Chapter 39
Plastics and articles thereof
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 vent 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 " lastics" 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
hunks, 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;
10.‑ In headings 39.20 and 39.21, the expression "Plates, sheets, film, foil and strip" a plies only to plates, sheets, film, foil and strip (other than those of Chater 54) and o blocks of re ar geometric shape, whether or not printed or otherwise surface‑worked, uncut or cut into rectan es (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 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 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, hook, brackets, towel rails, switch‑plates and other protective plates.
Subheading Notes.
1.‑ Within any one
heading of this Chapter, ppolymers (including copolymers) and chemically
modified polymers are to be classified according to he 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 subheadin m the series,
covering polymers of that monomer unit which predominates by weig ~t 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 subhead' in covering
polymers of that monomer unit which predominates by weight over every other
singe 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.
Polym er 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.
Explanatory remarks to
chapter 39
1-
The importation and clearance of explosives covered by this
chapter are subject to the approval of the Ministry ofDefence.
2-
The importation of colostomy and urine bags are subject to
the approval of the Ministry of Health, Treatment and Medical Education.
Colostomy and urine bags are subject to an ad valorem ID of 4% and 5%
respectively.
3-
The ID on all types of powdered paints whether prepared or
semi‑prepared (in the form of flakes, chips or granules) is 25% ofthe
value.
4-
The ID on food grade resins is 5% of the value.
* 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 and exports is annexed and shall be binding on all parties.