HS 3926: Other articles of plastics and articles of other...

Explanatory Notes

This fiber raceway drop kit, Commscope part # FGS-MEXP-A/B/F, is an article of ABS plastic and meets the terms of heading 39.26 as other articles of plastics. No Legal Note or Explanatory Note excludes it from that heading. It is not included in any of the preceding subheadings and falls in residual subheading 3926.90. It is also not included in any of the preceding tariff items and falls in...

Source: advance_ruling (2019-006425)

26 of the Customs Tariff provides for "Other articles of plastics and articles of other materials of heading 39.01 to 39.14". ABS plastic is material of heading 39.03 in primary form, and as an article it is considered in heading 39.26. The Explanatory Notes to this heading state that it " covers articles, not elsewhere specified or included, of plastics". The Sip n' Clip meets the terms of...

Source: advance_ruling (8000000848)

Section 11 of the Customs Tariff states that in interpreting the headings and subheadings, regard shall be had to the World Customs Organization's (WCO) Compendium of Classification Opinions and Explanatory Notes to the Harmonized Commodity Description and Coding System (HS). General Interpretative Rule 1 (GIR 1) directs that titles of Sections, Chapters and sub-Chapters are provided for ease...

Source: advance_ruling (8000002442)

[69]The Federal Court of Appeal has indicated that expert evidence may, in some instances, provide evidential grounds that would justify a departure from the Explanatory Notes.

Source: citt_decision (AP-2020-020)

You have proposed that the spout assembly be classified under heading 39.26 (3926.90.99.90). The Explanatory Notes to heading 39.26 state that this heading covers “…articles, not elsewhere specified or included, of plastics (as defined in Note 1 to the Chapter) or of other materials of headings 39.01 to 39.14.” (Emphasis added). While the spout assembly is made of the requisite material, this...

Source: advance_ruling (C-2015-002467)

a plastic material. Heading 39.26 of the Customs Tariff provides for "Other articles of plastics and articles of other materials of headings 39.01 to 39.14". Explanatory Note (6) to heading 39.26 includes screws, bolts, washers and similar fittings of general use. This ring seal product is therefore included in heading 39.26 as an article of plastics.

Source: advance_ruling (C-2015-002469)

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." Heading 39.26 provides for "Other articles of...

Source: advance_ruling (C-2015-002477)

The product meets the definition of the expression “plastic” as per the CT, Chapter 39, Note 1. Consideration was given to headings 39.20 and 39.21 of the CT and the relevant World Customs Organization (WCO) Explanatory Notes to the Harmonized Commodity Description and Coding Systems (EN) for those headings. CT Legal Note 10 to Chapter 39 defines the terms “plates, sheets, film, foil and...

Source: advance_ruling (C-2015-007490)

The busts are collectible statuettes with an ornamental function rather than toys for the amusement of children or adults of Chapter 95. Chapter 39 covers "Plastics and articles thereof". As per the Explanatory Notes to heading 39.26, these busts meet the terms of subheading 3926.40 which provides for "other articles of plastics; statuettes and other ornamental articles".

Source: advance_ruling (C-2015-010434)

Chapter 39 covers plastics and articles thereof. Heading 39.26 includes articles of plastics. The Explanatory Notes state that this heading includes articles of apparel and clothing and accessories made by sewing or sealing sheets of plastics, such as rain wear. This item is made of plastics and is specifically designed to keep people dry from the rain.

Source: advance_ruling (C-2015-012178)

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,...

Other articles of plastics and articles of other materials of headings 39.01 to 39.14.

Subheadings

Related Advance Rulings

Explanatory Notes

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