Unprinted PVC sheet imported by Industrial IRC holder VAT

39.20 - Other plates, sheets, film,foil and stri of lastics, non-cellular and not reinforced, laminated, supported or similarly corn me with other materials (+). g, 2 - Of polymers of ethylene 3920.20 - Of polymers of propylene 3920.30 - Of polymers of styrene - Of polymers of vinyl chloride : 3920.43 - - Containing by weight not less than 6 % of plasticizers 3920.49 - - Other - Of acrylic polymers : 3920.5 1 - - Of poly(rnethy1methacrylate) 3920.59 - - Other - Of polycarbonates, alkyd resins, polyallyl esters or other polyesters : 3920.61 - - Of polycarbonates 3920.62 - - Of poly(ethy1ene terephthalate) 3920.63 - - Of unsaturated polyesters 3920.69 - - Of other polyesters 3920.10 - Of cellulose or its chemical derivatives : 3920.71 - - Of regenerated cellulose 3920.73 - - Of cellulose acetate 3920.79 - - Of other cellulose derivatives - Of other plastics : 3920.92 - - Of polyamides 3920.93 - - Of amino-resins 3920.94 - - Of phenolic resins 3920.99 -- Of other plastics This heading covers plates, sheets, film, foil and strip of plastics (which are not reinforced, laminated, su ported or similarly combined with other materials), other than those of heading 39.1I!'or 39.19. This heading also covers s thetic aper pulp consisting of sheets of non-coherent olyethylene or golypropylene fibres ( ibrils) o an average length of about 1 mm and general y containing 50 h moisture. 7- P f This heading does not cover products which have been reinforced, laminated, supported or similarly combined with materials other than plastics (headin 39.21). For this purpose " similarly combined" must be combinations of plastics with materia s, other than plastics, which enhance the strength of the plastic material (e.g., embedded metal mesh and woven glass fabric, as well as mineral fibres, whiskers and filaments). r However, products made out of plastics co ounded with fillers in the form of powders, granules, spheres or flakes are classified in this eading. Further, minor surface treatments such as coloration, printing (subject to Note 2 to Section VI ,vacuum deposition of metal are not to be regarded as reinforcements or similar combinations or the purposes of this heading. IT This heading also excludes cellular products (heading 39.21) and strip of plastics, of an apparent width not exceeding 5 mm (Chapter 54). According to Note 10 to this Cha ter, the expression"plates, sheets, film, foil and strip " ap lies only to plates, sheets, Jim, foil and strip and to blocks shape, w ether or not printed or otherwise surface-worked (for coloured, merely curved or corrugated), uncut or cut into rectangles further worked (even if when so cut they become articles tablecloths). l Plates, sheets, etc., whether or not surface-worked (includin squares and other rectangles cut therefrom), with ground edges, drilled, milled, hemmed, twisted, frame or otherwise worked or cut into shapes other than rectangular (including square) are generally classified as articles of headings 39.18, 39.19 or 39.22 to 39.26. d

Subheading Explanatory Note. Subheadings 3920.43 and 3920.49 Products of these subheadings are distinguished on the basis of their lasticiser content. For this purpose, rimary plasticisers and secondary plasticisen must be taken toget%er (see Subheading Note 2 to this 6hapter). Primary plasticisers are materials of low volatility which, when added to a polymer, generally cause an increase in its flexibility (e.g., phthalate esters, adipate esters, trimellitate esters, phosphate esters, sebacate esters, azelate esters). Secondary plasticisers, also known as extenders, are seldom.used alone as lasticisers. When present in combination with p r i y plasticisers, the primary plasticisin action wf;l be modified or enhanced. Secondary plasticisers a so act as fire retardants, (e.g., c h k a t e d paraffins) or lubricants (e.g., epoxidised soybean oil, epoxidised linseed oil). -