HS heading: 3903

1Throughout 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.

10In 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).

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.