Notes:
- 1.
- Throughout the Nomenclature 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 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) Waxes of heading No. 27.12 or 34.04;
(b) Separate chemically defined organic compounds of heading (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 or preparations of heading No. 34.02;
(f) Run gums or ester gums (heading No. 38.o6);
(g) Diagnostic or laboratory reagents on a backing of plastics (heading No. 38.22);
(h) Synthetic or harness (heading No. 44.01) or trunks, suitcases, handbags or other containers of heading No. 44.02;
(jK) 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) Asrticles of Section XII (for example, footwear, headgear,umbrellas, sum umbrellas, walking-sticks,whicps,riding-crops or parts thereof);
(o) Limitation jewellery of heading No. 71.17;
(p) Articles of Section XVI (machines and mechanical or electrical appliances);
(q) Part 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 case);
(t) Articles of Chapter 92 (for example, musical instruments or part thereof);
(u) Articles of Chapter 94 (for example, furniture, lamps and lighting fittings, illuminates 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, part 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% by volume distils at 300 degree C, after conversion to 1,013 millibars when a reduced pressuer 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 copolycondensates, co-poladdition 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 approriate to the unmodified polymer this provision does not apply to graft copolymers.
- 6.
- In heading Nos. 39.01 to 39.14, 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 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) Ornamental architectural features, for example, flutings, cupolas, dove-cotes; and
(i) 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 alld other protective plates.
Sub-heading Notes
Note:1
Within any one heading of this Chapter,polymers (including copolymers) and chemically modified polymers are to be classified according to the following provision:
- (a)
- Where there is a sub-heading named "Other" in the same series:
(1) The designation in a sub-heading of a polymer by the prefix "poly"(e.g.,polythylene 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 sub-heading Nos.3901.30,3903.20,3903.30 and 3904.30 are to be classified in those sub-headings,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 sub-heading named "Other",provided that the chemically modified polymers are not more specifically covered by another sub-heading.
(4) Polymers not meeting (1),(2)or(3)above, are to be classified in the sub-heading,among the remaining sub-headings in the sesries,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 sub-heading shall be taken together.Only on the constituent comonomer units of the polymers in the series of sub-headings under consideration are to be compared.
- (b)
- Where there is no sub-heading named "Other" in the same series:
(1) Polymer are to be classified in the sub-heading 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 sub-heading 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 sub-heading appropriate to the unmodified polymer.
Polymer blends are to be classified in the same sub-heading as polymers of the same monomer units in the same proportions.
Note:2
2. For the purposes of sub-heading 3920.43, the term "plasticisers" includes secondary plasticisers.
(Above Chapter has been amended vide BUDGET 2001-2002)