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

Heading 3925

Builders' ware of plastics, not elsewhere specified or included.

4 subheadings

Subheadings

Related Advance Rulings

Explanatory Notes

Builders' ware of plastics, not elsewhere specified or included See note 11 to this chapter.

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

Doors, windows and their frames and thresholds for doors See the HS Explanatory Note to subheading 3925 20 .

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

Fittings and mountings intended for permanent installation in or on doors, windows, staircases, walls or other parts of buildings See note 11(ij) to this chapter.

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

[19].    Rule 1 of the Canadian Rules provides that “. . . the classification of goods in the tariff items of a subheading or of a heading shall be determined according to the terms of those tariff items and any related Supplementary Notes and,mutatis mutandis, to the [General Rules] . . .” and that “. . . the relative Section, Chapter and Subheading Notes also apply, unless the context...

Source: citt_decision (AP-2014-024)

[54].    Note (XII) of the explanatory notes to Rule 2 (b) of theGeneral Rules.

Source: citt_decision (AP-2014-024)

There are no relevant notes to Section VII. Legal note 2 to Chapter 39 provides, in relevant part, as follows:2.-  This Chapter does not cover :. . .(s) Articles of Section XVI (machines and mechanical or electrical appliances);The explanatory notes to heading No. 39.24 provide, in relevant part, as follows:This heading covers the following articles of plastics :(A) Tableware such as tea or...

Source: citt_decision (AP-2016-003)

[22]To qualify as “furniture” for the purposes of heading No. 94.03, goods must meet the terms of Note 2 to Chapter 94 and the definition of “furniture” provided in the explanatory notes to that chapter. As noted above, the definition of “furniture” includes subparagraphs (A) and (B). Subparagraph (B) includes clauses (i) and (ii).The CBSA submitted that the bathroom vanities are “furniture”...

Source: citt_decision (AP-2014-024)

[69]The CBSA submitted that it is not contested that the goods in issue are made of BPA-free plastic.Further, the CBSA submitted that plastic cups and plastic teats for baby bottles (nursing nipples) are specifically included in heading No. 39.24 by the relevant explanatory notes, which provide as follows:This heading covers the following articles of plastics :(A) Tableware such as tea or...

Source: citt_decision (AP-2016-003)

In theHome Depotdecision, the Tribunal adopted an approach to the definition of “furniture” in the explanatory notes to Chapter 94 that involved reading subparagraphs (A) and (B) as completely separate from one another.

Source: citt_decision (AP-2014-024)

Having found that the bathroom vanities are not classifiable in heading No. 94.03, the Tribunal will now determine whether they can be classified in heading No. 69.10, as claimed by Globe Union.The terms of heading No. 69.10 include “[c]eramic sinks, wash basins, wash basin pedestals . . . and similar sanitary fixtures.” Further, according to the explanatory notes to heading No. 69.10, such...

Source: citt_decision (AP-2014-024)

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,...

Ready to classify faster?

CustomsLogIQ uses this tariff data to power AI classification. Try it now.

Try CustomsLogIQ