Customs Tariff
Chapter 39
Plastics and Articles Thereof
1.
Throughout
this
Schedule,
the
expression
"plastics"
means
those
materials
of
headings
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) lubricating preparations of heading 2710 or 3403;
(b) waxes of heading 2712 or 3404;
(c) separate chemically defined organic compounds (Chapter 29);
(d) heparin or its salts (heading 3001);
(e) solutions (other than collodions) consisting of any of the products specified in headings 3901 to 3913 in volatile organic solvents when the weight of the solvent exceeds 50% of the weight of the solution (heading 3208); stamping foils of heading 3212;
(f) organic surface-active agents or preparation of heading 3402;
(g) run gums or ester gums (heading 3806);
(h) prepared additives for mineral oils (including gasoline) or for other liquids used for the same purposes as mineral oils (heading 3811);
(ij) prepared hydraulic fluids based on polyglycols, silicones or other polymers of Chapter 39 (heading 3819);
(k) diagnostic or laboratory reagents on a backing of plastics (heading 3822);
(l) synthetic rubber, as defined for the purpose of Chapter 40, or articles thereof;
(m) saddlery or harness (heading 4201) or trunks, suit-cases, hand-bags or other containers of heading 4202;
(n) plaits, wickerwork or other articles of Chapter 46;
(o) wall coverings of heading 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, ridingcrops or parts thereof);
(r) imitation jewellery of heading 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 (for example, optical elements, spectacle frames, drawing instruments);
(v) articles of Chapter 91 (for example, clock or watch cases);
(w) articles of Chapter 92 (for example, musical instruments or parts thereof);
(x) articles of Chapter 94 (for example, furniture, lamps and lighting fittings, illuminated signs, prefabricated buildings);
(y) articles of Chapter 95 (for example, toys, games, sports requisites); or
(z) articles of Chapter 96 (for example, brushes, buttons, slide fasteners, combs, mouth-pieces or stems for smoking pipes, cigarette-holders or the like, parts of vacuum flasks or the like, pens, propelling pencils).
3.
Headings
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
3000C,
after
conversion
to
1,013
millibars
when
a
reduced
pressure
distillation
method
is
used
(headings
39.01
and
39.02);
(b)
Resins,
not
highly
polymerised,
of
the
coumarone-indene
type
(heading
39.11);
(c)
Other
synthetic
polymers
with
an
average
of
at
least
5
monomer
units;
(d)
Silicones
(heading
39.10);
(e)
Resols
(heading
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
the
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
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
39.15
does
not
apply
to
waste,
parings
and
scrap
of
a
single
thermoplastic
material,
transformed
into
primary
forms
(headings
39.01
to
39.14).
8.
For
the
purposes
of
heading
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
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
layer
of
plastics
(on
the
face
side)
being
grained,
embossed,
coloured,
design-printed
or
otherwise
decorated.
10.
In
headings
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
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
300L;
(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.
SUB-HEADING
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
subheading
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.
(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 sub-heading 3920.43, the term "plasticisers" includes secondary plasticisers.
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