Chapter 39(Section VII:- Plastics and articles thereof; Rubber and articles thereof)Notes: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 defined 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;
(l) Articles of Section XI (textiles and textile articles);
(m) Articles of Section XU (for example, footwear, headgear, umbrellas, sun umbrellas, walking-sticks and parts thereof);
(n) Imitation jewellery (Chapter 71);
(0) 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, furnih.lre, 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, DUnons, ~llUt: la"L"."-.~, combs, mouthpieces or stems for smoking pipes, cigarette holders or the like, parts of vacuum flasks or the like, pens, propelling pencils).
3. Heading 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 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.
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. (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.
(b) Notwithstanding anything contained in Note 3 to this Chapter, head- ing Nos. 39.01 to 39.14 shall also include primary forms obtained from conversion of another primary form, falling under the same heading, and such conversion shall amount to manufacture.
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 therefore;
(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, flul: :;~, cupolas, dove-cotes; and ,I
(j) Fittings and mountings intended for permanent installation in doors, windows, staircases, walls or other parts of buildings, for exam- pie, knobs, handles, hooks, brackets, towel rails, switch-plates alld other protective plates.
(k) Omitted
(l) Omitted.
12. In heading Nos. 39.20 and 39.21, the expression "flexible" means an article which has a modulus of elasticity either in flexture or in tension of not over 700 kilograms per square centimetre at 23°C and 50 per cent relative humidity when tested in accordance with the method of test for stiffness of plastics (ASTM Designation D-747-63), for flexural properties of plastics (ASTM Designation D-790-63), for tensile properties of plastics (ASTM Designation D-638-64T), or for tensile properties of thin plastic sheetint; (ASTM Designation D-882-64T) and rigid means all articles other than flexible as defined above.
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 pblyurethane 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./Cm2 when tested in accordance with American Standard (Designation ASTM-D-2341).
14. Within anyone 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 byany 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 sa~e sub-heading as copolymers (or homopol ymers, as the case may be) of the same monomers in the same proportions.
15. For the purposes of heading Nos.39J 9,39.20 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.