Chapter notes
Notes.
1. Throughout the Nomenclature the expression "plastics"
means those materials of headings 39.01 to 3914.00.00
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 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:
(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 heading
32.12;
(f) Organic surface active agents or preparations of
heading 34.02;
(g) Run gums or ester gums (heading 38.06);
(h) Prepared additives for mineral oils (including
gasoline) or for other liquids used for the same
purposes as mineral oils (heading 38.11);
(ij) Prepared hydraulic fluids based on polyglycols,
silicones or other polymers of Chapter 39 (heading
3819.00.00);
(k) Diagnostic or laboratory reagents on a backing of
plastics (heading 3822.00.00);
(l) Synthetic rubber, as defined for the purposes of
Chapter 40, or articles thereof;
(m) Saddlery or harness (heading 4201.00.00) or trunks,
suitcases, handbags or other containers of heading
42.02;
(n) Plaits, wickerwork or other articles of Chapter 46;
(o) Wall coverings of heading 48.14;
(p) Goods of Section XI (textiles and textile articles);
(q) Articles of Section XII (for example, footwear,
headgear, umbrellas, sun umbrellas, walking-sticks,
whips, riding crops or parts thereof);
(r) Imitation jewellery of heading 71.17;
(s) Articles of Section XVI (machines and mechanical or
electrical appliances);
(t) Parts of aircraft or vehicles of Section XVII;
(u) Articles of Chapter 90 (for example, optical
elements, spectacle frames, drawing instruments);
(v) Articles of Chapter 91 (for example, clock or watch
cases);
(w) Articles of Chapter 92 (for example, musical
instruments or parts thereof);
(x) Articles of Chapter 94 (for example, furniture,
lamps and lighting fittings, illuminated signs,
prefabricated buildings);
(y) Articles of Chapter 95 (for example, toys, games,
sports requisites); or
(z) Articles of Chapter 96 (for example, brushes,
buttons, slide fasteners, combs, mouthpieces or
stems for smoking pipes, cigarette holders or the
like, parts of vacuum flasks or the like, pens,
propelling pencils).
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 300oC, 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;