Section 07 PLASTICS AND ARTICLES THEREOF; RUBBER AND ARTICLES THEREOF 39 PLASTICS AND ATRICLES THEREOF 39 07 PRIMARY FORMS. 39 07 61 HAVING A VISCOSITY NUMBER OF 78 ML/G OR HIGHER 39 07 61 00 HAVING A VISCOSITY NUMBER OF 78 ML/G OR HIGHER Commodity Code Description 39 07 61 00 000 HAVING A VISCOSITY NUMBER OF 78 ML/G OR HIGHER