Archived – Standard Classification of Goods (SCG) - Notes 1996-2001

Section VII:  Plastics and articles thereof; rubber and articles thereof

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:
    1. having regard to the manner in which they are put up, clearly identifiable as being intended to be used together without first being repacked;
    2. presented together; and
    3. 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 No. 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:  Plastics and articles thereof

Notes.

  1. Throughout the Classification 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 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 Classification 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. 30.01);

    d) Solutions (other than collodions) consisting of any of the products specified in headings Nos. 39.01 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 and 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 purpose of Chapter 40, or articles thereof;

    ij) Saddlery or harness (heading No. 42.01) or trunks, suitcases, handbags or other containers of heading No. 42.02;

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

    l) 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);

    o) Imitation jewellery 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:
    1. Liquid synthetic polyolefins of which less than 60% by volume distils at 300 °C, after conversion to 1,013 millibars when a reduced-pressure distillation method is used (headings Nos. 39.01 and 39.02);
    2. Resins, not highly polymerised, of the coumarone-indene type (heading No. 39.11);
    3. Other synthetic polymers with an average of at least 5 monomer units;
    4. Silicones (heading No. 39.10);
    5. 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 comononer 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:
    1. Liquids and pastes, including dispersions (emulsions and suspensions) and solutions;
    2. 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 300 l;

    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 any one heading of this Chapter, polymers (including copolymers) and chemically modified polymers are to be classified according to the following provisions:
    1. 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 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 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.
    2. 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.

Chapter 40:  Rubber and articles thereof

Notes.

  1. Except where the context otherwise requires, throughout the Classification the expression "rubber" means the following products, whether or not vulcanised or hard: natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums, synthetic rubber, factice derived from oils, and such substances reclaimed.
  2. This Chapter does not cover:
    1. Goods of Section XI (textiles and textile articles);
    2. Footwear or parts thereof of Chapter 64;
    3. Headgear or parts thereof (including bathing caps) of Chapter 65;
    4. Mechanical or electrical appliances or parts thereof of Section XVI (including electrical goods of all kinds), of hard rubber;
    5. Articles of Chapter 90, 92, 94, or 96; or
    6. Articles of Chapter 95 (other than sports gloves and articles of headings Nos. 40.11 to 40.13).
  3. In headings Nos. 40.01 to 40.03 and 40.05, the expression "primary forms" applies only to the following forms:
    1. Liquids and pastes (including latex, whether or not pre-vulcanised, and other dispersions and solutions);
    2. Blocks of irregular shape, lumps, bales, powders, granules, crumbs and similar bulk forms.
  4. In Note 1 to this Chapter and in heading No. 40.02, the expression "synthetic rubber" applies to:
    1. Unsaturated synthetic substances which can be irreversibly transformed by vulcanisation with sulphur into non-thermoplastic substances which, at a temperature between 18 °C and 29 °C, will not break on being extended to three times their original length and will return, after being extended to twice their original length, within a period of five minutes, to a length not greater than one and a half times their original length. For the purposes of this test, substances necessary for the cross-linking, such as vulcanising activators or accelerators, may be added; the presence of substances as provided for by Note 5 (b) (ii) and (iii) is also permitted. However, the presence of any substances not necessary for the cross-linking, such as extenders, plasticisers and fillers, is not permitted;
    2. Thioplasts (TM); and
    3. Natural rubber modified by grafting or mixing with plastics, depolymerised natural rubber, mixtures of unsaturated synthetic substances with saturated synthetic high polymers provided that all the above-mentioned products comply with the requirements concerning vulcanisation, elongation and recovery in (a) above.
    1. Headings Nos. 40.01 and 40.02 do not apply to any rubber or mixture of rubbers which has been compounded, before or after coagulation, with:
      1. vulcanising agents, accelerators, retarders or activators (other than those added for the preparation of pre-vulcanised rubber latex);
      2. pigments or other colouring matter, other than those added solely for the purpose of identification;
      3. Plasticisers or extenders (except mineral oil in the case of oil-extended rubber), fillers, reinforcing agents, organic solvents or any other substances, except those permitted under (b);
    2. The presence of the following substances in any rubber or mixture of rubbers shall not affect its classification in heading No. 40.01 or 40.02, as the case may be, provided that such rubber or mixture of rubbers retains its essential character as raw material:
      1. emulsifers or anti-tack agents;
      2. small amounts of breakdown products of emulsifiers
      3. very small amounts of the following: heat-sensitive agents (generally for obtaining thermosensitive rubber latexes), cationic surface-active agents (generally for obtaining electro-positive rubber latexes), antioxidants, coagulants, crumbling agents, freeze-resisting agents, peptisers, preservatives, stabilisers, viscosity-control agents, or similar special-purpose additives.
  6. For the purposes of heading No. 40.04, the expression "waste, parings and scrap" means rubber waste, parings and scrap from the manufacture or working of rubber and rubber goods definitely not usable as such because of cutting-up, wear or other reasons.
  7. Thread wholly of vulcanised rubber, of which any cross-sectional dimension exceeds 5 mm, is to be classified as strip, rods or profile shapes, of heading No. 40.08.
  8. Heading No. 40.10 includes conveyor or transmission belts or belting of textile fabric impregnated, coated, covered or laminated with rubber or made from textile yarn or cord impregnated, coated, covered or sheathed with rubber.
  9. In headings Nos. 40.01, 40.02, 40.03, 40.05 and 40.08, the expressions "plates", "sheets" and "strip" apply only to plates, sheets and strip and to blocks of regular geometric shape, uncut or simply cut to rectangular (including square) shape, whether or not having the character of articles and whether or not printed or otherwise surface-worked, but not otherwise cut to shape or further worked.

    In heading No. 40.08 the expressions "rods" and "profile shapes" apply only to such products, whether or not cut to length or surface-worked but not otherwise worked.
Date modified: