eximtimes.com

1. Throughout this Schedule, the expression plastics means those materials of heading 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 this Schedule, 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 (Chapter 27 or Chapter 34);

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

(c) Heparin or its salts (Chapter 30);

(d) Solutions (other than collodions) consisting of any of the products specified in heading 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 or preparations (Chapter 34);

(f) Run gums or ester gums (Chapter 38);

(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;

(i) Saddlery or harness or trunks, suitcases, handbags or other containers

(Chapter 42);

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

(k) Wall coverings of Chapter 48;

(1) Articles of Section XI (textiles and textile articles);

(m) Articles of Section XII (for example, footwear, headgear, umbrellas, sun umbrellas, walking-sticks and parts thereof);

(n) Imitation jewellery (Chapter 71);

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

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

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

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

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

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

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

(v) 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).

(a) Liquid synthetic polyolefins of which less than 60 per cent by volume distils at 300°C, after conversion to 1,013 milibars when a reduced-pressure distillation method is used (heading 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.

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. (a) In heading Nos. 39.01 to 39.14, the expression "primary forms" applies only to the following forms :-

 (i) Liquids and pastes, including dispersions (emulsions and suspensions) and solutions;

 (ii) 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 (heading 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 cms. suitable for wall or ceiling decoration, consisting of plastics fixed permanently on a backing of any material other than paper, the plastic layer (on the face side) being grained, embossed, coloured, design-printed or otherwise decorated.

10. In heading 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) Omitted

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

(j) 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.

(k) Omitted

(l) Omitted.
 

13. Notwithstanding anything contained in Note 12 to this Chapter, in _heading Nos. 39.09, 39.21, 39.23, 39.24, 39.25 and 39.26 "rigid polyurethane foam" • "means cellular polyurethane with compressive strength of 0.418 to 28.14 kg./Cm² and flexural strength of 1.05 to 28.14 kg./cc when tested in accordance with American Standard 14(Designation ASTM-D-2341) . Within any one heading of this Chapter, copolymers (including «co-polycondensates, co-polyaddition products, block copolymers and graft copolymers) are to be classified in the same sub-heading as homopolymers of the predominant comonomer, and chemically modified polymers of the kind specified in Note 5 above are to be classified in the same sub-heading as the unmodified polymer, provided that such copolymers or chemically modified polymers are not more specifically covered by any other sub-heading and that there is no residual sub-heading named "Other" in the series of sub-headings concerned. Polymer blends are to be classified in the same sub-heading as copolymers (or homopolymers, as the case maybe) of the same monomers in the same proportions.

15. For the purposes of heading Nos. 39.19,39.20 and 39.21, the expression "film" means sheetings of thickness not exceeding 0.25 millimetres.

16. For the purposes of this Chapter, "insulated ware" shall mean any multi-walled or multi-layered article intended to provide thermal insulation.
 
 
 

Heading No.	Sub-heading No.	Description of goods	Rate of duty
(1)	(2)	(3)	(4)
		I-PRIMARY FORMS
39.01		Polymers of ethylene in primary forms
	3901.10	- Polyethylene having a specific gravity of less than 0.94	16%
	3901.20	- Polyethylene having a specific gravity of 0.94 or more	16%
	3901.30	- Ethylene-vinyl acetate copolymers	16%
	3901.90	- Other	16%
39.02		Polymers of propylene or of other olefins, in primary forms
	3902.10	- Polypropylene	16%
	3902.20	- Polyisobutylene	16%
	3902.30	- Propylene copolymers	16%
	3902.90	-Other	16%
39.03		Polymers of styrene, in primary forms
	3903.10	- Polystyrene	16%
	3903.20	- Styrene-acrylonitrile (SAN) copolymers	16%
	3903.30	- Acrylonitrile-butadiene-styrene (ABS) terpolymers	16%
	3903.90	-Other	16%
39.04		Polymers of vinyl chloride or of other halogenated olefins, in primary forms
	3904.10	- Polyvinyl chloride, not mixed with any other substances	16%
		- Other polyvinyl chloride :
	3904.21	-- Non-plasticised	16%
	3904.22	-- Plasticised	16%
	3904.30	- Vinyl chloride-vinyl acetate copolymers	16%
	3904.40	- Other vinyl chloride copolymers	16%
	3904.50	- Vinylidene chloride polymers	16%
		-Fluoro-polymers:
	3904.61	-- Polytetrafluoroethylene	16%
	3904.69	-- Other	16%
	3904.90	-Other	16%
39.05		Polymers of vinyl acetate or of other vinyl esters in primary forms; other vinyl polymers in primary forms
	3905.10	- Polymers of vinyl acetate	16%
	3905.20	- Polyvinyl alcohols, whether or not containing unhydrolysed acetate groups	16%
	3905.90	-Other	16%
39.06		Acrylic polymers in primary forms
	3906.10	- Polymethyl methacrylate	16%
	3906.20	- Co-polymers of acrylonitrile	16%
	3906.90	- Other	16%
39.07		Polyacetals, other polyethers and epoxide resins, in primary forms, polycarbonates, alkyd resins, polyallyl esters and other polyesters, in primary forms
	3907.10	- Polyacetals	16%
	3907.20	- Other polyethers	16%
	3907.30	- Epoxide resins	16%
	3907.40	- Polycarbonates	16%
	3907.50	- Alkyd resins including maleic resins and fumeric resins	16%
	3907.60	- Polyethylene terephthalate	16%
	3907.70	- Diallylphthalate resins	16%
	3907.80	- Polybutylene terephthalate	16%
		- Other polyesters:
	3907.91	-- Unsaturated	16%
	3907.99	-- Other	16%
39.08		Polyamides in primary forms
	3908.10	- Polyamide -6, -11, -12, -6, 6,6, 9, -6,10 or -6,12	16%
	3908.90	-Other	16%
39.09		Amino-resins, polyphenylene oxide, phenolic resins and polyurethanes in primary forms
	3909.10	- Urea resins; thio-urea resins	16%
	3909.20	- Melamine resins	16%
	3909.30	- Polyphenylene oxide	16%
	3909.40	- Other ammo-resins	16%
		- Phenolic resins:
.	3909.51	--Phenol formaldehyde resins	16%
	390952	-- Terpene phenolic resins	16%
	3909.59	-- Other	16%
	3909.60	- Polyurethanes	16%
39.10	3910.00	Silicones in primary forms	16%
39.11		Petroleum resins, coumarone-indene resins, polyterpenes, polysulphides, polysulphones and other products specified in Note 3 to this Chapter, not elsewhere specified or included, in primary forms
	3911.10	- Petroleum resins, coumarone, indene or coumarone-indene resins and polyterpenes	16%
	3911.20	- Polysulphones	16%
	3911.90	-Other	16%
39.12		Cellulose and its chemical derivatives, and cellulose ethers, not elsewhere specified or included in primary forms
		-Cellulose acetates:
	3912.11	-- Non-plasticised	16%
	3912.12	-- Plasticised	16%
	3912.20	- Cellulose nitrates (including collodions)	16%
		- Cellulose ethers:
	3912.31	-- Carboxymethyl cellulose and its salts	16%
	3912.39	-- Other	16%
	3912.90	-Other	16%
39.13		Natural polymers (for example, alginic acid) and modified natural polymers (for example, hardened proteins, chemical derivatives of natural rubber), not elsewhere specified or included, in primary forms
	3913.10	- Alginic acid, its salts and esters	16%
	3913.20	- Dextran	16%
	3913.30	- Chlorinated rubber	16%
	3913.90	-Other	16%
39.14	3914.00	Ion-exchangers based on polymers of heading Nos. 39.01 to 39.13, in primary forms	16%
		II - WASTE, PARINGS AND SCRAP; SEMI-MANUFACTURES; ARTICLES
39.15		Waste, parings and scrap, of plastics
	3915.10	- Of polymers of ethylene	16%
	3915.20	- Of polymers of styrene	16%
	3915.30	- Of polymers of vinyl chloride	16%
	3915.90	- Of other plastics	16%
39.16		Monofilament of which any cross-sectional dimension exceeds 1 mm, rods, sticks and profile shapes, whether or not surface-worked but not otherwise worked, of plastics
	3916.10	- Plastic canes	Nil
	3916.90	- Other	16%
39.17	3917.00	Tubes, pipes and hoses, and fittings therefor (for example, joints, elbows, flanges), of plastics	16%
39.18		Floor coverings of plastics, whether or not self- adhesive, in rolls or in the form of tiles; wall or ceiling coverings of plastics, as defined in Note 9 to this Chapter
	3918.10	- Of polymers of vinyl chloride	16%
	3918.90	- Of other plastics	16%
39.19	3919.00	Self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls	16%
39.20		Other plates, sheets, film, foil and strip, of plastics, non-cellular, whether lacquered or metallised or laminated, supported or similarly combined with other materials or not
		- Of polymers of vinyl chloride:
	3920.11	-- Rigid, plain	16%
	3920.12	-- Flexible, plain	16%
	3920.13	-- Rigid, lacquered	16%
	3920.14	-- Flexible, lacquered	16%
	3920.15	-- Rigid, metallised	16%
	3920.16	-- Flexible, metallised	16%
	3920.17	--Rigid, laminated	16%
	3920.18	-- Flexible, laminated	16%
	3920.19	- Other	16%
		- Of regenerated cellulose:
	3920.21	-- Film, plain	16%
	3920.22	-- Film, lacquered	16%
	3920.23	--Film, metallised	16%
	3920.24	-- Film, laminated	16%
	3920.25	-- Sheet, plain	16%
	3920.26	-- Sheet, lacquered	16%
	3920.27	-- Sheet, metallised	16%
	3920.28	-- Sheet, laminated	16%
	3920.29	-- Other	16%
		- Of other plastics:
	3920.31	-- Rigid, plain	16%
	3920.32	-- Flexible, plain	16%
	3920.33	-- Rigid, lacquered	16%
	3920.34	-- Flexible, lacquered	16%
	3920.35	-- Rigid, metallised	16%
-	3920.36	-- Flexible, metallised	16%
'-	3920.37	-- Rigid, laminated	16%
	3920.38	-- Flexible, laminated	16%
	3920.39	-- Other	16%
39.21		Other plates, sheets, film, foil and strip, of plastics
		- Cellular :
	3921.11	-- Of polyurethanes	16%
	3921.19	-- Of other plastics	16%
	3921.90	- Other	16%
39.22		Baths, shower-baths, wash-basins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware, of plastics
	3922.10	- Baths, shower-baths and wash-basins	16%
	3922.20	- Lavatory seats and covers	16%
	3922.90	-Other	16%
39.23		Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics
	3923.10	- Insulated ware	16%
	3923.90	- Other	16%
39.24		Tableware, kitchenware, other household articles and toilet articles, of plastics
	3924.10	- Insulated ware	16%
	3924.90	- Other	16%
39.25		Builders' ware of plastics, not elsewhere specified or included
	3925.10	- Reservoirs, tanks, vats and similar containers, of a capacity exceeding 300 litres	16%
	3925.20	- Doors, windows and their frames and thresholds for doors	16%
	3925.30	- Shutters, blinds (including Venetian blinds) and similar articles and parts thereof	16%
		- Other :
	3925.93	-- Of polyurethanes	16%
	3925.99	-- Other	16%
39.26		Other articles of plastics and articles of other materials of heading Nos. 39.01 to 39.14
	3926.10	- Of polyurethane foam	16%
	3926.90	-Other	16%