Notes.
1.āĀ Ā Throughout the Nomenclature the expression āplasticsā means those materials of headingsĀ 39.01 toĀ 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.
Ā Ā Ā Ā Ā Ā Ā Throughout the Nomenclature any reference to āplasticsā also includes vulcanised fibre. The expression, however, does not apply to materials regarded as textile materials of SectionĀ XI.
2.āĀ Ā This Chapter does not coverĀ :
Ā Ā Ā Ā Ā Ā Ā (a)Ā Ā Ā Ā Lubricating preparations of headingĀ 27.10 or 34.03;
Ā Ā Ā Ā Ā Ā Ā (b)Ā Ā Ā Ā Waxes of headingĀ 27.12 or 34.04;
Ā Ā Ā Ā Ā Ā Ā (c)Ā Ā Ā Ā Separate chemically defined organic compounds (ChapterĀ 29);
Ā Ā Ā Ā Ā Ā Ā (d)Ā Ā Ā Ā Heparin or its salts (headingĀ 30.01);
Ā Ā Ā Ā Ā Ā (e)Ā Ā Ā Ā Solutions (other than collodions) consisting of any of the products specified in headingsĀ 39.01 to 39.13 in volatile organic solvents when the weight of the solvent exceeds 50Ā % of the weight of the solution (headingĀ 32.08); stamping foils of headingĀ 32.12;
Ā Ā Ā Ā Ā Ā Ā (f)Ā Ā Ā Ā Organic surfaceāactive agents or preparations of headingĀ 34.02;
Ā Ā Ā Ā Ā Ā Ā (g)Ā Ā Ā Run gums or ester gums (headingĀ 38.06);
Ā Ā Ā Ā Ā Ā Ā (h)Ā Ā Ā Ā Prepared additives for mineral oils (including gasoline) or for other liquids used for the same purposes as mineral oils (headingĀ 38.11);
Ā Ā Ā Ā Ā Ā Ā (ij)Ā Ā Ā Ā Prepared hydraulic fluids based on polyglycols, silicones or other polymers of ChapterĀ 39 (headingĀ 38.19);
Ā Ā Ā Ā Ā Ā Ā (k)Ā Ā Ā Ā Diagnostic or laboratory reagents on a backing of plastics (headingĀ 38.22);
Ā Ā Ā Ā Ā Ā Ā (l)Ā Ā Ā Ā Ā Synthetic rubber, as defined for the purposes of ChapterĀ 40, or articles thereof;
Ā Ā Ā Ā Ā Ā Ā (m)Ā Ā Saddlery or harness (headingĀ 42.01) or trunks, suitcases, handbags or other containers of headingĀ 42.02;
Ā Ā Ā Ā Ā Ā Ā (n)Ā Ā Ā Plaits, wickerwork or other articles of ChapterĀ 46;
Ā Ā Ā Ā Ā Ā Ā (o)Ā Ā Ā Wall coverings of headingĀ 48.14;
Ā Ā Ā Ā Ā Ā Ā (p)Ā Ā Ā Goods of SectionĀ XI (textiles and textile articles);
Ā Ā Ā Ā Ā Ā Ā (q)Ā Ā Ā Articles of SectionĀ XII (for example, footwear, headgear, umbrellas, sun umbrellas, walkingāsticks, whips, ridingācrops or parts thereof);
Ā Ā Ā Ā Ā Ā Ā (r) Ā Ā Ā Imitation jewellery of headingĀ 71.17;
Ā Ā Ā Ā Ā Ā Ā (s)Ā Ā Ā Articles of Section XVI (machines and mechanical or electrical appliances);
Ā Ā Ā Ā Ā Ā Ā (t)Ā Ā Ā Ā Parts of aircraft or vehicles of SectionĀ XVII;
Ā Ā Ā Ā Ā Ā Ā (u)Ā Ā Ā Articles of ChapterĀ 90 (for example, optical elements, spectacle frames, drawing instruments);
Ā Ā Ā Ā Ā Ā Ā (v)Ā Ā Ā Articles of ChapterĀ 91 (for example, clock or watch cases);
Ā Ā Ā Ā Ā Ā Ā (w)Ā Ā Articles of ChapterĀ 92 (for example, musical instruments or parts thereof);
Ā Ā Ā Ā Ā Ā Ā (x)Ā Ā Ā Articles of ChapterĀ 94 (for example, furniture, lamps and lighting fittings, illuminated signs, prefabricated buildings);
Ā Ā Ā Ā Ā Ā Ā (y)Ā Ā Ā Articles of ChapterĀ 95 (for example, toys, games, sports requisites); or
Ā Ā Ā Ā Ā (z)Ā Ā Articles of ChapterĀ 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, and monopods, bipods, tripods and similar articles).
3.āĀ Ā HeadingsĀ 39.01 to 39.11 apply only to goods of a kind produced by chemical synthesis, falling in the following categoriesĀ :
Ā Ā Ā Ā Ā Ā Ā (a)Ā Ā Liquid synthetic polyolefins of which less than 60Ā % by volume distils at 300 °C, after conversion to 1,013Ā milibars when a reducedāpressure distillation method is used (headingsĀ 39.01 and 39.02);
Ā Ā Ā Ā Ā Ā Ā (b)Ā Ā Resins, not highly polymerised, of the coumaroneāindene type (headingĀ 39.11);
Ā Ā Ā Ā Ā Ā Ā (c)Ā Ā Other synthetic polymers with an average of at least 5Ā monomer units;
Ā Ā Ā Ā Ā Ā Ā (d)Ā Ā Silicones (headingĀ 39.10);
Ā Ā Ā Ā Ā Ā Ā (e)Ā Ā Resols (headingĀ 39.09) and other prepolymers.
4.āĀ Ā The expression ācopolymersā covers all polymers in which no single monomer unit contributes 95Ā % or more by weight to the total polymer content.
Ā Ā Ā Ā Ā Ā Ā 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.
Ā Ā Ā Ā Ā Ā Ā 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.āĀ Ā 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.āĀ Ā In headingsĀ 39.01 to 39.14, the expression āprimary formsā applies only to the following formsĀ :
Ā Ā Ā Ā Ā Ā Ā (a)Ā Ā Liquids and pastes, including dispersions (emulsions and suspensions) and solutions;
Ā Ā Ā Ā Ā Ā Ā (b)Ā Ā Blocks of irregular shape, lumps, powders (including moulding powders), granules, flakes and similar bulk forms.
7.āĀ Ā HeadingĀ 39.15 does not apply to waste, parings and scrap of a single thermoplastic material, transformed into primary forms (headingsĀ 39.01 to 39.14).
8.āĀ Ā For the purposes of headingĀ 39.17, the expression ātubes, pipes and hosesā means hollow products, whether semiāmanufactures 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 layāflat tubing. However, except for the lastāmentioned, those having an internal crossāsection other than round, oval, rectangular (in which the length does not exceed 1.5Ā 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.āĀ Ā For the purposes of headingĀ 39.18, the expression āwall or ceiling coverings of plasticsā applies to products in rolls, of a width not less than 45Ā 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, designāprinted or otherwise decorated.
10. āĀ In headingsĀ 39.20 and 39.21, the expression āplates, sheets, film, foil and stripā applies only to plates, sheets, film, foil and strip (other than those of ChapterĀ 54) and to blocks of regular geometric shape, whether or not printed or otherwise surfaceāworked, uncut or cut into rectangles (including squares) but not further worked (even if when so cut they become articles ready for use).
11.- HeadingĀ 39.25 applies only to the following articles, not being products covered by any of the earlier headings of subāChapterĀ IIĀ :
Ā Ā Ā Ā Ā Ā Ā (a)Ā Ā Ā Reservoirs, tanks (including septic tanks), vats and similar containers, of a capacity exceedingĀ 300Ā l;
Ā Ā Ā Ā Ā Ā Ā (b)Ā Ā Ā Structural elements used, for example, in floors, walls or partitions, ceilings or roofs;
Ā Ā Ā Ā Ā Ā Ā (c)Ā Ā Gutters and fittings thereof;
Ā Ā Ā Ā Ā Ā Ā (d)Ā Ā Ā Doors, windows and their frames and thresholds for doors;
Ā Ā Ā Ā Ā Ā Ā (e)Ā Ā Ā Balconies, balustrades, fencing, gates and similar barriers;
Ā Ā Ā Ā Ā Ā Ā (f)Ā Ā Ā Ā Shutters, blinds (including Venetian blinds) and similar articles and parts and fittings thereof;
Ā Ā Ā Ā Ā Ā Ā (g)Ā Ā Ā Large-scale shelving for assembly and permanent installation, for example, in shops, workshops, warehouses;
Ā Ā Ā Ā Ā Ā Ā (h)Ā Ā Ā Ornamental architectural features, for example, flutings, cupolas, dovecotes; and
Ā Ā Ā Ā Ā Ā Ā (ij)Ā Ā Ā 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.
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Subheading Notes.
1.āĀ Within any one heading of this Chapter, polymers (including copolymers) and chemically modified polymers are to be classified according to the following provisionsĀ :
Ā Ā Ā Ā Ā Ā (a)Ā Ā Ā Where there is a subheading named āOtherā in the same seriesĀ :
(1)Ā Ā The designation in a subheading of a polymer by the prefix āpolyā (for example, polyethylene and polyamide-6,6) means that the constituent monomer unit or monomer units of the named polymer taken together must contribute 95Ā % or more by weight of the total polymer content.
(2)Ā Ā The copolymers named in subheadingsĀ 3901.30, 3901.40, 3903.20, 3903.30 and 3904.30 are to be classified in those subheadings, provided that the comonomer units of the named copolymers contribute 95Ā % or more by weight of the total polymer content.
(3)Ā Ā Chemically modified polymers are to be classified in the subheading named āOtherā, provided that the chemically modified polymers are not more specifically covered by another subheading.
(4)Ā Ā Polymers not meetingĀ (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.
Ā Ā Ā Ā Ā Ā (b)Ā Ā Ā Where there is no subheading named āOtherā in the same seriesĀ :
(1)Ā Ā 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)Ā Ā Chemically modified polymers are to be classified in the subheading appropriate to the unmodified polymer.
Ā Ā Ā Ā Ā Ā Polymer blends are to be classified in the same subheading as polymers of the same monomer units in the same proportions.
2.-Ā For the purposes of subheadingĀ 3920.43, the term āplasticisersā includes secondary plasticisers.