Provisional Translation
| OTO No. | 565 | Classification | MOF-103 |
|---|---|---|---|
| Date of Acceptance | February 12, 1998 | Ministry/Agency Receiving Complaint | Economic Planning Agency |
| Responsible Ministries | Ministry of Finance | Related Laws | Customs Tariff Law |
| Complainant | Domestic firm | Exporting Countries | |
| Subject | Tariff classification of carpeting for use in automobiles | ||
| Details of Measures | Description of Complaint: 1. When importing carpeting for automobiles, the complainant was advised by Customs that past applications for import under Classification No. 5703.20.100, of carpeting for automobiles "of size and shape suitable for incorporation in motor vehicles" (subject to no duty) had been based on a misunderstanding. Accordingly, the complainant applied under Classification No. 5703.20.290 "other articles" (subject to a 9.6 percent tariff) and obtained approval. 2. However, the complainant maintains that the original tariff classification should be restored because the contract and specifications make it clear that the carpeting is intended for use in automobiles. The ministry replied as follows: 1. In accordance with Article 4 of the Customs Tariff Law, the tariff classification for imported goods is determined not by the final use of the product but by its state when the import declaration is made. 2. Regarding application of tariff classification 5703.20, of carpeting for automobiles "of size and shape suitable for incorporation in motor vehicles" (subject to no duty), it is not sufficient for the goods to be for use in automobiles, the actual products must be judged to be of suitable size and shape at the time of the import declaration. 3. Accordingly, since the product in question is in rolled form, and not cut or sized in any way, at the time of the import declaration, the tariff classification 5703.20, of carpeting for automobiles "of size and shape suitable for incorporation in motor vehicles" (subject to no duty) does not apply. |
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| Classification of Processing | D | Directions | I-b |
| Remarks | |||