Chapter 39
Plastics and articles thereof
Notes.
1.- Throughout the Nomenclature the expression " plastics "
means those materials of headings Nos. 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 i11fluence (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 No. 27.12 or 34. 04;
(b) Separate chemically defined organic compounds (Chapter 29);
(c) Heparin or its salts
(heading No. 10.01);
(d) Solutions (other than collodions) consisting of any of the products
specified in headings
Nos. 39.0 1 to 39.13 in volatile organic solvents when the weight of the
solvent exceeds 50 % of the weight of the solution (heading No. 32.08);
stamping foils of heading No. 32.12;
(e) Organic surface-active agents or preparations of heading No. 34.02;
(f) Run gums or ester gums (heading No. 38.06);
(g) Diagnostic or laboratory reagents on a backing of plastics (heading
No. 38.22);
(h) Synthetic rubber, as defined for the purposes of Chapter 40, or
articles thereof;
(ij) Saddlery or harness (heading No1, 42.01) or trunks, suitcases,
handbags or other containers of
heading No. 42.02;
(k) Plaits, wickerwork or other articles of Chapter 46;
(I) Wall coverings of heading No. 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);
(0) Imitationjewellery of heading No. 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 Nos. 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 1,0l3 millibars when a reduced-pressure
distillation method is used (headings Nos. 39.01 and 39.02);
(b) Resins, not highly polymerised, of the coumarone-indene type
(heading No. 39.11);
(c) Other synthetic polymers with an average of at least 5 monomer
units;
(d) Silicones (heading No. 39.10);
(e) Resols (heading No. 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 Nos. 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 No. 39.15 does not apply to waste, parings and scrap of a
single thermoplastic material, transformed into primary forms (headings Nos.
39.01 to 39.14).
8.- For the purposes of heading No. 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 No.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 Nos. 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 No.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 3001;
(b) Structural elements used, for example, in floors, walls or
partitions, ceilings or roofs;
(c) Gutters and fittings therefor;
(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 Note.
1.- Within anyone 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
polyarnide-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 Nos. 3901.30, 3903.20,3903.30
and 3904.30 are to be classified in those subheadings, provided that the comonomer
units of the named I 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 ", I 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 I remaining subheadings in the series, covering
polymers of that monomer unit which predominates by weight over every other
single comonomer unit. For this purpose, I 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 I
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 classified in the same subheading as polymers of
the same monomer units in the same proportions.
Explanatory remarks to chapter 39 *
1-The importation and clearance of explosives covered by this chapter
are subject to the approval of I
the Ministry of Defence.
2- The exportation of the goods covered by this chapter is subject to
the approval of the Ministry of 1 Commerce.
3 -The importation of colostomy and urine bags are subject to the
approval of the Ministry of Health, Treatment and Medical Education and the
Ministry of Commerce. Colostomy and urine bags are subject to an ad valorem CBT
of 5 %and 20 % respectively.
4- The list of the items which are not manufactured domestically shall
be declared by the Ministry of Industries and Mines.
* The list of primary chemicals covered in this chapter whose
importation requires the prior
authorization of the Ministry of Foreign Affairs, on the strength of the
convention on prohibition of their use in chemical weapons as well as the
observance of general regulations concerning imports 1 and exports is annexed
and shall be binding on all parties.