Commission Implementing Regulation (EU) No 927/2012Show full title

SECTION VII 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 3918 or 3919, 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 3901 to 3914 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 2710 or 3403;

(b)

waxes of heading 2712 or 3404;

(c)

separate chemically defined organic compounds (Chapter 29);

(d)

heparin or its salts (heading 3001);

(e)

solutions (other than collodions) consisting of any of the products specified in headings 3901 to 3913 in volatile organic solvents when the weight of the solvent exceeds 50 % of the weight of the solution (heading 3208); stamping foils of heading 3212;

(f)

organic surface-active agents or preparations of heading 3402;

(g)

run gums or ester gums (heading 3806);

(h)

prepared additives for mineral oils (including gasoline) or for other liquids used for the same purposes as mineral oils (heading 3811);

(ij)

prepared hydraulic fluids based on polyglycols, silicones or other polymers of Chapter 39 (heading 3819);

(k)

diagnostic or laboratory reagents on a backing of plastics (heading 3822);

(l)

synthetic rubber, as defined for the purposes of Chapter 40, or articles thereof;

(m)

saddlery or harness (heading 4201) or trunks, suitcases, handbags or other containers of heading 4202;

(n)

plaits, wickerwork or other articles of Chapter 46;

(o)

wallcoverings of heading 4814;

(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 7117;

(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).

3. Headings 3901 to 3911 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 mbar when a reduced-pressure distillation method is used (headings 3901 and 3902);

(b)

resins, not highly polymerised, of the coumarone-indene type (heading 3911);

(c)

other synthetic polymers with an average of at least five monomer units;

(d)

silicones (heading 3910);

(e)

resols (heading 3909) 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 co-polycondensates, 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 3901 to 3914, 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 3915 does not apply to waste, parings and scrap of a single thermoplastic material, transformed into primary forms (headings 3901 to 3914).

8. For the purposes of heading 3917, the expression ‘tubes, pipes and hoses’ means hollow products, whether semi-manufactured 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 one-and-a-half 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 3918, 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 3920 and 3921, 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 3925 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 300 litres;

(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 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, 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

1. Where the woven, knitted or crocheted fabrics, felt or nonwovens are present merely for reinforcing purposes, gloves, mittens or mitts impregnated, coated or covered with cellular plastics belong to Chapter 39, even if they are:

• made up from woven, knitted or crocheted fabrics (other than those of heading 5903), felt or nonwovens impregnated, coated or covered with cellular plastics, or

• made up from unimpregnated, uncoated or uncovered woven, knitted or crocheted fabrics, felt or nonwovens and subsequently impregnated, coated or covered with cellular plastics.

(Note 3(c) to Chapter 56 and note 2(a)(5) to Chapter 59).

CN code	Description	Conventional rate of duty (%)	Supplementary unit

CHAPTER 40 RUBBER AND ARTICLES THEREOF

Notes

1. Except where the context otherwise requires, throughout the nomenclature the expression ‘rubber’ means the following products, whether or not vulcanised or hard: natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums, synthetic rubber, factice derived from oils, and such substances reclaimed.

2. This chapter does not cover:

(a)

goods of Section XI (textiles and textile articles);

(b)

footwear or parts thereof of Chapter 64;

(c)

headgear or parts thereof (including bathing caps) of Chapter 65;

(d)

mechanical or electrical appliances or parts thereof of Section XVI (including electrical goods of all kinds), of hard rubber;

(e)

articles of Chapter 90, 92, 94 or 96; or

(f)

articles of Chapter 95 (other than sports gloves, mittens and mitts and articles of headings 4011 to 4013).

3. In headings 4001 to 4003 and 4005, the expression ‘primary forms’ applies only to the following forms:

(a)

liquids and pastes (including latex, whether or not pre-vulcanised, and other dispersions and solutions);

(b)

blocks of irregular shape, lumps, bales, powders, granules, crumbs and similar bulk forms.

4. In note 1 to this chapter and in heading 4002, the expression ‘synthetic rubber’ applies to:

(a)

unsaturated synthetic substances which can be irreversibly transformed by vulcanisation with sulphur into non-thermoplastic substances which, at a temperature between 18 and 29 °C, will not break on being extended to three times their original length and will return, after being extended to twice their original length, within a period of five minutes, to a length not greater than one-and-a-half times their original length. For the purposes of this test, substances necessary for the cross-linking, such as vulcanising activators or accelerators, may be added; the presence of substances as provided for by note 5(B)(2) and (3) is also permitted. However, the presence of any substances not necessary for the cross-linking, such as extenders, plasticisers and fillers, is not permitted;

(b)

thioplasts (TM); and

(c)

natural rubber modified by grafting or mixing with plastics, depolymerised natural rubber, mixtures of unsaturated synthetic substances with saturated synthetic high polymers provided that all the abovementioned products comply with the requirements concerning vulcanisation, elongation and recovery in (a) above.

5.

(A)

Headings 4001 and 4002 do not apply to any rubber or mixture of rubbers which has been compounded, before or after coagulation, with:

(1)

vulcanising agents, accelerators, retarders or activators (other than those added for the preparation of pre-vulcanised rubber latex);

(2)

pigments or other colouring matter, other than those added solely for the purpose of identification;

(3)

plasticisers or extenders (except mineral oil in the case of oil-extended rubber), fillers, reinforcing agents, organic solvents or any other substances, except those permitted under (B).

(B)

The presence of the following substances in any rubber or mixture of rubbers shall not affect its classification in heading 4001 or 4002, as the case may be, provided that such rubber or mixture of rubbers retains its essential character as a raw material:

(1)

emulsifiers or anti-tack agents;

(2)

small amounts of breakdown products of emulsifiers;

(3)

very small amounts of the following: heat-sensitive agents (generally, for obtaining thermosensitive rubber latexes), cationic surface-active agents (generally, for obtaining electropositive rubber latexes), antioxidants, coagulants, crumbling agents, freeze-resisting agents, peptisers, preservatives, stabilisers, viscosity-control agents, or similar special-purpose additives.

6. For the purposes of heading 4004, the expression ‘waste, parings and scrap’ means rubber waste, parings and scrap from the manufacture or working of rubber and rubber goods definitely not usable as such because of cutting-up, wear or other reasons.

7. Thread wholly of vulcanised rubber, of which any cross-sectional dimension exceeds 5 mm, is to be classified as strip, rods or profile shapes, of heading 4008.

8. Heading 4010 includes conveyor or transmission belts or belting of textile fabric impregnated, coated, covered or laminated with rubber or made from textile yarn or cord impregnated, coated, covered or sheathed with rubber.

9. In headings 4001, 4002, 4003, 4005 and 4008, the expressions ‘plates’, ‘sheets’ and ‘strip’ apply only to plates, sheets and strip and to blocks of regular geometric shape, uncut or simply cut to rectangular (including square) shape, whether or not having the character of articles and whether or not printed or otherwise surface-worked, but not otherwise cut to shape or further worked.

In heading 4008, the expressions ‘rods’ and ‘profile shapes’ apply only to such products, whether or not cut to length or surface-worked but not otherwise worked.

Additional note

1. Where the woven, knitted or crocheted fabrics, felt or nonwovens are present merely for reinforcing purposes, gloves, mittens or mitts impregnated, coated or covered with cellular rubber belong to Chapter 40, even if they are:

• made up from woven, knitted or crocheted fabrics (other than those of heading 5906), felt or nonwovens impregnated, coated or covered with cellular rubber, or

• made up from unimpregnated, uncoated or uncovered woven, knitted or crocheted fabrics, felt or nonwovens and subsequently impregnated, coated or covered with cellular rubber.

(Note 3(c) to Chapter 56 and note 4, last paragraph, to Chapter 59).

CN code	Description	Conventional rate of duty (%)	Supplementary unit
4001	Natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums, in primary forms or in plates, sheets or strip
40011000	Natural rubber latex, whether or not prevulcanised	Free	—
Natural rubber in other forms
40012100	Smoked sheets	Free	—
40012200	Technically specified natural rubber (TSNR)	Free	—
40012900	Other	Free	—
40013000	Balata, gutta-percha, guayule, chicle and similar natural gums	Free	—
4002	Synthetic rubber and factice derived from oils, in primary forms or in plates, sheets or strip; mixtures of any product of heading 4001 with any product of this heading, in primary forms or in plates, sheets or strip
Styrene-butadiene rubber (SBR); carboxylated styrene-butadiene rubber (XSBR)
40021100	Latex	Free	—
400219	Other
40021910	Styrene-butadiene rubber produced by emulsion polymerisation (E-SBR), in bales	Free	—
40021920	Styrene-butadiene-styrene block copolymers produced by solution polymerisation (SBS, thermoplastic elastomers), in granules, crumbs or powders	Free	—
40021930	Styrene-butadiene rubber produced by solution polymerisation (S-SBR), in bales	Free	—
40021990	Other	Free	—
40022000	Butadiene rubber (BR)	Free	—
Isobutene-isoprene (butyl) rubber (IIR); halo-isobutene-isoprene rubber (CIIR or BIIR)
40023100	Isobutene-isoprene (butyl) rubber (IIR)	Free	—
40023900	Other	Free	—
Chloroprene (chlorobutadiene) rubber (CR)
40024100	Latex	Free	—
40024900	Other	Free	—
Acrylonitrile-butadiene rubber (NBR)
40025100	Latex	Free	—
40025900	Other	Free	—
40026000	Isoprene rubber (IR)	Free	—
40027000	Ethylene-propylene-non-conjugated diene rubber (EPDM)	Free	—
40028000	Mixtures of any product of heading 4001 with any product of this heading	Free	—
Other
40029100	Latex	Free	—
400299	Other
40029910	Products modified by the incorporation of plastics	2,9	—
40029990	Other	Free	—
40030000	Reclaimed rubber in primary forms or in plates, sheets or strip	Free	—
40040000	Waste, parings and scrap of rubber (other than hard rubber) and powders and granules obtained therefrom	Free	—
4005	Compounded rubber, unvulcanised, in primary forms or in plates, sheets or strip
40051000	Compounded with carbon black or silica	Free	—
40052000	Solutions; dispersions other than those of subheading 4005 10	Free	—
Other
40059100	Plates, sheets and strip	Free	—
40059900	Other	Free	—
4006	Other forms (for example, rods, tubes and profile shapes) and articles (for example, discs and rings), of unvulcanised rubber
40061000	‘Camel-back’ strips for retreading rubber tyres	Free	—
40069000	Other	Free	—
40070000	Vulcanised rubber thread and cord	3	—
4008	Plates, sheets, strip, rods and profile shapes, of vulcanised rubber other than hard rubber
Of cellular rubber
40081100	Plates, sheets and strip	3	—
40081900	Other	2,9	—
Of non-cellular rubber
400821	Plates, sheets and strip
40082110	Floor coverings and mats	3	m2
40082190	Other	3	—
40082900	Other	2,9	—
4009	Tubes, pipes and hoses, of vulcanised rubber other than hard rubber, with or without their fittings (for example, joints, elbows, flanges)
Not reinforced or otherwise combined with other materials
40091100	Without fittings	3	—
40091200	With fittings	3	—
Reinforced or otherwise combined only with metal
40092100	Without fittings	3	—
40092200	With fittings	3	—
Reinforced or otherwise combined only with textile materials
40093100	Without fittings	3	—
40093200	With fittings	3	—
Reinforced or otherwise combined with other materials
40094100	Without fittings	3	—
40094200	With fittings	3	—
4010	Conveyor or transmission belts or belting, of vulcanised rubber
Conveyor belts or belting
40101100	Reinforced only with metal	6,5	—
40101200	Reinforced only with textile materials	6,5	—
40101900	Other	6,5	—
Transmission belts or belting
40103100	Endless transmission belts of trapezoidal cross-section (V-belts), V-ribbed, of an outside circumference exceeding 60 cm but not exceeding 180 cm	6,5	—
40103200	Endless transmission belts of trapezoidal cross-section (V-belts), other than V-ribbed, of an outside circumference exceeding 60 cm but not exceeding 180 cm	6,5	—
40103300	Endless transmission belts of trapezoidal cross-section (V-belts), V-ribbed, of an outside circumference exceeding 180 cm but not exceeding 240 cm	6,5	—
40103400	Endless transmission belts of trapezoidal cross-section (V-belts), other than V-ribbed, of an outside circumference exceeding 180 cm but not exceeding 240 cm	6,5	—
40103500	Endless synchronous belts, of an outside circumference exceeding 60 cm but not exceeding 150 cm	6,5	—
40103600	Endless synchronous belts, of an outside circumference exceeding 150 cm but not exceeding 198 cm	6,5	—
40103900	Other	6,5	—
4011	New pneumatic tyres, of rubber
40111000	Of a kind used on motor cars (including station wagons and racing cars)	4,5	p/st
401120	Of a kind used on buses or lorries
40112010	With a load index not exceeding 121	4,5	p/st
40112090	With a load index exceeding 121	4,5	p/st
40113000	Of a kind used on aircraft	4,5	p/st
40114000	Of a kind used on motorcycles	4,5	p/st
40115000	Of a kind used on bicycles	4	p/st
Other, having a ‘herring-bone’ or similar tread
40116100	Of a kind used on agricultural or forestry vehicles and machines	4	p/st
40116200	Of a kind used on construction or industrial handling vehicles and machines and having a rim size not exceeding 61 cm	4	p/st
40116300	Of a kind used on construction or industrial handling vehicles and machines and having a rim size exceeding 61 cm	4	p/st
40116900	Other	4	p/st
Other
40119200	Of a kind used on agricultural or forestry vehicles and machines	4	p/st
40119300	Of a kind used on construction or industrial handling vehicles and machines and having a rim size not exceeding 61 cm	4	p/st
40119400	Of a kind used on construction or industrial handling vehicles and machines and having a rim size exceeding 61 cm	4	p/st
40119900	Other	4	p/st
4012	Retreaded or used pneumatic tyres of rubber; solid or cushion tyres, tyre treads and tyre flaps, of rubber
Retreaded tyres
40121100	Of a kind used on motor cars (including station wagons and racing cars)	4,5	p/st
40121200	Of a kind used on buses or lorries	4,5	p/st
40121300	Of a kind used on aircraft	4,5	p/st
40121900	Other	4,5	p/st
40122000	Used pneumatic tyres	4,5	p/st
401290	Other
40129020	Solid or cushion tyres	2,5	—
40129030	Tyre treads	2,5	—
40129090	Tyre flaps	4	—
4013	Inner tubes, of rubber
40131000	Of a kind used on motor cars (including station wagons and racing cars), buses or lorries	4	p/st
40132000	Of a kind used on bicycles	4	p/st
40139000	Other	4	p/st
4014	Hygienic or pharmaceutical articles (including teats), of vulcanised rubber other than hard rubber, with or without fittings of hard rubber
40141000	Sheath contraceptives	Free	—
40149000	Other	Free	—
4015	Articles of apparel and clothing accessories (including gloves, mittens and mitts), for all purposes, of vulcanised rubber other than hard rubber
Gloves, mittens and mitts
40151100	Surgical	2	pa
40151900	Other	2,7	pa
40159000	Other	5	—
4016	Other articles of vulcanised rubber other than hard rubber
40161000	Of cellular rubber	3,5	—
Other
40169100	Floor coverings and mats	2,5	—
40169200	Erasers	2,5	—
40169300	Gaskets, washers and other seals	2,5	—
40169400	Boat or dock fenders, whether or not inflatable	2,5	—
40169500	Other inflatable articles	2,5	—
401699	Other
For motor vehicles of headings 8701 to 8705
40169952	Rubber-to-metal bonded parts	2,5	—
40169957	Other	2,5	—
Other
40169991	Rubber-to-metal bonded parts	2,5	—
40169997	Other	2,5	—
40170000	Hard rubber (for example, ebonite) in all forms, including waste and scrap; articles of hard rubber	Free	—