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Classification - Import of Pump - The appellant classified the ...


Tribunal Rules Lotion Dispenser Pumps Correctly Classified Under CTH 84248990 After Reclassification Dispute.

March 4, 2024

Case Laws     Customs     AT

Classification - Import of Pump - The appellant classified the goods under CTH 84248990 as Pump for lotion dispenser, while the Shed Officer redirected the classification to CTH 9616. - Application of the general rules of interpretation to determine the appropriate classification of the goods under the relevant tariff headings. - The tribunal defines "pump" and "mechanical appliance" based on technical dictionaries and common understanding, emphasizing the distinction between displacement and dispersion of fluids. - The tribunal concludes that the correct classification is under CTH 84248990, as it covers pumps meant for both displacing and dispersing liquids.

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