Chapter 39 — Plastics and articles thereof

1. Throughout the nomenclature, the expression ‘plastics’ means those materials of heading [3901](/headings/3901) to [3914](/headings/3914) 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 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) lubricating preparations of heading [2710](/headings/2710) or [3403](/headings/3403); (b) waxes of heading [2712](/headings/2712) or [3404](/headings/3404); (c) separate chemically defined organic compounds (Chapter [29](/chapters/29)); (d) heparin or its salts (heading [3001](/headings/3001)); (e) solutions (other than collodions) consisting of any of the products specified in heading [3901](/headings/3901) to [3913](/headings/3913) in volatile organic solvents when the weight of the solvent exceeds 50 % of the weight of the solution (heading [3208](/headings/3208)); stamping foils of heading [3212](/headings/3212); (f) organic surface-active agents or preparations of heading [3402](/headings/3402); (g) run gums or ester gums (heading [3806](/headings/3806)); (h) prepared additives for mineral oils (including gasoline) or for other liquids used for the same purposes as mineral oils (heading [3811](/headings/3811)); (ij) prepared hydraulic fluids based on polyglycols, silicones or other polymers of Chapter [39](/chapters/39) (heading [3819](/headings/3819)); (k) diagnostic or laboratory reagents on a backing of plastics (heading [3822](/headings/3822)); (l) synthetic rubber, as defined for the purposes of Chapter [40](/chapters/40), or articles thereof; (m) saddlery or harness (heading [4201](/headings/4201)) or trunks, suitcases, handbags or other containers of heading [4202](/headings/4202); (n) plaits, wickerwork or other articles of Chapter [46](/chapters/46); (o) wallcoverings of heading [4814](/headings/4814); (p) goods of Section XI (textiles and textile articles); (q) articles of Section XII (for example, footwear, headgear, umbrellas, sun umbrellas, walking sticks, whips, riding-crops or parts thereof); (r) imitation jewellery of heading [7117](/headings/7117); (s) articles of Section XVI (machines and mechanical or electrical appliances); (t) parts of aircraft or vehicles of Section XVII; (u) articles of Chapter [90](/chapters/90) (for example, optical elements, spectacle frames, drawing instruments); (v) articles of Chapter [91](/chapters/91) (for example, clock or watch cases); (w) articles of Chapter [92](/chapters/92) (for example, musical instruments or parts thereof); (x) articles of Chapter [94](/chapters/94) (for example, furniture, luminaires and lighting fittings, illuminated signs, prefabricated buildings); (y) articles of Chapter [95](/chapters/95) (for example, toys, games, sports requisites); or (z) articles of Chapter [96](/chapters/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. Headings [3901](/headings/3901) to [3911](/headings/3911) 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 1013 mbar when a reduced- pressure distillation method is used (heading [3901](/headings/3901) and [3902](/headings/3902)); (b) resins, not highly polymerised, of the coumarone-indene type (heading [3911](/headings/3911)); (c) other synthetic polymers with an average of at least five monomer units; (d) silicones (heading [3910](/headings/3910)); (e) resols (heading [3909](/headings/3909)) 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 copolycondensates, 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 heading [3901](/headings/3901) to [3914](/headings/3914), 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 [3915](/headings/3915) does not apply to waste, parings and scrap of a single thermoplastic material, transformed into primary forms (heading [3901](/headings/3901) to [3914](/headings/3914)). 8. For the purposes of heading [3917](/headings/3917), the expression ‘tubes, pipes and hoses’ means hollow products, whether semi-manufactured 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 one-and-a-half 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 [3918](/headings/3918), 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 heading [3920](/headings/3920) and [3921](/headings/3921), the expression ‘plates, sheets, film, foil and strip’ applies only to plates, sheets, film, foil and strip (other than those of Chapter [54](/chapters/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 [3925](/headings/3925) 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 litres; (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 notes 1. Within any one 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’ (for example, 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](/subheadings/3901300000-80), [3901 40](/subheadings/3901400000-80), [3903 20](/commodities/3903200000), [3903 30](/commodities/3903300000) and [3904 30](/subheadings/3904300000-80) 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; (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 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](/subheadings/3920430000-80), the term ‘plasticisers’ includes secondary plasticisers. ### Additional chapter notes 1. Where the woven, knitted or crocheted fabrics, felt or nonwovens are present merely for reinforcing purposes, gloves, mittens or mitts impregnated, coated or covered with cellular plastics belong to Chapter [39](/chapters/39), even if they are: - made up from woven, knitted or crocheted fabrics (other than those of heading [5903](/headings/5903)), felt or nonwovens impregnated, coated or covered with cellular plastics, or - made up from unimpregnated, uncoated or uncovered woven, knitted or crocheted fabrics, felt or nonwovens and subsequently impregnated, coated or covered with cellular plastics. (Note 3(c) to Chapter [56](/chapters/56) and note 2(a)(5) to Chapter [59](/chapters/59)). 2. Chapter 39 includes articles comprising a bulking agent mixed with resin. The resin, by giving shape and rigidity, gives an article its essential character. For example, code 3922 20 00 includes lavatory seats consisting of approximately 85% wood flour, which is a powder obtained from grinding sawdust, shavings or other wood waste, and approximately 15% phenolic resin. The article is made by compressing the wood flour and resin powder, which includes a hardener, in a mould which is then heated, curing the article and making it rigid. In curing, the resin is melted and reacts with the hardener. The lavatory seat is classified as an article of plastics within code 3922 20 00 as the resin gives the article its shape and rigidity while the wood flour acts as a filler.