EU tariff chapter 39

PLASTICS AND ARTICLES THEREOF. 26 headings and 214 eight-digit codes, with conventional duty rates from free to 6.5 per cent.

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, 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 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, 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 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).

Headings and duty rates

Heading 3901

Polymers of ethylene, in primary forms:

CN codeDescriptionConventional dutySupplementary unit
3901 10Polyethylene having a specific gravity of less than 0,94:
3901 10 10Linear polyethylene6.5 %
3901 10 90Other6.5 %
3901 20Polyethylene having a specific gravity of 0,94 or more:
3901 20 10Polyethylene in one of the forms mentioned in note 6(b) to this chapter, of a specific gravity of 0,958 or more at 23 °C, containing: - 50 mg/kg or less of aluminium, - 2 mg/kg or less of calcium, - 2 mg/kg or less of chromium, - 2 mg/kg or less of iron, - 2 mg/kg or less of nickel, - 2 mg/kg or less of titanium and - 8 mg/kg or less of vanadium, for the manufacture of chlorosulphonated polyethylene(31)Free
3901 20 90Other6.5 %
3901 30 00Ethylene-vinyl acetate copolymers6.5 %
3901 40 00Ethylene-alpha-olefin copolymers, having a specific gravity of less than 0,946.5 %
3901 90Other:
3901 90 30Ionomer resin consisting of a salt of a terpolymer of ethylene with isobutyl acrylate and methacrylic acid; A-B-A block copolymer of polystyrene, ethylene-butylene copolymer and polystyrene, containing by weight 35 % or less of styrene, in one of the forms mentioned in note 6(b) to this chapterFree
3901 90 80Other6.5 %
  • (31) Entry under this subheading is subject to the conditions laid down in the relevant provisions of the European Union (see Article 254 of Regulation (EU) No 952/2013 of the European Parliament and of the Council (OJ L 269, 10.10.2013, p. 1, ELI: http://data.europa.eu/eli/reg/2013/952/oj)).

Heading 3902

Polymers of propylene or of other olefins, in primary forms:

CN codeDescriptionConventional dutySupplementary unit
3902 10 00Polypropylene6.5 %
3902 20 00Polyisobutylene6.5 %
3902 30 00Propylene copolymers6.5 %
3902 90Other:
3902 90 10A-B-A block copolymer of polystyrene, ethylene-butylene copolymer and polystyrene, containing by weight 35 % or less of styrene, in one of the forms mentioned in note 6(b) to this chapterFree
3902 90 20Polybut-1-ene, a copolymer of but-1-ene with ethylene containing by weight 10 % or less of ethylene, or a blend of polybut-1-ene with polyethylene and/or polypropylene containing by weight 10 % or less of polyethylene and/or 25 % or less of polypropylene, in one of the forms mentioned in note 6(b) to this chapterFree
3902 90 90Other6.5 %

Heading 3903

Polymers of styrene, in primary forms:

CN codeDescriptionConventional dutySupplementary unit
Polystyrene:
3903 11 00Expansible6.5 %
3903 19 00Other6.5 %
3903 20 00Styrene-acrylonitrile (SAN) copolymers6.5 %
3903 30 00Acrylonitrile-butadiene-styrene (ABS) copolymers6.5 %
3903 90Other:
3903 90 10Copolymer, solely of styrene with allyl alcohol, of an acetyl value of 175 or moreFree
3903 90 20Brominated polystyrene, containing by weight 58 % or more but not more than 71 % of bromine, in one of the forms mentioned in note 6(b) to this chapterFree
3903 90 90Other6.5 %

Heading 3904

Polymers of vinyl chloride or of other halogenated olefins, in primary forms:

CN codeDescriptionConventional dutySupplementary unit
3904 10 00Poly(vinyl chloride), not mixed with any other substances6.5 %
Other poly(vinyl chloride):
3904 21 00Non-plasticised6.5 %
3904 22 00Plasticised6.5 %
3904 30 00Vinyl chloride-vinyl acetate copolymers6.5 %
3904 40 00Other vinyl chloride copolymers6.5 %
3904 50Vinylidene chloride polymers:
3904 50 10Copolymer of vinylidene chloride with acrylonitrile, in the form of expansible beads of a diameter of 4 micrometres or more but not more than 20 micrometresFree
3904 50 90Other6.5 %
Fluoropolymers:
3904 61 00Polytetrafluoroethylene6.5 %
3904 69Other:
3904 69 10Poly(vinyl fluoride), in one of the forms mentioned in note 6(b) to this chapterFree
3904 69 20Fluoroelastomers FKM6.5 %
3904 69 80Other6.5 %
3904 90 00Other6.5 %

Heading 3905

Polymers of vinyl acetate or of other vinyl esters, in primary forms; other vinyl polymers in primary forms:

CN codeDescriptionConventional dutySupplementary unit
Poly(vinyl acetate):
3905 12 00In aqueous dispersion6.5 %
3905 19 00Other6.5 %
Vinyl acetate copolymers:
3905 21 00In aqueous dispersion6.5 %
3905 29 00Other6.5 %
3905 30 00Poly(vinyl alcohol), whether or not containing unhydrolysed acetate groups6.5 %
Other:
3905 91 00Copolymers6.5 %
3905 99Other:
3905 99 10Poly(vinyl formal), in one of the forms mentioned in note 6(b) to this chapter, of a molecular weight of 10 000 or more but not exceeding 40 000 and containing by weight: - 9,5 % or more but not more than 13 % of acetyl groups evaluated as vinyl acetate and - 5 % or more but not more than 6,5 % of hydroxy groups evaluated as vinyl alcoholFree
3905 99 90Other6.5 %

Heading 3906

Acrylic polymers in primary forms:

CN codeDescriptionConventional dutySupplementary unit
3906 10 00Poly(methyl methacrylate)6.5 %
3906 90Other:
3906 90 10Poly[N-(3-hydroxyimino-1,1-dimethylbutyl)acrylamide]Free
3906 90 20Copolymer of 2-diisopropylaminoethyl methacrylate with decyl methacrylate, in the form of a solution in N,N-dimethylacetamide, containing by weight 55 % or more of copolymerFree
3906 90 30Copolymer of acrylic acid with 2-ethylhexyl acrylate, containing by weight 10 % or more but not more than 11 % of 2-ethylhexyl acrylateFree
3906 90 40Copolymer of acrylonitrile with methyl acrylate, modified with polybutadiene-acrylonitrile (NBR)Free
3906 90 50Polymerisation product of acrylic acid with alkyl methacrylate and small quantities of other monomers, for use as a thickener in the manufacture of textile printing pastes(31)Free
3906 90 60Copolymer of methyl acrylate with ethylene and a monomer containing a non-terminal carboxy group as a substituent, containing by weight 50 % or more of methyl acrylate, whether or not compounded with silica5 %
3906 90 90Other6.5 %
  • (31) Entry under this subheading is subject to the conditions laid down in the relevant provisions of the European Union (see Article 254 of Regulation (EU) No 952/2013 of the European Parliament and of the Council (OJ L 269, 10.10.2013, p. 1, ELI: http://data.europa.eu/eli/reg/2013/952/oj)).

Heading 3907

Polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallyl esters and other polyesters, in primary forms:

CN codeDescriptionConventional dutySupplementary unit
3907 10 00Polyacetals6.5 %
Other polyethers:
3907 21 00Bis(polyoxyethylene) methylphosphonate6.5 %
3907 29Other:
Polyether alcohols:
3907 29 11Polyethylene glycols6.5 %
3907 29 20Other6.5 %
Other:
3907 29 91Copolymer of 1-chloro-2,3-epoxypropane with ethylene oxideFree
3907 29 99Other6.5 %
3907 30 00Epoxide resins6.5 %
3907 40 00Polycarbonates6.5 %
3907 50 00Alkyd resins6.5 %
Poly(ethylene terephthalate):
3907 61 00Having a viscosity number of 78 ml/g or higher6.5 %
3907 69 00Other6.5 %
3907 70 00Poly(lactic acid)6.5 %
Other polyesters:
3907 91Unsaturated:
3907 91 10Liquid6.5 %
3907 91 90Other6.5 %
3907 99Other:
3907 99 05Thermoplastic liquid crystal aromatic polyester copolymersFree
3907 99 10Poly(ethylene naphthalene-2,6-dicarboxylate)Free
3907 99 80Other6.5 %

Heading 3908

Polyamides in primary forms:

CN codeDescriptionConventional dutySupplementary unit
3908 10 00Polyamide-6, -11, -12, -6,6, -6,9, -6,10 or -6,126.5 %
3908 90 00Other6.5 %

Heading 3909

Amino-resins, phenolic resins and polyurethanes, in primary forms:

CN codeDescriptionConventional dutySupplementary unit
3909 10 00Urea resins; thiourea resins6.5 %
3909 20 00Melamine resins6.5 %
Other amino-resins:
3909 31 00Poly(methylene phenyl isocyanate) (crude MDI, polymeric MDI)6.5 %
3909 39 00Other6.5 %
3909 40 00Phenolic resins6.5 %
3909 50Polyurethanes:
3909 50 10Polyurethane of 2,2′-(tert-butylimino)diethanol and 4,4′-methylenedicyclohexyl diisocyanate, in the form of a solution in N,N-dimethylacetamide, containing by weight 50 % or more of polymerFree
3909 50 90Other6.5 %

Heading 3910 00 00

CN codeDescriptionConventional dutySupplementary unit
3910 00 00Silicones in primary forms6.5 %

Heading 3911

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:

CN codeDescriptionConventional dutySupplementary unit
3911 10 00Petroleum resins, coumarone, indene or coumarone-indene resins and polyterpenes6.5 %
3911 20 00Poly(1,3-phenylene methylphosphonate)6.5 %
3911 90Other:
Condensation or rearrangement polymerisation products whether or not chemically modified:
3911 90 11Poly(oxy-1,4-phenylenesulphonyl-1,4-phenyleneoxy-1,4-phenyleneisopropylidene-1,4-phenylene), in one of the forms mentioned in note 6(b) to this chapter3.5 %
3911 90 13Poly(thio-1,4-phenylene)Free
3911 90 19Other6.5 %
Other:
3911 90 92Copolymer of p-cresol and divinylbenzene, in the form of a solution in N,N-dimethylacetamide containing by weight 50 % or more of polymer; hydrogenated copolymers of vinyltoluene and α-methylstyreneFree
3911 90 99Other6.5 %

Heading 3912

Cellulose and its chemical derivatives, not elsewhere specified or included, in primary forms:

CN codeDescriptionConventional dutySupplementary unit
Cellulose acetates:
3912 11 00Non-plasticised6.5 %
3912 12 00Plasticised6.5 %
3912 20Cellulose nitrates (including collodions):
Non-plasticised:
3912 20 11Collodions and celloidin6.5 %
3912 20 19Other6 %
3912 20 90Plasticised6.5 %
Cellulose ethers:
3912 31 00Carboxymethylcellulose and its salts6.5 %
3912 39Other:
3912 39 20HydroxypropylcelluloseFree
3912 39 85Other6.5 %
3912 90Other:
3912 90 10Cellulose esters6.4 %
3912 90 90Other6.5 %

Heading 3913

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:

CN codeDescriptionConventional dutySupplementary unit
3913 10 00Alginic acid, its salts and esters5 %
3913 90 00Other6.5 %

Heading 3914 00 00

CN codeDescriptionConventional dutySupplementary unit
3914 00 00Ion-exchangers based on polymers of headings 3901 to 3913, in primary forms6.5 %

Heading 3915

Waste, parings and scrap, of plastics:

CN codeDescriptionConventional dutySupplementary unit
3915 10Of polymers of ethylene:
3915 10 10Having a specific gravity of less than 0,94 (for example, PE-LD)6.5 %
3915 10 20Having a specific gravity of 0,94 or more (for example, PE-HD)6.5 %
3915 20 00Of polymers of styrene6.5 %
3915 30 00Of polymers of vinyl chloride6.5 %
3915 90Of other plastics:
3915 90 11Of polymers of propylene6.5 %
3915 90 20Of polymers of ethylene terephthalate (for example, PET)6.5 %
3915 90 70Other6.5 %

Heading 3916

Monofilament of which any cross-sectional dimension exceeds 1 mm, rods, sticks and profile shapes, whether or not surface-worked but not otherwise worked, of plastics:

CN codeDescriptionConventional dutySupplementary unit
3916 10 00Of polymers of ethylene6.5 %
3916 20 00Of polymers of vinyl chloride6.5 %
3916 90Of other plastics:
3916 90 10Of condensation or rearrangement polymerisation products, whether or not chemically modified6.5 %
3916 90 50Of addition polymerisation products6.5 %
3916 90 90Other6.5 %

Heading 3917

Tubes, pipes and hoses, and fittings therefor (for example, joints, elbows, flanges), of plastics:

CN codeDescriptionConventional dutySupplementary unit
3917 10Artificial guts (sausage casings) of hardened protein or of cellulosic materials:
3917 10 10Of hardened protein5.3 %
3917 10 90Of cellulosic materials6.5 %
Tubes, pipes and hoses, rigid:
3917 21Of polymers of ethylene:
3917 21 10Seamless and of a length exceeding the maximum cross-sectional dimension, whether or not surface-worked, but not otherwise worked6.5 %
3917 21 90Other6.5 %
3917 22Of polymers of propylene:
3917 22 10Seamless and of a length exceeding the maximum cross-sectional dimension, whether or not surface-worked, but not otherwise worked6.5 %
3917 22 90Other6.5 %
3917 23Of polymers of vinyl chloride:
3917 23 10Seamless and of a length exceeding the maximum cross-sectional dimension, whether or not surface-worked, but not otherwise worked6.5 %
3917 23 90Other6.5 %
3917 29 00Of other plastics6.5 %
Other tubes, pipes and hoses:
3917 31 00Flexible tubes, pipes and hoses, having a minimum burst pressure of 27,6 MPa6.5 %
3917 32 00Other, not reinforced or otherwise combined with other materials, without fittings6.5 %
3917 33 00Other, not reinforced or otherwise combined with other materials, with fittings6.5 %
3917 39 00Other6.5 %
3917 40 00Fittings6.5 %

Heading 3918

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:

CN codeDescriptionConventional dutySupplementary unit
3918 10Of polymers of vinyl chloride:
3918 10 10Consisting of a support impregnated, coated or covered with poly(vinyl chloride)6.5 %m²
3918 10 90Other6.5 %m²
3918 90 00Of other plastics6.5 %m²

Heading 3919

Self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls:

CN codeDescriptionConventional dutySupplementary unit
3919 10In rolls of a width not exceeding 20 cm:
Strips, the coating of which consists of unvulcanised natural or synthetic rubber:
3919 10 12Of poly(vinyl chloride) or of polyethylene6.3 %
3919 10 15Of polypropylene6.3 %
3919 10 19Other6.3 %
3919 10 80Other6.5 %
3919 90Other:
3919 90 20Self-adhesive circular polishing pads of a kind used for the manufacture of semiconductor wafersFree
3919 90 80Other6.5 %

Heading 3920

Other plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced, laminated, supported or similarly combined with other materials:

CN codeDescriptionConventional dutySupplementary unit
3920 10Of polymers of ethylene:
Of a thickness not exceeding 0,125 mm:
Of polyethylene having a specific gravity of:
Less than 0,94:
3920 10 23Polyethylene film, of a thickness of 20 micrometres or more but not exceeding 40 micrometres, for the production of photoresist film used in the manufacture of semiconductors or printed circuits(31)Free
3920 10 24Stretch film, not printed6.5 %
3920 10 25Other6.5 %
3920 10 280,94 or more6.5 %
3920 10 40Other6.5 %
Of a thickness exceeding 0,125 mm:
3920 10 81Synthetic paper pulp, in the form of moist sheets made from unconnected finely branched polyethylene fibrils, whether or not blended with cellulose fibres in a quantity not exceeding 15 %, containing poly(vinyl alcohol) dissolved in water as the moistening agentFree
3920 10 89Other6.5 %
3920 20Of polymers of propylene:
Of a thickness not exceeding 0,10 mm:
3920 20 21Biaxially oriented6.5 %
3920 20 29Other6.5 %
3920 20 80Of a thickness exceeding 0,10 mm6.5 %
3920 30 00Of polymers of styrene6.5 %
Of polymers of vinyl chloride:
3920 43Containing by weight not less than 6 % of plasticisers:
3920 43 10Of a thickness not exceeding 1 mm6.5 %
3920 43 90Of a thickness exceeding 1 mm6.5 %
3920 49Other:
3920 49 10Of a thickness not exceeding 1 mm6.5 %
3920 49 90Of a thickness exceeding 1 mm6.5 %
Of acrylic polymers:
3920 51 00Of poly(methyl methacrylate)6.5 %
3920 59Other:
3920 59 10Copolymer of acrylic and methacrylic esters, in the form of film of a thickness not exceeding 150 micrometresFree
3920 59 90Other6.5 %
Of polycarbonates, alkyd resins, polyallyl esters or other polyesters:
3920 61 00Of polycarbonates6.5 %
3920 62Of poly(ethylene terephthalate):
Of a thickness not exceeding 0,35 mm:
3920 62 12Poly(ethylene terephthalate) film, of a thickness of 72 micrometres or more but not exceeding 79 micrometres, for the manufacture of flexible magnetic disks; poly(ethylene terephthalate) film, of a thickness of 100 micrometres or more but not exceeding 150 micrometres, for the manufacture of photopolymer printing plates(31)(31)Free
3920 62 19Other6.5 %
3920 62 90Of a thickness exceeding 0,35 mm6.5 %
3920 63 00Of unsaturated polyesters6.5 %
3920 69 00Of other polyesters6.5 %
Of cellulose or its chemical derivatives:
3920 71 00Of regenerated cellulose6.5 %
3920 73Of cellulose acetate:
3920 73 10Film in rolls or in strips, for cinematography or photography6.3 %
3920 73 80Other6.5 %
3920 79Of other cellulose derivatives:
3920 79 10Of vulcanised fibre5.7 %
3920 79 90Other6.5 %
Of other plastics:
3920 91 00Of poly(vinyl butyral)6.1 %
3920 92 00Of polyamides6.5 %
3920 93 00Of amino-resins6.5 %
3920 94 00Of phenolic resins6.5 %
3920 99Of other plastics:
Of condensation or rearrangement polymerisation products, whether or not chemically modified:
3920 99 21Polyimide foil and strip, uncoated, or coated or covered solely with plasticFree
3920 99 28Other6.5 %
Of addition polymerisation products:
3920 99 52Poly(vinyl fluoride) sheet; biaxially oriented poly(vinyl alcohol) film, containing by weight 97 % or more of poly(vinyl alcohol), uncoated, of a thickness not exceeding 1 mmFree
3920 99 53Ion-exchange membranes of fluorinated plastic material, for use in chlor-alkali electrolytic cells(31)Free
3920 99 59Other6.5 %
3920 99 90Other6.5 %
  • (31) Entry under this subheading is subject to the conditions laid down in the relevant provisions of the European Union (see Article 254 of Regulation (EU) No 952/2013 of the European Parliament and of the Council (OJ L 269, 10.10.2013, p. 1, ELI: http://data.europa.eu/eli/reg/2013/952/oj)).

Heading 3921

Other plates, sheets, film, foil and strip, of plastics:

CN codeDescriptionConventional dutySupplementary unit
Cellular:
3921 11 00Of polymers of styrene6.5 %
3921 12 00Of polymers of vinyl chloride6.5 %
3921 13Of polyurethanes:
3921 13 10Flexible6.5 %
3921 13 90Other6.5 %
3921 14 00Of regenerated cellulose6.5 %
3921 19 00Of other plastics6.5 %
3921 90Other:
Of condensation or rearrangement polymerisation products, whether or not chemically modified:
3921 90 10Of polyesters6.5 %
3921 90 30Of phenolic resins6.5 %
Of amino-resins:
Laminated:
3921 90 41High-pressure laminates with a decorative surface on one or both sides6.5 %
3921 90 43Other6.5 %
3921 90 49Other6.5 %
3921 90 55Other6.5 %
3921 90 60Of addition polymerisation products6.5 %
3921 90 90Other6.5 %

Heading 3922

Baths, shower-baths, sinks, washbasins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware, of plastics:

CN codeDescriptionConventional dutySupplementary unit
3922 10 00Baths, shower-baths, sinks and washbasins6.5 %
3922 20 00Lavatory seats and covers6.5 %
3922 90 00Other6.5 %

Heading 3923

Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics:

CN codeDescriptionConventional dutySupplementary unit
3923 10Boxes, cases, crates and similar articles:
3923 10 10Boxes, cases, crates and similar articles, of plastic, specially shaped or fitted for the conveyance or packing of semiconductor wafers, masks, or reticlesFree
3923 10 90Other6.5 %
Sacks and bags (including cones):
3923 21 00Of polymers of ethylene6.5 %
3923 29Of other plastics:
3923 29 10Of poly(vinyl chloride)6.5 %
3923 29 90Other6.5 %
3923 30Carboys, bottles, flasks and similar articles:
3923 30 10Of a capacity not exceeding two litres6.5 %p/st
3923 30 90Of a capacity exceeding two litres6.5 %p/st
3923 40Spools, cops, bobbins and similar supports:
3923 40 10Spools, reels and similar supports for photographic and cinematographic film or for tapes, films and the like of heading 85235.3 %
3923 40 90Other6.5 %
3923 50Stoppers, lids, caps and other closures:
3923 50 10Caps and capsules for bottles6.5 %
3923 50 90Other6.5 %
3923 90 00Other6.5 %

Heading 3924

Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics:

CN codeDescriptionConventional dutySupplementary unit
3924 10 00Tableware and kitchenware6.5 %
3924 90 00Other6.5 %

Heading 3925

Builders' ware of plastics, not elsewhere specified or included:

CN codeDescriptionConventional dutySupplementary unit
3925 10 00Reservoirs, tanks, vats and similar containers, of a capacity exceeding 300 litres6.5 %
3925 20 00Doors, windows and their frames and thresholds for doors(112)6.5 %p/st
3925 30 00Shutters, blinds (including venetian blinds) and similar articles and parts thereof6.5 %
3925 90Other:
3925 90 10Fittings and mountings intended for permanent installation in or on doors, windows, staircases, walls or other parts of buildings6.5 %
3925 90 20Trunking, ducting and cable trays for electrical circuits6.5 %
3925 90 80Other6.5 %
  • (112) A door or window with or without its frame or threshold is considered as one piece.

Heading 3926

Other articles of plastics and articles of other materials of headings 3901 to 3914:

CN codeDescriptionConventional dutySupplementary unit
3926 10 00Office or school supplies6.5 %
3926 20 00Articles of apparel and clothing accessories (including gloves, mittens and mitts)6.5 %
3926 30 00Fittings for furniture, coachwork or the like6.5 %
3926 40 00Statuettes and other ornamental articles6.5 %
3926 90Other:
3926 90 50Perforated buckets and similar articles used to filter water at the entrance to drains6.5 %
3926 90 60Protective face shields/visors6.5 %p/st
3926 90 97Other(113)6.5 %
  • (113) Duty autonomously suspended, for an indefinite period, for sheath contraceptives of polyurethane (TARIC code 3926 90 97 60).

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