SECTION 07

SECTION VII
PLASTICS AND ARTICLES THEREOF; RUBBER AND ARTICLES THEREOF

Section Notes.

1.-Goods put up in sets consisting of two or more separate constituents, some or all of which fall
  in this Section and are intended to be mixed together to obtain a product of Section VI or VII,
  are to be classified in the heading appropriate to that product, provided that the constituents are :

(a) having regard to the manner in which they are put up, clearly identifiable as being intended to
     be used together without first being repacked;

(b) presented together; and

(c) identifiable, whether by their nature or by the relative proportions in which they are present,
     as being complementary one to another.

2.-Except for the goods of heading 39.18 or 39.19, plastics, rubber, and articles thereof, printed
  with motifs, characters or pictorial representations, which are not merely incidental to the
  primary use of the goods, fall in Chapter 49.

CHAPTER 39

 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.

 Throughout the Nomenclature any reference to " plastics " also includes vulcanised fibre. The expression,
 however, does not apply to materials regarded as textile materials of Section XI.

2.-This Chapter does not cover :

(a)Waxes of heading 27.12 or 34.04;

(b)Separate chemically defined organic compounds (Chapter 29);

(c)Heparin or its salts (heading 30.01);

(d)  Solutions (other than collodions) consisting of any of the products specified in headings 39.01 to 39.13 in
      volatile organic solvents when the weight of the solvent exceeds 50 % of the weight of the solution (heading
      32.08); stamping foils of heading 32.12;

(e) Organic surface-active agents or preparations of heading 34.02;

(f)Run gums or ester gums (heading 38.06);

(g)Diagnostic or laboratory reagents on a backing of plastics (heading 38.22);

(h)Synthetic rubber, as defined for the purposes of Chapter 40, or articles thereof;

(ij) Saddlery or harness (heading 42.01) or trunks, suitcases, handbags or other containers of heading 42.02;

(k)Plaits, wickerwork or other articles of Chapter 46;

(l)Wall coverings of heading 48.14;



 
(m)Goods of Section XI (textiles and textile articles);

(n)  Articles of Section XII (for example, footwear, headgear, umbrellas, sun umbrellas, walking-sticks, whips,
      riding-crops or parts thereof);

(o)Imitation jewellery of heading 71.17;

(p)Articles of Section XVI (machines and mechanical or electrical appliances);

(q)Parts of aircraft or vehicles of Section XVII;

(r)Articles of Chapter 90 (for example, optical elements, spectacle frames, drawing instruments);

(s)Articles of Chapter 91 (for example, clock or watch cases);

(t)Articles of Chapter 92 (for example, musical instruments or parts thereof);

(u)  Articles of Chapter 94 (for example, furniture, lamps and lighting fittings, illuminated signs, prefabricated
      buildings);

(v)Articles of Chapter 95 (for example, toys, games, sports requisites); or

(w)  Articles of Chapter 96 (for example, brushes, buttons, slide fasteners, combs, mouthpieces or stems for
      smoking pipes, cigarette-holders or the like, parts of vacuum flasks or the like, pens, propelling pencils).

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


 
(a) Liquid synthetic polyolefins of which less than 60 % by volume distils at 300 °C, after conversion to 1,013
     milibars when a reduced-pressure distillation method is used (headings 39.01 and 39.02);

(b) Resins, not highly polymerised, of the coumarone-indene type (heading 39.11);

(c) Other synthetic polymers with an average of at least 5 monomer units;

(d) Silicones (heading 39.10);

(e) Resols (heading 39.09) and other prepolymers.

4.-The expression " copolymers " covers all polymers in which no single monomer unit contributes 95 % or more
  by weight to the total polymer content.

  For the purposes of this Chapter, except where the context otherwise requires, copolymers (including co-
  polycondensates, co-polyaddition products, block copolymers and graft copolymers) and polymer blends are to
  be classified in the heading covering polymers of that comonomer unit which predominates by weight over every
  other single comonomer unit.  For the purposes of this Note, constituent comonomer units of polymers falling in
  the same heading shall be taken together.

  If no single comonomer unit predominates, copolymers or polymer blends, as the case may be, are to be
  classified in the heading which occurs last in numerical order among those which equally merit consideration.

5.-Chemically modified polymers, that is those in which only appendages to the main polymer chain have been
  changed by chemical reaction, are to be classified in the heading appropriate to the unmodified polymer. This
  provision does not apply to graft copolymers.

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.



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

8.-For the purposes of heading 39.17, the expression " tubes, pipes and hoses " means hollow products, whether
  semi-manufactures or finished products, of a kind generally used for conveying, conducting or distributing gases
  or liquids (for example, ribbed garden hose, perforated tubes). This expression also includes sausage casings and
  other lay-flat tubing. However, except for the last-mentioned, those having an internal cross-section other than
  round, oval, rectangular (in which the length does not exceed 1.5 times the width) or in the shape of a regular
  polygon are not to be regarded as tubes, pipes and hoses but as profile shapes.

9.-For the purposes of heading 39.18, the expression " wall or ceiling coverings of plastics " applies to products in
  rolls, of a width not less than 45 cm, suitable for wall or ceiling decoration, consisting of plastics fixed
  permanently on a backing of any material other than paper, the layer of plastics (on the face side) being grained,
  embossed, coloured, design-printed or otherwise decorated.

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).

11.-Heading 39.25 applies only to the following articles, not being products covered by any of the earlier headings
of
  sub-Chapter II :

(a) Reservoirs, tanks (including septic tanks), vats and similar containers, of a capacity exceeding 300 l;

(b) Structural elements used, for example, in floors, walls or partitions, ceilings or roofs;

(c) Gutters and fittings thereof;


 (d) Doors, windows and their frames and thresholds for doors;

(e) Balconies, balustrades, fencing, gates and similar barriers;

(f) Shutters, blinds (including Venetian blinds) and similar articles and parts and fittings thereof;

(g) Large-scale shelving for assembly and permanent installation, for example, in shops, workshops, warehouses;

(h) Ornamental architectural features, for example, flutings, cupolas, dovecotes; and

(ij)Fittings and mountings intended for permanent installation in or on doors, windows, staircases, walls or other
     parts of buildings, for example, knobs, handles, hooks, brackets, towel rails, switch-plates and other
     protective plates.



°
° °

Subheading Notes.

1.-Within any one heading of this Chapter, polymers (including copolymers) and chemically modified polymers are
  to be classified according to the following provisions :

(a) Where there is a subheading named " Other " in the same series :

  (1) The designation in a subheading of a polymer by the prefix " poly " (e.g., polyethylene and polyamide-6,6)
        means that the constituent monomer unit or monomer units of the named polymer taken together must
        contribute 95 % or more by weight of the total polymer content.

  (2) The copolymers named in subheadings 3901.30, 3903.20, 3903.30 and 3904.30 are to be classified in
        those subheadings, provided that the comonomer units of the named copolymers contribute

      95 % or more by weight of the total polymer content.



 
  (3) Chemically modified polymers are to be classified in the subheading named " Other ", provided that the
        chemically modified polymers are not more specifically covered by another subheading.

  (4) Polymers not meeting (1), (2) or (3) above, are to be classified in the subheading, among the remaining
        subheadings in the series, covering polymers of that monomer unit which predominates by weight over
        every other single comonomer unit.  For this purpose, constituent monomer units of polymers falling in the
        same subheading shall be taken together.  Only the constituent comonomer units of the polymers in the
        series of subheadings under consideration are to be compared.

(b) Where there is no subheading named " Other " in the same series  :

  (1) Polymers are to be classified in the subheading covering polymers of that monomer unit which
        predominates by weight over every other single comonomer unit.  For this purpose, constituent monomer
        units of polymers falling in the same subheading shall be taken together.  Only the constituent comonomer
        units of the polymers in the series under consideration are to be compared.

  (2) Chemically modified polymers are to be classified in the subheading appropriate to the unmodified polymer.

     Polymer blends are to be classified in the same subheading as polymers of the same monomer units in the
 same proportions.

2.-For the purposes of subheading 3920.43, the term "plasticisers" includes secondary plasticisers.


HEADING/
H.S.CODE

DESCRIPTION

SU

ID

VAT

LVY

EXC

39.01

Polymers of ethylene, in primary forms

3901.1000.00

.94

5

5

5

3901.2000.00

.94 or more

5

5

5

3901.3000.00

Ethylenevinyl acetate copolymers

5

5

3901.9000.00

Other polymers of ethylene, in primary forms, nes

5

5

39.02

Polymers of propylene or of other olefins, in primary forms

3902.1000.00

Polypropylene

5

5

5

3902.2000.00

Polyisobutylene

5

5

3902.3000.00

Propylene copolymers

5

5

3902.9000.00

.. Other.

5

5

39.03

Polymers of styrene, in primary forms

3903.1100.00

Expansible

5

5

3903.1900.00

. expansible) in primary forms

5

5

3903.2000.00

Styreneacrylonitrile (SAN) copolymers

5

5

3903.3000.00

Acrylonitrilebutadienestyrene (ABS) copolymers

5

5

3903.9000.00

. Other

5

5

39.04

Polymers of vinyl chloride and halogenated olefins, in primary forms

3904.1000.00

Poly(vinyl chloride), not mixed with any other substances

5

5

3904.2100.00

Nonplasticised

10

5

3904.2200.00

Plasticised

10

5

3904.3000.00

Vinyl chloridevinyl acetate copolymers

5

5

3904.4000.00

Other vinyl chloride copolymers

5

5

3904.5000.00

Vinylidene chloride polymers

5

5

3904.6100.00

Polytetrafluoroethylene

5

5



HEADING/
H.S.CODE

DESCRIPTION

SU

ID

VAT

LVY

EXC

39.04

Polymers of vinyl chloride and halogenated olefins, in primary forms

3904.6900.00

.

5

5

3904.9000.00

... Other.

5

5

39.05

Polymers of vinyl esters; other vinyl polymers, in primary forms

3905.1200.00

In aqueous dispersion

5

5

3905.1900.00

Polymers of vinyl acetate or of other vinyl acetate; Othekg

5

5

3905.2100.00

In aqueous dispersion

5

5

3905.2900.00

.

5

5

3905.3000.00

Poly(vinyl alcohol), whether or not containing unhydrolysed acetate groups

5

5

3905.9100.00

Copolymers

5

5

3905.9900.00

Other polymers of other vinyl esters and other vinyl polymers in primary
forms, nes

5

5

39.06

Acrylic polymers in primary forms

3906.1000.00

Poly(methyl methacrylate)

5

5

3906.9000.00

Other Acrylic Polymers prepared in primary forms, nes

5

5

5

39.07

Polyethers and epoxide resins; polyesters, in primary forms

3907.1000.00

Polyacetals

5

5

3907.2000.00

Other polyethers

5

5

3907.3000.00

Epoxide resins

5

5

3907.4000.00

Polycarbonates

5

5

3907.5000.00

Alkyd resins

5

5

5

3907.6000.61

Amorphous PET chips

0

3907.6000.69

Other Poly (ethylene terephthalate)

5

5

5

3907.7000.00

Poly(lactic acid)

5

5

3907.9100.00

Unsaturated

5

5

5

3907.9900.00

.

5

5

5

39.08

Polyamides in primary forms

3908.1000.00

Polyamide6, 11, 12, 6,6, 6,9, 6,10 or 6,12

5

5

3908.9000.00

Other Polyamides in primary forms; Not specified or included

5

5

39.09

Amino-resins, phenolic resins and polyurethanes, in primary forms

3909.1000.00

Urea resins; thiourea resins

5

5

3909.2000.00

Melamine resins

5

5

5

3909.3000.00

Other aminoresins

5

5

5

3909.4000.00

Phenolic resins

5

5

3909.5000.00

Polyurethanes

5

5

39.10

Silicones in primary forms

3910.0000.00

.

5

5

39.11

Petroleum resins..., polysulphides..., etc, in primary forms

3911.1000.00

Petroleum resins, coumarone, indene or coumaroneindene resins and
polyterpenes

5

5

3911.9000.00

polysulphides, polysulphones and other products specified

5

5



HEADING/
H.S.CODE

DESCRIPTION

SU

ID

VAT

LVY

EXC

39.12

Cellulose and its chemical derivatives, nes, in primary forms

3912.1100.00

Nonplasticised

5

5

3912.1200.00

Plasticised

5

5

3912.2000.00

Cellulose nitrates (including collodions)

5

5

3912.3100.00

Carboxymethylcellulose and its salts

5

5

3912.3900.00

Other cellulose ethers, in primary forms, nes

5

5

3912.9000.00

Other cellulose and its chemical derivatives in primary forms, nes

5

5

39.13

Natural polymers and modified natural polymers, in primary forms, nes

3913.1000.00

Alginic acid, its salts and esters

5

5

3913.9000.00

....) Other.

5

5

39.14

Ion-exchangers based on polymers of 39.01 to 39.13, in primary forms

3914.0000.00

.01 to 39.13, in primary forms.

5

5

39.15

Waste, parings and scrap, of plastics

3915.1000.00

Of polymers of ethylene

5

5

3915.2000.00

Of polymers of styrene

5

5

3915.3000.00

Of polymers of vinyl chloride

5

5

3915.9000.00

Of other plastics

5

5

39.16

Monofilament >1mm, rods, sticks and profile shapes, of plastics

3916.1000.00

Of polymers of ethylene

5

5

3916.2000.00

Of polymers of vinyl chloride

5

5

3916.9000.00

Of other plastics

5

5

39.17

Tubes, pipes and hoses, and fittings therefor, of plastics

3917.1000.00

Artificial guts (sausage casings) of hardened protein or of cellulosic
materials

5

5

3917.2110.00

For water supply

20

5

3917.2190.00

Tubes, pipes and hoses, rigid Of polymers of ethylene not for For water
supply

20

5

3917.2210.00

For water supply

20

5

3917.2290.00

.

20

5

3917.2310.00

For for water supply

20

5

3917.2390.00

Tubes, pipes and hoses, excluding those for water supply

20

5

3917.2910.00

For water supply

20

5

3917.2990.00

For use other than water supplyr

20

5

3917.3100.00

.6 MPa

20

5

3917.3200.00

Other, not reinforced or otherwise combined with other materials, without
fittings

20

5

3917.3300.00

Other, not reinforced or otherwise combined with other materials, with
fittings

20

5

3917.3910.00

Guts of other plastic material

10

5

3917.3990.00

Other Other tubes, pipes and hoses of plastic material

20

5

3917.4010.00

For water supply

20

5

3917.4090.00

.

20

5

39.18

Floor, wall or ceiling coverings of plastics, in rolls or tiles

3918.1000.00

Of polymers of vinyl chloride

20

5



HEADING/
H.S.CODE

DESCRIPTION

SU

ID

VAT

LVY

EXC

39.18

Floor, wall or ceiling coverings of plastics, in rolls or tiles

3918.9000.00

Of other plastics

20

5

39.19

Self-adhesive plates, foil, tape, strip... of plastics

3919.1000.00

In rolls of a width not exceeding 20 cm

10

5

3919.9000.00

-adhesive plates, sheets film, foil Other

5

5

39.20

Other plates..., of plastics, not reinforced, etc

3920.1010.00

Other plates, sheets, film, foil and strip, of polymers of ethylene Not
printed

10

5

20

3920.1020.00

Other plates, sheets, film, foil and strip, of polymers of ethylen Printed

20

5

10

3920.2010.00

Other plates, sheets, film, foil and strip, of polymers of propylene Not
printed

10

5

15

3920.2020.00

Other plates, sheets, film, foil and strip, of polymers of propylene Printed

10

5

15

3920.3010.00

Other plates, sheets, film, foil and strip, of polymers of styrene Not
printed

10

5

3920.3020.00

Other plates, sheets, film, foil and strip, of polymers of styrene Printed

20

5

10

3920.4300.00

... of vinyl chloride Cont. by weight not < 6 % of plasticisers

10

5

3920.4900.00

... of vinyl chloride Cont. by weight >6 % of plasticisers

10

5

3920.5100.00

... of poly(methyl methacrylate)

10

5

3920.5900.00

... of acrylic polymers not specified

10

5

3920.6100.00

... of polycarbonates

5

5

3920.6200.00

... of poly(ethylene terephthalate)

5

5

3920.6300.00

... of unsaturated polyesters

10

5

3920.6900.00

... of other polyesters

5

5

3920.7100.00

... of regenerated cellulose

10

5

3920.7300.00

... of cellulose acetate

10

5

3920.7900.00

... of other cellulose derivatives

10

5

3920.9100.00

... of poly(vinyl butyral)

5

5

3920.9200.00

... of polyamides

10

5

3920.9300.00

... of aminoresins

10

5

3920.9400.00

... of phenolic resins

10

5

3920.9900.00

... of other plastics

5

5

39.21

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

3921.1100.00

... of polymers Plates, sheets, film... of styrene

10

5

3921.1200.00

... of polymers Plates, sheets, film... of vinyl chloride

10

5

0

3921.1300.00

... of polyurethanes

10

5

3921.1400.00

... of regenerated cellulose

10

5

3921.1900.00

... of other plastics

10

5

3921.9010.00

... Of, Not printed

10

5

3921.9020.00

... Of; Printed

20

5

39.22

Baths, shower-baths... and similar sanitary ware, of plastics

3922.1000.00

Baths, showerbaths, sinks and washbasins

20

5

3922.2000.00

Lavatory seats and covers

20

5

3922.9000.00

.

20

5



HEADING/
H.S.CODE

DESCRIPTION

SU

ID

VAT

LVY

EXC

39.23

Articles for the of goods, of plastics; stopers, etc, of plastics

3923.1000.00

Boxes, cases, crates and similar articles

20

5

3923.2100.00

Sacks and bags (including cones) of polymers of ethylene

20

5

3923.2900.00

Sacks and bags (including cones) of other plastics

20

5

3923.3010.00

Preforms

20

5

3923.3090.00

.

20

5

3923.4010.00

Cassettes without magnetic tape

10

5

3923.4090.00

.

20

5

3923.5000.00

Stoppers, lids, caps and other closures

20

5

3923.9000.00

Other stoppers, lids and caps

10

5

39.24

Tableware, kitchenware... and toilet articles, of plastics

3924.1000.00

Tableware and kitchenware

20

5

3924.9010.00

Wash basins and buckets

20

5

3924.9020.00

Feeding bottles

20

3924.9090.00

Other household articles and hygienic or toilet articles, of plastics

20

5

39.25

Builders' ware of plastics, nes

3925.1000.00

Reservoirs, tanks, vats and similar containers, of a capacity exceeding 300
l

20

5

3925.2000.00

Doors, windows and their frames and thresholds for doors

20

5

3925.3000.00

Shutters, blinds (including Venetian blinds) and similar articles and parts
thereof

20

5

3925.9000.00

.. Other

20

5

39.26

Other articles of plastics, nes

3926.1000.00

Office or school supplies

20

5

3926.2000.00

Articles of apparel and clothing accessories (including gloves, mittens and
mitts)

10

5

3926.3000.00

Fittings for furniture, coachwork or the like

20

5

3926.4000.00

Statuettes and other ornamental articles

20

5

3926.9010.00

Articles for fishing

5

5

3926.9091.00

Toothpick

20

5

3926.9099.00

Other articles of plastics and articles of other mater

10

5