan dari atas ke bawah.

406.DRYER Nama Perdagangan:Refrigeration Dryer Jenama: Drypoint RA Model: BEKO

8479.89 900

ii. Alat penghapus kabus (demister) keluli tahan karat untuk tujuan pengasingan titisan air yang berkesan.

iii. Ruang udara yang mencukupi untuk mengelak berlakunya lebihan pemeluwapan.

Kegunaan Peralatan.

Refrigerant Dryer digunakan untuk mengeluarkan wap air dalam udara yang telah dimampat oleh pemampat/compressor.Udara yang telah termampat, panas dan lembap akan dikeringkan dengan cara penyejukan menggunakan refrigerant.

Udara menjadi kering tetapi akan meninggalkan Wap air. Wap air akan terpeluwap (condensated) lalu menjadi titisan air.Oleh itu Refrigerant Dryer digunakan untuk menyedut titisan air ini.

5.1.5 Cara Berfungsi.

Gambar 2 : Keratan rentas dalaman refrigerant dryer.

Berdasarkan gambar 2 di atas, peralatan ini berfungsi seperti berikut :

1. Udara tepu termampat yang panas dan lembap masuk ke dryer dari atas.Udara termampat ini melalui pengubah suhu dan disejukkan sehingga suhu +3 darjah Celcius.Disini halangan kepada aliran proses diminimakan.

2. Pergerakan udara melalui pengubah suhu adalah menghala ke bawah.Kesan graviti akan menghasilkan pengasingan titisan air yang berkesan.

3. Sebelum keluar daripada peralatan ini, udara termampat yang kering dan sejuk itu akan

dipanaskan semula di dalam ”air-to-air heat exchanger”.Dalam proses ini kelembapan udara dikurangkan sepenuhnya dan pada masa yang sama 60% tenaga penyejukan diperolehi kembali.

4.Hasil emeluwapan yang telah terasing itu akan dikeluarkan daripada dryer melalui ”level-controlled condensate drain”.

Peralatan dinamakan Refrigerant Dryer,Jenama Drypoint dan Model Beko.

Fakta Barangan:

Barangan berbentuk ”barangan siap” dan digunakan dalam pelbagai industri.

Fungsi barangan adalah sebagai alat untuk mengasingkan keluar titisan air yang tertinggal akibat daripada tindak balas pemeluawapan udara yang telah termampat, panas dan lembab disejuk dan dikeringkan sebelum menghasilkan udara termampat kering yang bebas daripada air.

Peralatan ini dilengkapi dengan pengubah suhu (heat exchanger) dan alat penghapus kabus (demister).

Material daripada keluli tahan karat dan houshing daripada aluminium.

Barangan ini sesuai diperjeniskan di bawah kod tarif 8479.89 900 sebagai Other machines and mechanical appliance having individual functions, berdasarkan alasan-alasan berikut;

Ketetapan

Peralatan ini bukan merupakan sebahagian mesin lain (part) yang perlu disambungkan sebelum dapat berfungsi. Sebaliknya ia merupakan sebuah mesin yang beroperasi dan berfungsi sendiri tanpa memerlukan bantuan mesin lain.Mesin ini hanya memerlukan pengubah suhu dan penyerap kabus untuk menjalankan fungsinya sebagai ”Refrigerant Dryer”.

Oleh itu kod tarif yang dicadangkan di atas adalah bersesuaian kerana barangan ini berbentuk barangan siap dan dapat berfungsi dengan sendirinya.



84.79 Machines and mechanical appliances having individual functions, not specified or included elsewhere in this Chapter

8479.10 000 - Machinery for public works, building or the like

8479.20 000 - Machinery for the extraction or preparation of animal or

fixed vegetable fats or oils

8479.30 000 - proses for the manufacture of particle board or fibre

building board of wood or other ligneous materials

and other machinery for treating wood or cork

8479.40 000 - Rope or cable making machine

8479.50 000 - Industrial robots,...............

8479.60 000 - Exporative air coolers

- Passenger boarding bridges :


8479.81 000 - - For treating metal ............

8479.82 000 - - Mixing, kneading, crushing, grinding, ............

- Passenger boarding bridges :


8479.81 - - For treating metal ............

8479.82 - - Mixing, kneading, crushing, grinding, ............

8479.89 - - Other

8479.90 - - Parts

Penerangan EN dalam Nota Bab di mukasurat XVI-8479-1 menyatakan :

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 specially 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,discription 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).

The machinery of this heading is distinguished from the parts of machinery,etc., that fall to be classified in accordance with the ganeral provisions concerning parts, by the fact that it has individual functions.

For this purpose the following are to be regarded as having ”individual functions”:

(A) Mechanical devices, with or without motors or other driving force,whose function can be performed distinctly from and independently of any other machine or appliance.

Rulling.

Barangan yang seakan sama telah pernah diperjeniskan oleh cawangan ini dengan no. rujukan KE.HT (96) 431/01-1/(931) bertarikh 26 Ogos 2008.

Kod Tarif :

Fizikal barangan.


Barangan merupakan sebuah control panel / panel kawalan yang mengandungi key pad 12 butang tekan berbentuk empat segi bujur.Antara kandungan butang tersebut ialah Enter Memory, Enter Flame Hold, High Hand, Start Auto, Close Burner On/Off, Com, Fuel flow meter, Lockout Reset, Lead Boiler Select, Set point adjust dan Run Bahagian atas tertulis ” Combustion Management System”.

Panel kawalan akan dipasang pada ”housing multiple variable” yang diperbuat

daripada alumunium.

Gambar 1 : CONTROL PANEL

407.CONTROL PANEL Nama Perdagangan : Single Burner Control Panel Jenama : Autoflame Model : MK7 EVOLUTION

8537.10 900

Gambar 2 : CONTROL PANEL YANG TELAH SIAP DIPASANG PADA “HOUSING”

Diskripsi Barangan.

- Fuel/air ratio control - 1 VSD Channel control - UV and IR Detection - 3 parameter trim - 20 x 4 line display

Spesifikasi Barangan.

- 120/230V, 50/60 Hz - Manufactured under BS EN ISO 9001:2000

Control Panel ini berfungsi untuk mengawal percampuran udara dan bahan bakar bagi pembakaran dalam dandang stim (boiler) bagi memastikan Jumlah Nisbah Bahan Bakar dan Oksigen yang dibekal adalah tepat.Ini bagi memastikan proses pembakaran yang lengkap dan cekap dapat dilakukan.

Jika percampuran udara dan bahan bakar tidak dikawal,pelbagai akibat terjadi. Kelebihan udara menyebabkan pelepasan gas panas berlebihan , kehilangan haba yang tinggi dan pengurangan kecekapan. Kekurangan udara pula menyebabkan peratus bahan api yang tidak terbakar akan meningkat.

Oleh itu nisbah yang sesuai mengikut stiokiometri adalah amat penting dalam memastikan kecekapan tinggi loji dandang stim / boiler.

Barangan adalah Control Panel / Panel Kawalan bagi sistem dandang stim atau boiler.

Barangan berfungsi sebagai alat untuk mengawal kadar percampuran udara

dengan bahanapi dalam pembakaran dandang stim.

Mempunyai 12 menu kawalan dan meter petunjuk suntikan udara dan bahanapi.

Dipasang pada housing dengan penyambungan kabel yang minimum.

230V, 50/60 Hz switchable standard operation.

Barangan ini sesuai diperjeniskan di bawah kod tarif 8537.10 990 sebagai Other boards, panels, consoles, desks, cabinets and other bases, berdasarkan alasan-alasan berikut ;

Barangan merupakan panel kawalan sistem boiler yang mengawal kadar percampuran udara dengan bahanapi.Sebagai bukti panel kawalan, barangan ini dilengkapi dengan 12 menu kawalan yang boleh berfungsi jika butang menu itu ditekan.Penal ini dipasang pada housing bagi membentuk kabinet kawalan.

Kod tarif yang dicadangkan di atas adalah bersesuaian kerana barangan ini berbentuk barangan siap dan berfungsi sebagai alat kawalan. Kepala 85.37 merujuk kepada panel kawalan.


85.37 Boards, panels, consoles, desk, cabinetsand 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 numarical control apparatus, other than switching apparatus of heading 85.17.

8537.10 - For a voltage not exceeding 1,000 V:

400 - - Of akind used in radio equipment or in electric fans

- - Other :

910 - - - For a current of less than 16 amps

990 - - - Other

Kod tarif di atas adalah sesuai kerana kepala 85.37 merujuk kepada ”Panel for electric control”. Manakala sub kepala 10. 990 pula merujuk kepada lain-lain panel berkapasiti Voltage yang tidak melebihi 1,000 V.

Nota Bab 85 di muka surat 275 menyatakan kepala 85.37 ini tidak meluputi ”remote control of television receivers or other electrical equipment of heading 85.43” (Electrical machines and apparatus,having individual functions).

Explanatory Note.

Kod tarif 8537.10 990 sesuai dengan liputan dalam EN di muka surat XVI-8537-1:

85.37 Boards, panels,consoles,desk,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 numarical control apparatus,

other than switching apparatus of heading 85.17.

8537.10 - For a voltage not exceeding 1,000 V:

8537.20 - For a voltage exceeding 1,000 V:

Penerangan EN dalam Nota Bab di mukasurat XVI-8537-1 menyatakan :

The goods of this heading vary from small switch,fuses,etc to complex control panels for machines – tools,rolling mills,power stations, ...........including assemblies of saveral of this articles in the text of this heading.


(3) ”Programmable controllers” which are digital apparatus using a programmable memory for the storage of instructions for implementing specified functions such as logic,sequancing, timing, counting and arithmetic, to control,through digital or analog input/output modules,various types of machines.

Kod Tarif :

Barangan berbentuk bingkai berukuran 49.5cm (W) x 51.5cm (L). Barangan dikatakan sebagai seat inner shell iaitu rangka / komponen bagi bahagian tempat duduk kerusi yang dibuat daripada bahan polypropylene (PP).


Gambar barangan dan pemasangannya adalah seperti berikut :

408.GATEWAY Nama Perdagangan : 4G WiMAX Gateway Mobile Router Jenama : YES Model : WIXFGR-124

8517.62 110

Barangan akan dilapisi dengan pelapis kusyen kain/fabrik jenis mesh dan akan dipasang / mencantumkannya kepada kepada komponen –komponen lain untuk membentuk struktur kerusi lengkap.

Berdasarkan kepada drawing description yang dikemukakan, barangan ini merupakan part kepada kerusi model Soul. Ia direkabentuk khusus untuk dipasangkan pada bahagian tempat duduk kerusi model tersebut. Kerusi yang adalah untuk kegunaan pejabat yang boleh berpusing dan dapat dilaraskan ketinggian, seat depth, headrest tilt.

Panel Penetapan Penjenisan berpendapat barangan ini sesuai diperjeniskan di bawah kod tariff 2106.90 800 sebagai food supplements berdasarkan alasan-alasan berikut :

(i) Analisis pakar Jabatan Kimia barangan daripada polypropylene dan 32% bahan mineral (Si dan Ca).

(ii) Berdasarkan kepada Drawing Description, barangan merupakan assembly part bagi kerusi Model Soul. Ia telah dibentuk (designed) dan mempunyai struktur yang menepati bahagian tempat duduk (seat) kerusi.

(iii) Kerusi siap adalah diperjeniskan di bawah kod tarif 9401.30. Kerusi ini adalah dari jenis swivel yang dilengkapi roda pada bahagian base. Ia boleh dipusingkan serta dapat dilaraskan ketinggian, seat depth dan headrest tilt. Oleh kerana barangan adalah part kepada kerusi di bawah kod tarif 9401.30, maka ia sesuai diperjeniskan di bawah kod tarif 9401.90 900

(iv) Barangan mendapat liputan dalam EN HS 2012 XX-9401-1 dan XX-9401-2 seperti berikut: 94.01 – Seats (other than those of heading 94.02), whether or not convertible into beds, and parts thereof (+).

9401.10 – Seats of a kind used for aircraft

9401.20 – Seats of a kind used for motor vehicles

9401.30 – Swivel seats with variable height adjustment

9401.40 – eats of other than garden seats or camping equipment, convertible into beds.

– Seats of cane, osier, bamboo or similar materials :

9401.51 - - ....................

9401.59 - - .......................

– Other seats, with wooden frames :

9401.61 - - .......................

9401.69 - - ........................

– Other seats, with metal frames :

9401.71 - - .........................

9401.79 - - .........................

9401.80 – Other seats

9401.90 – Parts

Subject to the exclusions mentioned below, this heading covers all seats (including those for vehicles, provided that they comply with the conditions prescribed in Note 2 to this Chapter), ..........................................................

PARTS

This heading also covers indentifiable parts of chairs or other seats, such as backs, bottoms and arm-rests (whether or not upholstered with straw or cane, stuffed ir sprung), and spiral springs assebled for seats upholstery.

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

Kod Tarif :

Barangan adalah peralatan elektrik jenis floor-standing berbentuk silinder diperbuat daripada aluminium seperti gambar berikut:


Komponen utama barangan ialah

a. motor b. grinding wheels (upper and lower) c. spout d. hopper e. filtration mesh

Spesifikasi berdasarkan maklumat yang dikemukakan pemohon adalah seperti berikut: Specification

Voltage 220V

Power 0.75kW

Whetting Wheel

80 – 90

Diameter 100mm

Weight 30kg

Material Aluminium

Capacity 25kg / h

409.COMMERCIAL BEAN and COCONUT GRINDER Nama Perdagangan: Bean and Coconut

Grinder Model: TT FSM100

8438.60 000

Berdasarkan maklumat dari pemohon saiz barangan adalah 460(L) x 225(W) x 670(H)mm. Barangan digunakan untuk mengisar kekacang dan kelapa yang berfungsi seperti berikut:

a. kekacang / kelapa yang telah direndam akan dimasukkan ke dalam hopper. b. air akan ditambah mengikut nisbah keperluan (kadar maksimum ialah 100kg air

bagi 10kg kekacang). c. kekacang akan dikisar dan ditapis.

Barangan tersebut sesuai diperjeniskan di bawah kod tarif 8438.60 000 [PDK 2012] sebagai machinery for the preparation of fruits, nuts or vegetables berdasarkan alasan-alasan seperti berikut:

Barangan adalah peralatan elektrik jenis floor standing seberat 30kg untuk mengisar kekacang / kelapa pada kadar 25kg sejam yang sesuai untuk kegunaan komersial.

Komponen utama barangan ialah motor, grinding wheels dan filtration mesh. Bentuk fizikal dan buatan aluminium barangan juga bersesuaian dengan

kegunaan komersil dan bukannya kegunaan household / domestic use. Berdasarkan laman web pembekal, ia adalah syarikat yang membekalkan

pelbagai peralatan komersil bagi food preparation, baking equipment, refrigeration equipment dan cooking equipment sebagai Restaurant Equipments and Commercial Kitchen Equipments seperti gambarajah berikut:

Merujuk kepada laman web pembekal lain, barangan yang mempunyai bentuk dan fungsi yang sama adalah diiklankan untuk kegunaan komersil seperti gambarajah berikut:

Barangan berfungsi mengisar kekacang / kelapa yang telah direndam bagi menghasilkan cecair seperti air soya atau paste. Kedua-dua bahan yang boleh diproses oleh barangan ini adalah daripada jenis buah-buahan dan kekacang (fruits and nuts).

Barangan ini mendapat liputan dalam EN HS 2012 mukasurat XVI-8438-1 hingga XVI-8438-7 seperti berikut:

84.38 - Machinery, not specified or included elsewhere in this chapter, for the industrial preparation or manufacture of food or drink, other than machinery for the extraction or preparation of animal or fixed vegetable fats or oils.

8438.10 -Bakery machinery and machinery for the manufacture of macaroni, spaghetti or similar products

8438.20 - Machinery for the manufacture of confectionery, cocoa or chocolate

8438.30 - Machinery for sugar manufacture

8438.40 - Brewery machinery

8438.50 - Machinery for the preparation of meat or poultry

8438.60 - Machinery for the preparation of fruits, nuts or vegetables

8438.80 - Other machinery

8438.90 - Parts

This heading covers machinery, not specified or included elsewhere in this

chapter, for the industrial preparation or manufacture of food or drink (whether for immediate consumption or preserving, and whether for human or animal consumption), but not including machinery for the extraction or preparation of animal or fixed vegetable fats or oils (beading 84.79).

It should, however, be noted that in practice the heading excludes many machines used for these purposes, e.g.,:

(a) domestic appliances (e.g., meat mincing machines and bread cutting machines) falling in heading 82.10 or 85.09 ………………….

(I) ……….. (VII)

(VIII) MACHINERY FOR THE PREPARATION OF FRUITS, NUTS OR VEGETABLES

Kod Tarif :

Fizikal barangan.


Barangan merupakan kepingan berbentuk sheet yang terdiri daripada tiga lapisan.Lapisan 1 (atas) dan 3 (bawah) berwarna perak daripada material aluminium.Setiap lapisan aluminium ini pula dilapisi dengan lapisan nipis ”woven fabric”. Lapisan 2 (tengah) berongga-rongga yang mempunyai gelembung udara, berwarna putih daripada material polyethylene.Sila lihat contoh barangan yang disertakan.

Ketebalan keseluruhan lapisan adalah 6.15 mm. Tebal lapisan aluminium setiap lapisan adalah 0.07 mm manakala tebal lapisan polyethylene adalah 6.01 mm.

Barangan ini dinamakan foil dan dikenali dengan nama perdagangannya sebagai Bubble Aluminium Foil Insulation, jenama Walki.

Gambar 1 atas : Aluminium Bubble Insulation Foil

Barangan berupa ’barang siap’ yang diimport dalam bentuk gulungan.Barangan ini lembut,berkilat dan mudah untuk dipasang.

ciri-ciri barangan ini ialah :

- No odor and toxity,environmentally-friendly. - moisture barrier,sun-proof, water-proof, goad sealing property,heat preservation

and energy saving.

410.INSULATION FOIL Nama Perdagangan: Aluminium Bubble

Insulation Foil Jenama : WALKI

7607.20 100

http://qdtysl01.bossgoo.com/default/bubble-aluminum-foil-insulation-material-1012426.html�

- Heat reflextion,heat insulation,sound insulation, anti-radiation,anti-radiation. - Light, soft, dust free, fire retandant, easy to install.

Diskripsi Barangan.

Struktur material : aluminium / bubble + bubble / aluminium.

Saiz bubble : C-10 mm, H- 4 mm

Berat bubble : 0.26 kg/M2

Lebar gulungan/roll : 1.2 meter.

Panjang : bergantung kepada keperluan.

Material.

Lapisan 1 (atas) –aluminium berukuran tebal 0.07 mm dan dilapisi fabric tenun nipis.

Lapisan 2 (tengah) - bubble polyethylene berukuran tebal 6.01 mm.

Lapisan 3(bawah)–aluminium berukuran tebal 0.07mm dan dilapisi fabric tenun nipis.

Kegunaan Barangan.

Function :

i.Can be installed on roof,wall or floor,resist over 80% external heat from buildings,protect wall, resist thermal shock and sudden cold,etc.

ii.Shells of air conditioner and water heater.

iii.Protective coatings of water pipe and ventilating pipe.

Laporan Kimia.

Sampel merupakan 1 kepingan plastik berwarna perak pada kedua-dua permukaan dan pada lapisan tengah terdapat rongga udara berwarna putih.Setelah dianalisis didapati :

-lapisan berwarna perak adalah aluminium dan lapisan berwarna putih polyethylene.

Barangan ini sesuai diperjeniskan di bawah no. kod tarif 7607.20 100 sebagai Backed thermal insulation foil of aluminium foil not exceeding 0.2 mm, berdasarkan alasan alasan berikut ;

Barangan ini berbentuk ’barang siap’ yang menjadikan lapisan aluminium sebagai lapisan utama di kedua-dua bahagian bagi menjalankan fungsi sebagai lapisan penebat yang tahan daripada haba panas dan cuaca sejuk.Manakala lapisan tengah yang mengandungi bubble polyethylene hanya berfungsi sebagai ”shock and vibration” yang memerangkap

gelembung udara bagi menyeimbangkan lapisan.

Oleh itu no.kod tarif 7607.20 100 adalah bersesuaian dengan aluminium bubble insulation foil berdasarkan material barangan itu sendiri.


PDK 2012 di muka surat 543 menyatakan :

76.07 Aluminium foil (wheather or not printed or backed with paper,

paperboard,plastics or similar backing materials) of a thickness

(excluding any backing) not exceeding 0.2 mm.

- Not backed :

7606.11 000 - - Rolled but not futher worked

7607.19 000 - - Other

7607.20 - Backed :

100 - - Thermal insulation foil

900 - - Other

Kod tarif di atas adalah sesuai kerana kepala 76.06 merujuk kepada foil yang dibuat daripada aluminium dengan ukuran ketebalan tidak melebihi 0.2 mm, manakala pecahan kepala 20. 900 merujuk kepada bentuk-bentuk lain aluminium foil.Dalam hal ini, aluminium foil tersebut mengandungi lapisan bubble/gelembung polyethylene di bahagian tengah yang berfungsi untuk memerangkap udara bagi bertindak sebagai pengimbang atau ”shock and vibration”.

Explanatory Note.

Barangan ini mendapat liputan dalam EN 2012 di muka surat XV-7607-1 :

76.07 Aluminium foil (wheather or not printed or backed with paper,

paperboard,plastics or similar backing materials) of a

thickness

(excluding any backing) not exceeding 0.2 mm.

- Not backed :

7606.11 000 - - Rolled but not futher worked

7607.19 000 - - Other

7607.20 - Backed :

Nota Bab muka surat ini menyatakan :

This heading covers the product defined in Chapter Note 1(d) when of a thickness not exceeding 0.2 mm.

1.In this Chapter the following expressions have the meanings hereby assigned to them :

(d). Plates,sheets,strip and foil.

Flat-surfaced product,coild or not,of solid rectangular,cross- section with or without rounded cooners of a uniform thickness,which are :

- of rectangular shape with a thickness not exceeding one-tenth of the width. - of a shape other than rectangular or square, of any size,provided that they do not

assume the character of articles or products of other headings. Heading 76.06 and 76.07 apply, inter alia, to plates,sheets,strip and foil.............

The provisions of the Explanatory Note to heading 74.10 relating to copper foil apply, mutatis mutandis, to this heading,

Nota Bab 74.10 menyatakan :

Foil classified in this heading is obtained by rolling,hammering or electrolysis.It is in very thin sheet (not exceeding 0.15 mm in thickness).The thinnest foils, used for imitation gilding,etc., are very flimsy; they are generally interleaved with sheets of paper and put up in booklet form. Other foil,such as that used for making fancy goods,is often baked with paper,paperboard,plastics or similar baking materials, either for convenience of handling or transport, or in order to facilitate subsequent uretment,etc. Foil remains in the heading wheather or not it has been embossed, cut to shape,perforated, coated or printed.

The limiting thcikness of 0.15 mm includes coatings of varnish,etc., but on the other hand, bakings of paper, etc., are excluded.

Nota di atas menyatakan penjelasan mutatis mutandis kepada aluminium di kepala 76.07. Oleh itu ketebalan lapisan aluminium sahaja tidak melibihi 0.15 mm bagi setiap lapisan, maka ia boleh diletakkan di bawah kepala 76.07. No. kod tarif 7607.20 900 adalah bersesuaian kerana lapisan aluminium tersebut dilapisi oleh bubble / gelembung polyethylene.

Kod Tarif :

Barangan adalah cecair berwarna kuning dalam kapsul Ia diisi dalam botol plastik dan dipek dalam kotak untuk jualan secara runcit. Keterangan barangan berdasarkan maklumat pada label pembungkusan dalah seperti berikut :-


Product Name LIVIPIDS – Polyunsaturated Phospholipids with Vitamin B

Polyunsaturated Phospholipids

Each Ligfil Vegetable Capsule contains :

(source from Soybean Lecithin)

Vitamin B1

Vitamin B2

Vitamin B6

Vitamin B12

Niacinamide

185 mg

3 mg

3 mg

3 mg

3 mcg

15 mg

Indication As a dietary supplement

Directions Take 1-2 capsules three times daily with meal or as directed by your phisician

% Daily Value

Vitamin / Mineral

Per Capsule

Polyunsaturated

Not Establish

411.FOOD SUPPLEMENTS Nama Perdagangan : Ligfil ( LIVIPIDS)

2106.90 800

Phospholipids

Vitamin B1

200

Vitamin B2

177

Vitamin B6 150

Vitamin B12 50

Niacinamide 75

No. Pendaftaran Kem. Kesihatan Malaysia

MAL05051091X

Image

Fungsi utama LIVIPIDS adalah untuk management of damaged liver, seperti liver cirrhosid dan fatty liverintoxication,

Panel Penetapan Penjenisan berpendapat barangan ini sesuai diperjeniskan di bawah kod tariff 2106.90 800 sebagai food supplements berdasarkan alasan-alasan berikut :

(i) Barangan adalah makanan tambahan untuk kesihatan yang bertujuan untuk melindungi hati ( management of damaged liver seperti liver cirrhosis dan fatty liver intoxication).

(ii) Analisis pakar mengesahkan bahawa barangan mengandungi phospholipid dan campuran asid lemak, terutamanya linoleic acid, oleic acid, palmitic acid, linolenic acid dan stearic acid iaitu sesuai dengan komposisi minyak soyabean serta Vitamin B.

(iii) Berdasarkan label pembungkusan dan analisis pakar, barangan terdiri daripada phospholipid dan campuran asid lemak, (linoleic acid, oleic acid, palmitic acid, linolenic acid dan stearic acid), serta Vitamin B, maka ia adalah sejenis preparation.

(iv) Label pembungkusan juga menyatakan bahawa barangan adalah dietary supplement iaitu sejenis food supplement atau nutritional supplement.

(v) Tidak terdapat sebarang indikasi kegunaan barangan untuk mendianogsis, mencegah, merawat atau mengubati apa-apa penyakit. Oleh itu, ia tidak sesuai untuk diperjeniskan di bawah heading 30.03 atau 30.04 kerana tiada sebarang dakwaan (claim) bahawa barangan adalah intended to treat any certain disease or condition sebagaimana yang dijelaskan dalam EN seperti berikut :

i. EN mukasurat Vl-3003-1

This heading covers medicinal preparations for use in the internal or external treatment or prevention of human or animal ailments. ……………………………………………………

ii.


This heading covers medicaments consisting of mixed or unmixed products, provided they are :

(a) Put up in measured doses or in forms such as tablets, ampoules (for example, re-distilled water, in ampoules of 1.25 to 10 cm3

, for use either for the direct treatment of certain diseases, e.g., alcoholism, diabetic coma or as a solvent for the preparation of injectable medicinal solutions), capsules, cachets, drops or pastilles, medicaments in the form of transdermal administration systems, or small quantities of powder, ready for taking as single doses for therapeutic or prophylactic use. …………………………...…

(b) In packing for retail sale for therapeutic or prophylactic use. These refer to products (for example, sodium bicarbonate and tamarind powder) which, because of their packing and, in particular, the presence of appropriate indications (statement of disease or condition for which they are to be used, method of use or application, statement of dose, etc.) are clearly intended for sale directly to users

(private persons, hospitals etc.) without repacking, for the above purposes.


(vi) Barangan terkeluar daripada liputan heading 30.03 atau 30.04 dan sesuai di bawah heading 21.06 berdasarkan keterangan EN HS 2012 seperti berikut :

(a) Chapter Note 1(a) mukasurat Vl-30-1

1.- This Chapter does not cover :

(a) Foods or beverages (such as dietetic, diabetic or fortified foods, food supplements, tonic beverages and mineral water), other than nutritional preparations for intravenous administration (Section lV);

(b) mukasurat Vl-3003-3 dan Vl-3004-1 seperti berikut:

Further this heading excludes food supplements containing vitamin or mineral salts which are put up for the purpose of maintaining health or well-being but have no indications as to use for the prevention or treatment of any ailment.

These products which are usually in liquid form but may also be put in powder or tablet form, are generally classified in heading 21.06 or Chapter 22.”

(vii) Berdasarkan fakta-fakta di atas dan selaras dengan pandangan pakar, barangan ini adalah lebih sesuai diperjeniskan di bawah heading 21.06 sebagai food preparation seperti mana liputan di dalam EN HS 2012 muka surat IV-2106-1 dan IV-2106-3 seperti berikut :



2106.90 - Other




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


(1) – (15) ………………………………

(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).

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