&&The goods at issue are called Gel Plates or Gel Printing Plates. They are clear plastic plates made of polymers and mineral oil. Four sizes are presented for classification: 5x5, 5x7, 8x10 and 12x12 (inches). They are individually packaged for retail sale in a clear plastic clamshell. They are used for mixed media art, card-making, journaling, scrapbooking, home décor projects and much more.

Klasyfikacja HS

3926.90.99.90

Uzasadnienie CBSA

&&The Gel Plates are considered articles of plastics in Chapter 39. Headings 39.20 and 39.21 provide for plates of plastics, but Note 10 to Chapter 39 excludes plates that have been further worked. The Gel Printing Plates are provided for under heading 39.26, specifically subheading 3926.90, as ‘Other articles of plastics’.

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