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 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 9.01
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 38.19);
(k) Diagnostic or laboratory reagents on a backing of
plastics (heading 38.22);
(l) Synthetic rubber, as defined for the purposes of
Chapter 40, or articles thereof;
(m) Saddlery or harness (heading 42.01) 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,
luminaires 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, and monopods, bipods, tripods and similar articles).
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;
(d)
Silicones (heading 39.10);