39 — Plastics and articles thereof
Plastics and articles thereof
Names come in English where the EU Combined Nomenclature publishes them — chapters, headings and subheadings, whose first six digits are the same Harmonized System; deeper EAEU detail is a machine translation, marked as such. Official texts — tariff notes, measures, lists and classification rulings — are the original: customs and your broker go by that wording. Where we show a machine translation of them, it is marked; where our quality check rejected one, the Russian stays.
Notes to chapter 39 — Plastics and articles thereof 16 items
Notes
Machine translation. The original is the Russian text of the EAEU tariff, and customs goes by it; this translation is for understanding only and has no legal force.
1. Throughout the Nomenclature, the term “plastics” means materials of headings 3901 to 3914 which are capable, upon polymerization or at any subsequent stage, of taking a given shape under the influence of external influence (usually temperature and pressure, and if necessary with the use of a solvent or plasticizer) and of retaining it after the elimination of external influences such as pressing, casting, extruding, calendration or otherwise.
Throughout the Nomenclature, the term “plastic” also means vulcanized fibre, but does not apply to materials considered textile in Section XI.
2. This group does not include:
(a) lubricants of heading 2710 or 3403;
(b) waxes of heading 2712 or 3404;
(c) individual organic compounds of a particular chemical composition (Chapter 29);
(d) heparin or its salts (heading 3001);
(e) solutions (other than collodes) consisting of any products of headings 3901 to 3913 in volatile organic solvents, provided that the mass of the solvent exceeds 50% of the mass of the solution (heading 3208); stamping foil of heading 3212;
(е) органические поверхностно-активные вещества или средства товарной позиции 3402;
(g) remelted resins or resins of ester (heading 3806);
(h) additives prepared for petroleum products (including gasoline) or other liquids used for the same purposes as petroleum products (heading 3811);
(ij) prepared hydraulic liquids based on polyglycols, silicones or other polymers of Chapter 39 (heading 3819);
(k) diagnostic or laboratory reagents on a substrate of plastics (heading 3822);
(l) synthetic rubber of Chapter 40 or articles thereof;
(m) saddleware or harness (heading 4201) or trunks, suitcases, bags or other articles of heading 4202;
(n) wicker, basket or other articles of Chapter 46;
(o) the wall coverings of heading 4814;
(p) goods of Section XI (textile materials and textile articles);
(q) Articles of Section XII (e.g. footwear, hats, umbrellas, sun umbrellas, canes, whips, whips or parts thereof);
(r) jewelry of heading 7117;
(s) goods of Section XVI (machinery and mechanical or electrical appliances);
(t) part of aircraft or vehicles of Section XVII;
(u) articles of Chapter 90 (e.g. optical elements, eyeglass frames, drawing tools);
(v) Articles of Chapter 91 (for example, watch cases of all kinds);
(w) Articles of Chapter 92 (for example, musical instruments or parts thereof);
(x) articles of Chapter 94 (e.g. furniture, lamps and lighting equipment, light signs, prefabricated constructions);
(y) Articles of Chapter 95 (e.g. toys, games, sports equipment); or
(z) articles of Chapter 96 (e.g., brushes, buttons, zippers, combs, mouthpieces or tubular chusks or similar articles, parts for thermoses or similar articles, pens, pencils with a retractable rod and monopores, bipeds, tripods and the like).
3. Headings 3901 to 3911 cover only the following products of chemical synthesis:
(a) Liquid synthetic polyolefins less than 60 vol.% of which are distilled at 300 °C and a pressure of 1013 mbar when distillation is used at reduced pressure (headings 3901 and 3902);
(b) resins with a low degree of polymerization of the coumarono-indeno type (heading 3911);
(c) other synthetic polymers containing at least 5 monomer units on average;
(d) silicones (heading 3910);
(e) resols (heading 3909) and other prepolymers.
4. The term “copolymers” means all polymers in which no monomer unit constitutes 95 % or more by weight of the total polymer content.
For the purposes of this Chapter, unless otherwise specified in the context, copolymers (including copolycondensates, additive copolymerization products, block copolymers and grafted copolymers) and mixtures of polymers are classified in the same heading as polymers of a comonomer unit predominant by weight over any other individual comonomer unit. In this note, comonomeric units forming polymers falling within the same heading are to be considered together.
If no comonomer unit predominates, copolymers or polymer mixtures shall, as the case may be, be classified in the heading, the latter in ascending order of codes among the equivalent headings in question.
5. Chemically modified polymers in which only the side chains of the main polymer chain have been altered by chemical action are classified in the heading corresponding to the unmodified polymer. This condition does not apply to grafted copolymers.
6. For the purposes of headings 3901 to 3914, the term “primary forms” means only the following forms:
(a) liquids and pastes, including dispersions (emulsions, suspensions) and solutions;
(b) irregularly shaped blocks, pieces, powders (including press powders), granules, flakes and similar bulk forms.
7. Heading 3915 does not cover waste, pruning and scraping of a single thermoplastic material processed into primary forms (headings 3901 to 3914).
8. For the purposes of heading 3917, the term “pipes, tubes and hoses” means hollow articles or semi-finished articles or finished articles commonly used for the transport, supply or distribution of gases or liquids (e.g., grooved garden hose, perforated pipes). This term also means shells for sausage products and other pipes taking a flat shape. However, with the exception of the latter, articles having an internal cross-section of a different shape than a circle, an oval, a rectangle (in which the length is not more than 1.5 times the width) or a regular polygon are considered not as pipes, tubes and hoses, but as shaped profiles.
9. For the purpose of heading 3918, the term “wall or ceiling coverings of plastics” means articles in rolls of not less than 45 cm wide, used for the decoration of walls or ceilings, consisting of plastics fixed on a substrate of any material other than paper, the plastic layer (on the front surface) being generally decorated by embossing, ruffling, staining, printing or otherwise.
10. For the purposes of headings 3920 and 3921, the term “slabs, sheets, film and strips or tapes” means only plates, sheets, film and strips or tapes (other than those included in Chapter 54), and blocks of regular geometric shape, with or without a pattern or with a surface treated in another way, not cut or cut into rectangles (including squares), but without further processing (even if by such operations they become finished products).
11. Heading 3925 covers only the following articles which are not products of the preceding headings of sub-heading II of this Chapter:
(a) tanks, tanks (including septic tanks), barrels and similar containers of more than 300 litres;
(b) building elements used, for example, for floors, walls or partitions, ceilings or roofs;
(c) drains and fittings thereof;
(d) doors, windows and frames thereof and thresholds for doors;
(e) balconies, balustrades, fences, wickets and similar fencing;
(f) shutters, curtains (including Venetian blinds) and similar articles and parts and accessories thereto;
(g) large structural elements of racks for assembly and permanent installation, for example, in shops, workshops, warehouses;
(h) decorative architectural details such as canelleurs, domes, dovecotes; and
(ij) fittings and fittings intended for fixed installation in/or on doors, windows, stairs, walls or other parts of buildings, such as buttons, handles, hooks, brackets, towel hooks, circuit breakers and other protective boards.
Subheading notes
English text as published in Annex I to Regulation (EU) 2021/1832 (Combined Nomenclature). The EAEU tariff and the EU nomenclature copy these notes from the same convention. For a Russian declaration the binding version is the Russian one: Annex to Decision No 80 of the EEC Council of 14 September 2021.
1. Within any one heading of this chapter, polymers (including copolymers) and chemically modified polymers are to be classified according to the following provisions:
(a) where there is a subheading named ‘Other’ in the same series:
(1) the designation in a subheading of a polymer by the prefix ‘poly’ (for example, polyethylene and polyamide-6,6) means that the constituent monomer unit or monomer units of the named polymer taken together must contribute 95 % or more by weight of the total polymer content;
(2) the copolymers named in subheadings 3901 30, 3901 40, 3903 20, 3903 30 and 3904 30 are to be classified in those subheadings, provided that the comonomer units of the named copolymers contribute 95 % or more by weight of the total polymer content;
(3) chemically modified polymers are to be classified in the subheading named ‘Other’, provided that the chemically modified polymers are not more specifically covered by another subheading;
(4) polymers not meeting (1), (2) or (3) above, are to be classified in the subheading, among the remaining subheadings in the series, covering polymers of that monomer unit which predominates by weight over every other single comonomer unit. For this purpose, constituent monomer units of polymers falling in the same subheading shall be taken together. Only the constituent comonomer units of the polymers in the series of subheadings under consideration are to be compared;
(b) where there is no subheading named ‘Other’ in the same series:
(1) polymers are to be classified in the subheading covering polymers of that monomer unit which predominates by weight over every other single comonomer unit. For this purpose, constituent monomer units of polymers falling in the same subheading shall be taken together. Only the constituent comonomer units of the polymers in the series under consideration are to be compared;
(2) chemically modified polymers are to be classified in the subheading appropriate to the unmodified polymer. Polymer blends are to be classified in the same subheading as polymers of the same monomer units in the same proportions.
2. For the purposes of subheading 3920 43, the term ‘plasticisers’ includes secondary plasticisers.
Additional note
Machine translation. The original is the Russian text of the EAEU tariff, and customs goes by it; this translation is for understanding only and has no legal force.
1. Sleeves, gloves or mittens impregnated or coated with porous plastics, in which textile materials, woven or machine or hand knitted, felt or felt or nonwoven materials are presented merely for reinforcement purposes, belong to Chapter 39, even if they:
are made of textile materials, woven or machine or hand knitted (other than those of heading 5903), felt or felt or nonwoven materials impregnated or coated with porous plastics, or
- made of unimpregnated or uncoated textile materials, woven or machine or hand knitted, felt or felt or nonwoven materials and subsequently impregnated or coated with porous plastics.
(Note 3(c) to chapter 56 and note 2(a)(5) to chapter 59.)
Additional notes of the Eurasian Economic Union
Machine translation. The original is the Russian text of the EAEU tariff, and customs goes by it; this translation is for understanding only and has no legal force.
1. Subheading 3901 40 000 1 covers ethylene-alpha-olefin copolymers having a specific gravity of less than 0.94 provided that they have one or more of the following characteristics:
- contain octen-1 comonomer;
have a specific gravity less than 0.916;
have a melting point of less than 120 °C.
2. В подсубпозиции 3904 10 000 1:
the term "polyvinyl chloride emulsion resins" means polyvinyl chloride resins obtained during emulsion polymerization, the size of the primary particles of which is 0.1-3 μm;
the term "polyvinyl chloride microsuspension resins" means polyvinyl chloride resins obtained during microsuspension polymerization, the size of the primary particles of which is 0.1-3 μm;
The term "polyvinyl chloride extender resin" means obtained during suspension polymerization polyvinyl chloride resins, the particle size of which is 20-50 μm.
Codes inside
Only the ten-digit code carries a duty rate
| Code | Name |
|---|---|
| 3901 | Polymers of ethylene, in primary forms |
| 3902 | Polymers of propylene or of other olefins, in primary forms |
| 3903 | Polymers of styrene, in primary forms |
| 3904 | Polymers of vinyl chloride or of other halogenated olefins, in primary forms |
| 3905 | Polymers of vinyl acetate or of other vinyl esters, in primary forms; other vinyl polymers, in primary forms |
| 3906 | Acrylic polymers, in primary forms |
| 3907 | Polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallyl esters and other polyesters, in primary forms |
| 3908 | Polyamides, in primary forms |
| 3909 | Amino-resins, phenolic resins and polyurethanes, in primary forms |
| 3910 | Silicones in primary forms |
| 3911 | Petroleum resins, coumarone-indene resins, polyterpenes, polysulphides, polysulphones and other polymers and prepolymers produced by chemical synthesis, n.e.s., in primary forms |
| 3912 | Cellulose and its chemical derivatives, n.e.s., in primary forms |
| 3913 | Natural polymers, e.g. alginic acid, and modified natural polymers, e.g. hardened proteins, chemical derivatives of natural rubber, n.e.s., in primary forms |
| 3914 | Ion-exchangers based on polymers of heading 3901 to 3913, in primary forms |
| 3915 | Waste, parings and scrap, of plastics |
| 3916 | Monofilament of which any cross-sectional dimension > 1 mm, rods, sticks and profile shapes, of plastics, whether or not surface-worked but not further worked |
| 3917 | Tubes, pipes and hoses, and fittings therefor, e.g. joints, elbows, flanges, of plastics |
| 3918 | Floor coverings of plastics, whether or not self-adhesive, in rolls or in the form of tiles; wall or ceiling coverings of plastics, in rolls with a width of >= 45 cm, consisting of a layer of plastics fixed permanently on a backing of any material other than paper, the face side of which is grained, embossed, coloured, design-printed or otherwise decorated |
| 3919 | Self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls (excl. floor, wall and ceiling coverings of heading 3918) |
| 3920 | Plates, sheets, film, foil and strip, of non-cellular plastics, not reinforced, laminated, supported or similarly combined with other materials, without backing, unworked or merely surface-worked or merely cut into squares or rectangles (excl. self-adhesive products, and floor, wall and ceiling coverings of heading 3918) |
| 3921 | Plates, sheets, film, foil and strip, of plastics, reinforced, laminated, supported or similarly combined with other materials, or of cellular plastic, unworked or merely surface-worked or merely cut into squares or rectangles (excl. self-adhesive products, floor, wall and ceiling coverings of heading 3918) |
| 3922 | Baths, shower-baths, sinks, washbasins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware, of plastics |
| 3923 | Articles for the conveyance or packaging of goods, of plastics; stoppers, lids, caps and other closures, of plastics |
| 3924 | Tableware, kitchenware, other household articles and toilet articles, of plastics (excl. baths, shower-baths, washbasins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware) |
| 3925 | Builders' ware of plastics, n.e.s. |
| 3926 | Articles of plastics and articles of other materials of heading 3901 to 3914, n.e.s. |
The right code is in the HS code search.