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39
Official Chapter GuidePlastics and their articles, including molding and extruding forms, excluding textiles and other specified non-plastic materials.
Tariff Landscape
General Duty
- Articles under Chapter 39 may be dutiable, with duty rates varying based on specific product classifications.
- Some items like specific tubes, pipes, and hoses with attached fittings may qualify for duty-free entry under certain conditions.
Trade Implications
- Section 301 tariffs on goods from China may apply to certain plastics and articles thereof.
- Importers should be vigilant of anti-dumping duties (ADD) or countervailing duties (CVD) on products commonly subjected to trade remedy measures.
Classification Strategy
Common Mistakes
- Confusing plastic articles with those excluded due to specific materials or uses like textiles or rubber.
- Incorrectly classifying copolymers or polymer blends where no single monomer predominates.
- Misidentifying primary forms versus non-primary or finished shapes.
Complex Areas
- Differentiating between similar plastic forms and products like tubes, pipes, and hoses.
- Understanding classification nuances for chemically modified polymers.
- Correctly interpreting statistical notes for specific applications like polytetrafluoroethylene (PTFE).
Legal Framework
Executive Summary
Summary
Chapter 39 covers polymers in primary forms and articles of plastics but excludes:
Exclusions
- Textile materials (Section XI)
- Lubricating preparations (headings 2710 and 3403)
- Waxes (headings 2712 and 3404)
- Separate chemically defined organic compounds (Chapter 29)
- Synthetic rubber (Chapter 40)
- Certain prepared additives, hydraulic fluids, and agents (Various headings)
- Certain containers, harnesses, and goods from Sections XII and XVI
- Various specific articles from Chapters 46, 90, 91, 92, 94, 95, and 96
Definitions
- 'Plastics' include materials able to be molded or shaped under external influences, but not materials considered textile materials.
- Specific forms such as liquids, pastes, and blocks are classified as primary forms.
- Copolymers are classified based on the predominant comonomer unit unless no predominance exists.