&&According to the sample submitted and laboratory analysis, the products are rigid flooring planks of various lengths and widths, 4mm thick with tongue and groove fitting edges. They are constructed of 6 different layers of which 99 % of the weight of the product is composed of compounded polymers of vinyl chloride (PVC). The good is not self-adhesive.
&&As per the Explanatory Notes to Chapter 39 regarding the combinations of plastics and materials other than textiles, the goods in issue are covered under Chapter 39 and, more precisely, under heading 39.18 which provides for floor coverings of plastics, whether or not self-adhesive, in rolls or in the form of tiles.
