Tariff Schedule Rulings D-Memoranda Trade Remedies PGA Requirements Sanctions Regimes

Heading 3918

Floor coverings of plastics, whether or not self-adhesive, in rolls or in the form of tiles; wall or ceiling coverings of plastics, as defined in Note 9 to this Chapter.

2 subheadings

Subheadings

Floor coverings of plastics, whether or not self-adhesive, in rolls or in the form of tiles; wall or ceiling coverings of plastics, as defined in Note 9 to this Chapter. - Of polymers of vinyl chloride

6 tariff items

Floor coverings of plastics, whether or not self-adhesive, in rolls or in the form of tiles; wall or ceiling coverings of plastics, as defined in Note 9 to this Chapter. - Of other plastics

3 tariff items

Related Advance Rulings

&&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...

HS 3918.10.90.10

Explanatory Notes

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.

Source: advance_ruling (C-2015-005491)

Floor coverings of plastics, whether or not self-adhesive, in rolls or in the form of tiles; wall or ceiling coverings of plastics, as defined in note 9 to this chapter This heading includes non-perforated sheeting of plastics, in rolls or in the form of tiles, of a kind used to cover, for example, tennis courts and terraces.

Source: eu_cn_en (EUR-Lex 02019XC0329(02)-20250113)

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: (p) Goods of Section XI (textiles and textile articles); 6. In headings 39.01 to 39.14, the expression “primary forms” applies only to the following...

Source: citt_decision (AP-2017-065)

27.The Tribunal must therefore first determine whether the goods in issue can be classified at the heading level according to Rule 1 of theGeneral Rulesas per the terms of the headings and any relative section or chapter notes in theCustoms Tariff, having regard to any relevant classification opinions and explanatory notes. As the Supreme Court of Canada indicated inIgloo Vikski, it is...

Source: citt_decision (AP-2017-001)

Appeal No. AP-2017-001Louise Paris Ltd.v.President of the Canada Border Services AgencyDecision and reasons issuedTuesday, July 9, 2019 Appeal No. AP-2017-001 Louise Paris Ltd. President of the Canada Border Services Agency Decision and reasons issuedTuesday, July 9, 2019 TABLE OF CONTENTS DECISION..i STATEMENT OF REASONS.1 INTRODUCTION..1 PROCEDURAL HISTORY..1 GOODS IN...

Source: citt_decision (AP-2017-001)

[7]and theExplanatory Notes to the Harmonized Commodity Description and Coding System,

Source: citt_decision (AP-2017-001)

[8]published by the WCO. While classification opinions and explanatory notes are not binding, the Tribunal will apply them unless there is a sound reason to do otherwise.

Source: citt_decision (AP-2017-001)

29.The relevant tariff nomenclature for heading No. 39.26 provides as follows: SECTION VII PLASTICS AND ARTICLES THEREOF;RUBBER AND ARTICLES THEREOF PLASTICS AND ARTICLES THEREOF 39.26 Other articles of plastics and articles of other materials of headings 39.01 to 39.14. 3926.20-Articles of apparel and clothing accessories (including gloves, mittens and...

Source: citt_decision (AP-2017-001)

42.LP submitted that the textile backings of the goods in issue are present merely for reinforcing purposes. LP referred to note (d) of the explanatory notes to Chapter 39 and submitted that the textile fabrics are not figured, printed or more elaborately worked textiles or special fabrics, nor are they tulle or lace or textile products of heading No. 58.11. LP submitted that as the textile...

Source: citt_decision (AP-2017-001)

[16] 46.As stated above, the Tribunal must begin its analysis with Rule 1 of theGeneral Rules. The goods in issue, as described above, are various styles of women’s garments made of imitation leather. The parties agree that the imitation leather portions of the goods in issue consist of a combination of plastic (polyurethane) and woven textile fabrics. The central issue is whether the...

Source: citt_decision (AP-2017-001)

Chapter 39 Notes (11)

1. 1. Throughout the Nomenclature 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 the Nomenclature any...

2. 2. This Chapter does not cover: • (a) Lubricating preparations of heading 27.10 or 34.03; • (b) Waxes of heading 27.12 or 34.04; • (c) Separate chemically defined organic compounds (Chapter 29); • (d) Heparin or its salts (heading 30.01); • (e) Solutions (other than collodions) consisting of any of the products specified in headings 39.01 to 39.13 in volatile organic solvents when the weight of the solvent exceeds 50% of the weight of the solution (heading 32.08); stamping foils of...

3. 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 300°C, 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; •...

4. 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 purpose 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...

5. 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. 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. 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. 8. For the purpose 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...

9. 9. For the purpose of heading 39.18, the expression "wall or ceiling coverings of plastics" applies to products in rolls, of a width not less than 45 cm, 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. 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. 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 300 litres; • (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,...

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