PLASTICS AND ARTICLES THEREOF; RUBBER AND ARTICLES THEREOF

Notes.

1. Goods put up in sets consisting of two or more separate constituents, some or all of which fall in this Section and are intended to be mixed together to obtain a product of Section VI or VII, are to be classified in the heading appropriate to that product, provided that the constituents are:
(a) having regard to the manner in which they are put up, clearly identifiable as being intended to be used together without first being repacked;
(b) presented together; and
(c) identifiable, whether by their nature or by the relative proportions in which they are present, as being complementary one to another.
2. Except for the goods of heading 39.18 or 39.19, plastics, rubber, and articles thereof, printed with motifs, characters or pictorial representations, which are not merely incidental to the primary use of the goods, fall in Chapter 49.

chapter 39

Plastics and articles thereof

Notes.

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 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 (hydraulic 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, 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, monopods, bipods, tripods and similer aeticles).
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 o 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 coumaroneindene type (heading 39.11);
(c) Other synthetic polymers with an average of at least 5 monomer units;
(d) Silicones (heading 39.10);
(e) Resols (heading 39.09) and other prepolymers.
4. The expression "copolymers" covers all polymers in which no single monomer unit contributes 95% or more by weight to the total polymer content. For the purposes of this Chapter, except where the context otherwise requires, copolymers (including copolycondensates, co-polyaddition products, block copolymers and graft copolymers) and polymer blends are to be classified in the heading covering polymers of that comonomer unit which predominates by weight over every other single comonomer unit. For the purposes of this Note, constituent comonomer units of polymers falling in the same heading shall be taken together. If no single comonomer unit predominates, copolymers or polymer blends, as the case may be, are to be classified in the heading which occurs last in numerical order among those which equally merit consideration.
5. Chemically modified polymers, that is those in which only appendages to the main polymer chain have been changed by chemical reaction, are to be classified in the heading appropriate to the unmodified polymer. This provision does not apply to graft copolymers.
6. In headings 39.01 to 39.14, the expression "primary forms" applies only to the following forms:
(a) Liquids and pastes, including dispersions (emulsions and suspensions) and solutions;
(b) Blocks of irregular shape, lumps, powders (including moulding powders), granules, flakes and similar bulk forms.
7. Heading 39.15 does not apply to waste, parings and scrap of a single thermoplastic material, transformed into primary forms (headings 39.01 to 39.14).
8. For the purposes of heading 39.17, the expression "tubes, pipes and hoses" means hollow products, whether semimanufactures or finished products, of a kind generally used for conveying, conducting or distributing gases or liquids (for example, ribbed garden hose, perforated tubes). This expression also includes sausage casings and other lay-flat tubing. However, except for the last-mentioned, those having an internal cross-section other than round, oval, rectangular (in which the length does not exceed 1.5 times the width) or in the shape of a regular polygon are not to be regarded as tubes, pipes and hoses but as profile shapes.
9. For the purposes of heading 39.18, the expression "wall or ceiling coverings of plastics" applies to products in rolls, of a width not less than 45 Cm, suitable for wall or ceiling decoration, consisting of plastics fixed permanently on a backing of any material other than paper, the layer of plastics (on the face side) being grained, embossed, coloured, design-printed or otherwise decorated.
10. In headings 39.20 and 39.21, the expression "plates, sheets, film, foil and strip" applies only to plates, sheets, film, foil and strip (other than those of Chapter 54) and to blocks of regular geometric shape, whether or not printed or otherwise surface-worked, uncut or cut into rectangles (including squares) but not further worked (even if when so cut they become articles ready for use).
11. Heading 39.25 applies only to the following articles, not being products covered by any of the earlier headings of
sub-Chapter II:
(a) Reservoirs, tanks (including septic tanks), vats and similar containers, of a capacity exceeding 3001;
(b) Structural elements used, for example, in floors, walls or partitions, ceilings or roofs;
(c) Gutters and fittings therefor;
(d) Doors, windows and their frames and thresholds for doors;
(e) Balconies, balustrades, fencing, gates and similar barriers;
(f) Shutters, blinds (including Venetian blinds) and similar articles and parts and fittings thereof;
(g) Large-scale shelving for assembly and permanent installation, for example, in shops, workshops, warehouses;
(h) Ornamental architectural features, for example, flutings, cupolas, dovecotes; and
(ij) Fittings and mountings intended for permanent installation in or on doors, windows, staircases, walls or other parts of buildings, for example, knobs, handles, hooks, brackets, towel rails, switch-plates and other protective plates.

Subheading Notes.

1. Within anyone 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 takentogether. 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.

Explanatory remarks to Chapter 39

1. The importation and clearance of explosives covered by this chapter are subject to the approval of the Ministry of Defence.
2. The importation of colostomy and urine bags is subject to the approval of the Ministry of Health, Treatment and Medical Education.
3.the import duty of back gluey pelyethylene sheets medical grade under tariff lines 39191090 and 39199090 due to the recognition ministry of health, treatment and medical education is 5%.
4-The import duty of polymeric material medical grade (sheets) or resistant to gamma ray sterilization that could not be made indoor due to the recognition ministry of health, treatment and medical education and confirmation of the ministry of industry , mine and commerce is 5% of value.
5. The list of primary chemicals covered in this chapter whose importation requires the prior authorization of the Ministry of Forign Affairs on the strength of the convention on prohibition of their use in chemical weapons as well as the observance of the general regulations concerning imports and exports is annexed and shall be binding on all parties
6. Import duty levied on HTV Silicone Paste (High Temperature Vulcanization) having hygiene attributes covered under tariff line 39100010 amounts to 5%. The aforesaid attribute is discerned by the Iran Ministry of Health and Medical Education.

Heading, Subheading No.	Description	Remark	Preferential Tariff	SUQ	Import duty
	I PRIMARY FORMS
39 01	Polymers of ethylene, in primary forms.
3901 10	- Polyethylene having a specific gravity of less than 0.94
3901 10 10	--- Linear low density Polyethylene (LLDPE)			kg	5
3901 10 20	--- Pipe grade			kg	5
3901 10 30	--- Film grade			kg	5
3901 10 40	--- Injection grade			kg	5
3901 10 50	--- Pneumatic grade			kg	5
	--- Polyethylene compound:		5
3901 10 61	---- In the form of powder			kg	15
3901 10 69	---- Other			kg	15
3901 10 90	--- Other			kg	5
3901 20	- Polyethylene having a specific gravity of 0.94 or more
3901 20 10	--- Pipe grade			kg	5
3901 20 20	--- Film grade			kg	5
3901 20 30	--- Injection grade			kg	5
3901 20 40	--- Pneumatic grade			kg	5
	--- Polyethylene compound:
3901 20 51	---- In the form of powder			Kg	15
3901 20 59	---- Other			Kg	15
3901 20 90	--- Other			Kg	5
3901 30 00	- Ethylene – Vinyl acetate copolymers			Kg	5
3901 40 00	- Ethylene-alpha-olefin copolymers, having a specific gravity of less than 0.94			Kg	5
3901 90 00	- Other		5	Kg	5
39 02	Polymers of propylene or of other olefins, in primary forms.
3902 10	- Polypropylene
3902 10 10	--- Pipe grade			Kg	5
3902 10 20	--- Film grade			Kg	5
3902 10 30	---- Textile grade			Kg	5
3902 10 90	---- Other
3902 10 91	---- Mixedc based on propylene			Kg	15
3902 10 99	--- Other			Kg	5
3902 20 00	- Polyisobutylene			Kg	5
3902 30	- propylene copolymers
3902 30 10	--- Pipe grade			Kg	5
3902 30 20	--- Film grade			Kg	5
3902 30 90	--- Other:
3902 30 91	---Types of mixed based on Polypropylene			Kg	15
3902 30 99	--- Other			Kg	5
3902 90 00	- Other			Kg	5
39 03	Polymers of styrene, in primary forms.
	- Polystyrene:
3903 11	-- Expansible
3903 11 10	--- Fire retardant			Kg	15
3903 11 90	--- Other			Kg	15
3903 19	-- Other
3903 19 10	--- General (GPPS)			Kg	5
3903 19 20	--- High impact Polystyrene (HIPS)			Kg	5
3903 19 90	--- Other			Kg	15
3903 20 00	- Styrene-acrylonitrile (SAN) copolymers			Kg	5
3903 30 00	- acrylonitrile-butadiene-Styrene (ABS) copolymers			Kg	15
3903 90 00	-Other			Kg	5
39 04	Polymers of vinyl chloride or of other halogenated olefins, in primary forms.
3904 10	- Poly (Vinyl chloride), not mixed with any Other substances
3904 10 10	--- Suspension			Kg	5
3904 10 20	--- Emulsion			Kg	5
3904 10 90	--- Other			Kg	5
	- Other poly (vinyl chloride):
3904 21 00	-- Non-plasticised			Kg	5
3904 22 00	-- plasticised		2	Kg	10
3904 30 00	- Vinyl chloride-Vinyl acetate copolymers			Kg	5
3904 40 00	- Other Vinyl chloride copolymers			Kg	5
3904 50 00	- Vinylidene chloride polymers			Kg	5
	- Fluoro-polymers:
3904 61	-- Polytetrafluoroethylene:
3904 61 10	--- Liquid			Kg	5
3904 61 20	--- powder			Kg	5
3904 61 90	--- Other			Kg	5
3904 69 00	-- Other			Kg	5
3904 90 00	- Other			Kg	5
39 05	Polymers of vinyl acetate or of other vinyl esters, in primary forms; other vinyl polymers in primary forms.
	- Poly (vinyl acetate):
3905 12 00	-- In aqueous			Kg	10
3905 19 00	-- Other			Kg	10
	- Vinyl acetate copolymers:
3905 21 00	-- In aqueous dispersion			Kg	10
3905 29 00	-- Other			Kg	10
3905 30 00	- Poly (Vinyl alcohol), whether or not containing unhydrolysed acetate groups			Kg	5
	- Other:
3905 91	-- copolymers
3905 91 10	--- Copolymev Vinyl chlovid Vinyl isobutyle ether			Kg	5
3905 91 90	--- Other			Kg	10
3905 99	-- Other
3905 99 10	--- Polyvinyl pyrrolidone K-30 and K-25 (pharmaceutical grade)			Kg	26
3905 99 20	--- Butiral Poly Vinyl Resins			Kg	5
3905 99 30	--- Dissolved Vinyl			Kg	10
3905 99 90	--- Other			Kg	10
39 06	Acrylic polymers in primary forms.
3906 10 00	- Poly (methyl methacrylate)			Kg	5
3906 90	- Other:
3906 90 10	--- Paint additives			Kg	5
3906 90 20	--- Termo-plast Resins Dissolved In water			Kg	10
3906 90 30	--- Termo-plast Resins Dissolved In organic solvents			Kg	10
3906 90 40	--- Termoset Dissolved In water			Kg	10
3906 90 50	--- Termoset Dissolved In organic solvents			Kg	10
3906 90 60	--- ED Paint paste (Electro Deposition)			Kg	5
3906 90 70	---a bsorbing powder and solid acrylic polymers			Kg	5
3906 90 80	--- Emulsion acrylic Resins of a kind used for traffic Paint			Kg	5
3906 90 90	--- Other
3906 90 91	---- Dissolved Termoset Resins used for Automobile coating			Kg	5
3906 90 99	---- Other			Kg	10
39 07	Polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallyl esters and other polyesters, in primary forms.	*
3907 10 00	- Polyacetals			Kg	5
3907 20	- Other polyethers		5
3907 20 10	--- Polyethylene glycol 300 non-injection, 400-600 of a pharmaceutical grade			Kg	20
3907 20 20	---Bis (polyoxy Ethylene) methyle phosphonate	*		Kg	5
3907 20 90	-- Other			Kg	5
3907 30	- Epoxide Resins
3907 30 10	--- Prepared and semi-Prepared powder Paint In the form of flake and or granule			Kg	15
3907 30 20	--- Epoxy resin Prepared and the from granule and or flake			Kg	10
3907 30 90	--- Other			Kg	5
3907 40 00	- Polycarbonates			Kg	5
3907 50	- Alkyd Resins
3907 50 10	--- Modified Alkyd Resins of a kind used for Automobile coating			Kg	10
3907 50 90	--- Other			Kg	10
	- Poly (Ethylene terephthalate)
3907 61	-- having a viscosity number of 78ml/g or higher
3907 61 10	--- Textile grade			Kg	5
3907 61 20	--- Bottle grade			Kg	5
3907 61 90	--- Other			Kg	5
3907 69	-- Other
3907 69 10	--- Textile grade			Kg	5
3907 69 20	--- Bottle grade			Kg	5
3907 69 90	--- Other			Kg	5
3907 70 00	- Poly (lactic acid)			Kg	5
	- Other polyesters:
3907 91 00	-- Unsaturated			Kg	10
3907 99	-- Other		5
3907 99 10	-- Prepared and semi-Prepared powder paints In the form of flake and or granule			Kg	15
3907 99 20	--- Polyester Resins In the form of granule and or flake			Kg	15
3907 99 30	---welding seams foodstuff grade			Kg	5
	--- Other
3907 99 91	---- Saturated polyesters Resins used for Automobile coating			Kg	10
3907 99 92	---- Saturated polyesters Resins (foodstuff and Hygienic grade)			Kg	5
3907 99 93	---- Composite paste (BMC) based on glass fiber Polyester resin as filter (SMC)			Kg	10
3907 99 99	---- Other		5	Kg	10
39 08	Polyamides in primary forms.
3908 10	-- Polyamide-6, -11, -12, -6,6, -6,9, -6,10 or -6,12
3908 10 10	--- Mixed Polyamide based on Polyamide 6 and 6.6			Kg	15
3908 10 90	--- Other			Kg	5
3908 90	- Other
3908 90 10	--- Polyamide Resins (hardener grade)			Kg	10
3908 90 20	--- Polyamide chips (Textile grade)			Kg	5
3908 90 90	--- Other			Kg	5
39 09	Amino-resins, phenolic resins and polyurethanes, in primary forms.
3909 10	- Urea resins; thiourea resins
3909 10 10	--- Moulding powder (Urea Resins)			Kg	10
3909 10 90	--- Other			Kg	10
3909 20	- Melamine Resins
3909 20 10	--- Moulding powder			Kg	10
3909 20 90	--- Other			Kg	10
	- Other amino-Resins
3909 31 00	-- Poly (methylene phenyl isocyanate) (crude MDI, polymeric MDI(			Kg	5
3909 39	-- Other
3909 39 10	--- Moulding powder			Kg	10
3909 39 20	--- foodstuff and Hygienic grade of aminic Resins			Kg	5
3909 39 90	--- Other			Kg	5
3909 40	- Phenolic Resins
3909 40 10	--- Moulding powder			Kg	10
3909 40 20	--- Phenolic Resins (curing builder Resins) used by the tyre manufacturing industries			Kg	5
3909 40 30	--- Alkyle penolic (adhesive grade)			Kg	5
3909 40 40	--- Phenolic Resins (food grade)			Kg	5
3909 40 90	--- Other			Kg	10
3909 50 00	- Polyurethanes		5	Kg	5
3910 00	Silicones in primary forms.
3910 00 10	--- High temperature Vulcanization			Kg	10
3910 00 90	--- Other			Kg	5
39 11	Petroleum resins, coumarone-indene resins, polyterpenes, polysulphides, polysulphones and other products specified in Note 3 to this Chapter, not elsewhere specified or included, in primary forms.
3911 10 00	- Petroleum Resins, coumarone, indene or coumarone-indene Resins and polyterpenes			Kg	5
3911 90	- Other
3911 90 10	--- Maleich Resins for printing ink			Kg	10
3911 90 30	---poly (1,3-phenylene methyl phosphonate)	*		Kg	5
3911 90 90	--- Other			Kg	5
39 12	Cellulose and its chemical derivatives, not elsewhere specified or included, in primary forms.
	- Cellulose acetates:
3912 11 00	- Non-plasticised			Kg	5
3912 12 00	-- plasticised			Kg	5
3912 20 00	- Cellulose nitrates (including collodions)			Kg	5
	- Cellulose ethers:
3912 31	-- Carboxymethylcellulose and its salts
3912 31 10	--- Edible grade			Kg	5
3912 31 90	--- Other			Kg	15
3912 39 00	-- Other			Kg	5
3912 90 00	- Other			Kg	5
39 13	Natural polymers (for example, alginic acid) and modified natural polymers (for example, hardened proteins, chemical derivatives of natural rubber), not elsewhere specified or included, in primary forms.
3913 10 00	- Alginic acid, its salts and esters			Kg	5
3913 90 00	- Other			Kg	5
3914 00	Ion-exchangers based on polymers of headings 39.01 to 39.13, in primary forms.
3914 00 10	--- Fast reacting ion-exchangers, especially designed and Prepared for the process of uranium isotope separation			Kg	5
3914 00 90	--- Other			Kg	5
	II WASTE, PARINGS AND SCRAP; SEMI-MANUFACTURES; ARTICLES
39 15	Waste, parings and scrap, of plastics.
3915 10 00	- of polymers of Ethylene			Kg	15
3915 20 00	- of polymers of Styrene			Kg	15
3915 30 00	- of polymers of Vinyl chloride			Kg	15
3915 90 00	- of Other plastics			Kg	15
39 16	Monofilament of which any crosssectional dimension exceeds 1 mm, rods, sticks and profile shapes, whether or not surface-worked but not otherwise worked, of plastics.
3916 10	- Of polymers of ethylene:
3916 10 10	--- Types of profile flooring used inbuilding			Kg	55
3916 10 90	--- Other			Kg	20
3916 20	- of polymers of Vinyl chloride
3916 20 10	--- Spagetto (stacking rod-spagetto) (plastic pipe of a thickness of 1.7 mm used in sound cassette, in rolls)		4	Kg	5
3916 20 20	--- Types of profile flooring used inbuilding			Kg	55
3916 20 90	--- Other			Kg	20
3916 90	- Of other plastics:
3916 90 10	--- Types of profile flooring used inbuilding			Kg	55
3916 90 90	--- Other			Kg	20
39 17	Tubes, pipes and hoses, and fittings therefor (for example, joints, elbows, flanges), of plastics.		1
3917 10 00	- Artificial guts (sausage casings) of hardened protein or of cellulosic materials			Kg	5
	- Tubes, pipes and hoses, rigid:
3917 21 00	-- of polymers of Ethylene		4	Kg	10
3917 22 00	-- of polymers of propylene			Kg	10
3917 23 00	-- of polymers of Vinyl chloride		8	Kg	10
3917 29 00	-- of Other plastics			Kg	10
	- Other tubes, pipes and hoses:
3917 31 00	-- Flexible tubes, pipes and hoses, having a minimum burst pressure of 27.6 MPa			Kg	10
3917 32 00	-- Other, not reinforced or otherwise combined with Other materials, without fittings			Kg	10
3917 33 00	-- Other, not reinforced or otherwise combined with Other materials, with fittings			Kg	10
3917 39	-- Other:
3917 39 10	--- Reinforce fibez glass Pipe from glass fibez			Kg	10
3917 39 90	--- Other			Kg	10
3917 40 00	- fittings			Kg	10
39 18	Floor coverings of plastics, whether or not self-adhesive, in rolls or in the form of tiles; wall or ceiling coverings of plastics, as defined in Note 9 to this Chapter.
3918 10	- Of polymers of vinyl chloride:
3918 10 10	--- Curf, grass artilical			Kg	40
3918 10 90	--- Other			Kg	15
3918 90	- Of other plastics:
3918 90 10	--- Curf, grass artilical			Kg	40
3918 90 90	--- Other			Kg	15
39 19	Self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls.
3919 10	- In rolls of a width not exceeding 20 cm
3919 10 10	--- adhesive tapes used on baby napkins			Kg	10
3919 10 20	--- Luminous sheets			Kg	5
3919 10 30	--- Splicing tape			Kg	5
3919 10 90	--- Other			Kg	32
3919 90	- Other		7
3919 90 10	--- adhesive films used In full napkins			Kg	5
3919 90 20	--- Luminous sheets			Kg	5
3919 90 30	--- adhesive jumborolls BOPP Bi oriented Polypropylene			Kg	32
3919 90 40	--- adhesive sheet BOPP Bi oriented Polypropylene			Kg	32
3919 90 50	--- Logroll of organic solvent adhesive coated P.V.C Film for electrical insulation			Kg	32
3919 90 90	--- Other			Kg	32
39 20	Other plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced, laminated, supported or similarly combined with other materials.
3920 10	- of polymers of Ethylene		7
3920 10 10	--- Single layer, printed		4	Kg	20
3920 10 20	--- Single layer, not printed			Kg	15
3920 10 30	--- Multilayered of plastics, printed			Kg	20
3920 10 40	--- Multilayered of plastics, not printed			Kg	15
3920 10 50	--- Stretch			Kg	15
3920 10 60	--- Polyethylene sheet separator with ion exchange property with width of 10 to 20cm used in car batteries			Kg	5
3920 10 70	--- Geomembrane sheet			Kg	15
3920 10 90	--- Other			Kg	15
3920 20	- Of polymers of propylene:		3,7,1
3920 20 10	- printed BOPP Bi oriented Poly propylen			Kg	20
3920 20 20	---not printed BOPP Bi oriented Poly propylene			Kg	15
3920 20 30	--- Of a thickness of 12 micron and less used in the manufacture of capacitor			Kg	5
3920 20 50	--- tapes used for sealing containers of fruit juice and milk and products thereof			Kg	5
3920 20 60	--- printed metallized			Kg	20
3920 20 70	--- Non-printed metallized			Kg	15
3920 20 90	--- Other			Kg	20
3920 30 00	- of polymers of Styrene			Kg	15
	- Of polymers of vinyl chloride:
3920 43	-- Containing by weight not less than 6% of plasticisers
3920 43 10	--- Edge banding and finish foils for particle board “pressed wooden sheets”			Kg	5
3920 43 20	--- Sheets exceeding 20 mm in thickness			Kg	5
3920 43 30	--- PVC/ABS sheet			Kg	5
3920 43 40	--- Stretch Film			Kg	15
3920 43 50	--- Shrink Film			Kg	20
3920 43 60	--- Flexible PVC Film used In the pharmaceutical industry			Kg	20
3920 43 70	--- Flexible PVC films (Poly Vinyl dichloride) used In the pharmaceutical industry			Kg	20
3920 43 90	--- Other			Kg	20
3920 49	-- Other
3920 49 10	--- Edge banding and finish foils for particle board			Kg	5
3920 49 20	--- Sheets exceeding 20 mm in thickness			Kg	5
3920 49 30	--- PVC/ABS sheet (acrylonitril butadiene Styrene)			Kg	5
3920 49 40	--- of width more than 2.2 m			Kg	5
3920 49 90	--- Other			Kg	20
	- Of acrylic polymers:
3920 51 00	-- of Poly (methyl methacrylate)			Kg	20
3920 59 00	-- Other			Kg	20
	- Of polycarbonates, alkyd resins, polyallyl esters or other polyesters:
3920 61	-- of Polycarbonates
3920 61 10	--- Double plate Film			Kg	20
3920 61 20	--- metallized Film			Kg	5
3920 61 90	--- Other			Kg	20
3920 62 00	-- of Poly (Ethylene terephthalate)			Kg	15
3920 63	-- of Unsaturated polyesters
3920 63 10	--- metallized Film			Kg	15
3920 63 90	--- Other			Kg	15
3920 69	-- of Other polyesters
3920 69 10	--- metallized Film			Kg	15
3920 69 90	--- Other			Kg	15
	- Of cellulose or its chemical derivatives:
3920 71 00	-- of regenerated Cellulose			Kg	5
3920 73 00	-- of Cellulose acetate			Kg	5
3920 79 00	-- of Other Cellulose derivatives			Kg	5
	- Of other plastics:
3920 91 00	-- of Poly (Vinyl butyral)			Kg	5
3920 92 00	-- of polyamides			Kg	5
3920 93 00	-- of amino-Resins			Kg	5
3920 94 00	-- of Phenolic Resins			Kg	5
3920 99	-- of Other plastics
3920 99 10	--- Teflone tape (made of PTFE) polytetrafloroethylene			Kg	15
3920 99 90	--- Other			Kg	5
39 21	Other plates, sheets, film, foil and strip, of plastics.
	- Cellular:
3921 11 00	-- of polymers of Styrene		7	Kg	20
3921 12 00	-- of polymers of Vinyl chloride			Kg	32
3921 13	-- of Polyurethanes		7
3921 13 10	--- Polyurethane sandwich for automative roof liner (without metal liner)			Kg	5
3921 13 90	--- Other			Kg	32
3921 14 00	-- of regenerated Cellulose			Kg	5
3921 19	-- Of other plastics:		3
3921 19 10	--- Sponge Strip Special for wire and cable industry			Kg	5
3921 19 90	--- Other			Kg	15
3921 90	- Other
3921 90 10	--- Edge banding and finish foils for particle board coated with Melamine formaldehyde or Urea formaldehyde Resins			Kg	5
3921 90 20	--- HPL sheet (High pressure Lamimated)		5	Kg	5
3921 90 25	--- CPL sheets (Continuous pressure Laminated)		5	Kg	5
3921 90 30	--- Flowered acrylic sheets Laminated with cloth			Kg	20
3921 90 40	--- Woven Double-sided coated PVC for billboards			Kg	32
3921 90 50	--- Masters of photocopiers			Kg	5
3921 90 60	--- Tee-shirt transfer made of Polyamide			Kg	5
3921 90 70	--- Polyethylene coated glass fibers and Non-Woven			Kg	5
3921 90 80	--- Polypropylene, reinforced with glass fiber and wood stock materials			Kg	5
	--- Other:		5
3921 90 91	---- Some lage sheet and rolle for producing tube (Pipe) containers.			Kg	5
3921 90 93	---- Polyethylene sheet separator with ion exchange property with width of 10 to 20cm used in car batteries			Kg	5
3921 90 94	---- Polyester sheet with glass fiber (SMC)			Kg	20
3921 90 99	---- Other			Kg	32
39 22	Baths, shower-baths, sinks, wash-basins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware, of plastics.
3922 10 00	- Baths, shower-Baths, sinks and wash-basins		4	Kg	40
3922 20 00	- Lavatory seats and covers		4	Kg	32
3922 90 00	- Other		3,4	Kg	32
39 23	Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics.
3923 10 00	- Boxes, cases, crates and similar articles		3,4	Kg	20
	- Sacks and bags (including cones):
3923 21	-- of polymers of Ethylene		3,7
3923 21 10	--- Blood bags			Kg	10
3923 21 20	--- Five-layer aseptic bag with resistance against oxygen and air permeability			Kg	5
3923 21 90	--- Other			Kg	20
3923 29	-- Of other plastics :
3923 29 10	--- Blood bags			Kg	10
3923 29 90	--- Other			Kg	20
3923 30	- Carboys, bottles, flasks and similar articles
3923 30 10	--- Preform (PET)		3,4,7	Kg	15
3923 30 90	--- Other		3,4,7	Kg	20
3923 40 00	- Spools, cops, bobbins and similar supports		3	Kg	20
3923 50 00	- Stoppers, lids, caps and Other closures		2,3,1	Kg	20
3923 90	- Other:		3
3923 90 10	--- Tubes for cream and Pomade			Kg	20
3923 90 90	--- Other			Kg	20
39 24	Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics.
3924 10	- Tableware and kitchenware		3,4,7,1
3924 10 10	--- Melamine dishes			Kg	55
3924 10 90	--- Other			Kg	55
3924 90 00	- Other		3,4,7,1	Kg	55
39 25	Builders' ware of plastics, not elsewhere specified or included.
3925 10 00	- Reservoirs, tanks, vats and similar containers, of a capacity exceeding 300		3	Kg	55
3925 20 00	- Doors, windows and their frames and thresholds for Doors		4,1	Kg	55
3925 30 00	- Shutters, blinds (including Venetian blinds) and similar articles and parts thereof		3,4	Kg	55
3925 90 00	- Other		7,1	Kg	55
39 26	Other articles of plastics and articles of other materials of headings 39.01 to 39.14.
3926 10 00	- Office or school supplies		3	Kg	55
3926 20	- articles of apparel and clothing accessories (including gloves, mittens and mitts)		3
3926 20 10	--- for medical purposes			Kg	20
3926 20 90	--- Other		5	Kg	55
3926 30 00	- fittings for furniture, coachwork or the like		3,5	Kg	20
3926 40 00	- Statuettes and Other ornamental articles		3	Kg	55
3926 90	- Other		7,3,1
3926 90 20	--- Urine bags			Kg	10
3926 90 30	--- for medical purposes			Kg	10
3926 90 40	--- for cinematographic purposes			Kg	5
3926 90 50	--- Polyethylene washer of the screw neck Bottle cap			Kg	10
3926 90 70	--- liner for sound tape cassette			Kg	5
3926 90 80	--- Plastic pad for videotape			Kg	5
3926 90 90	--- Other
3926 90 92	----Plastic tape with hook-liked protuberance on the one surface of napkin			Kg	5
3926 90 99	---- Other		8	Kg	15