Customs classification of polypropylene glycol turned on whether it qualified as plastic or correctly fell under Chapter 38.

Import classification of Polypropylene Glycol P-2000 turned on whether the product answered the definition of plastics under Chapter 39 of the Customs Tariff Act. Chemical examination showed it did not fit the departmental description for Chapter 39, and Chapter Note 1 to Chapter 39 was held to apply only to goods satisfying the definition of plastics. A polymeric material cannot be treated as plastic or articles thereof merely because it is polymeric. The alternative claim under Chapter 29 was not pursued in this round, and the remaining issue was resolved in favour of classification under Chapter 38, with duty to be requantified accordingly.

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Issues: Classification of the imported product, Polypropylene Glycol P-2000, and whether it was correctly classifiable under Chapter 39 or, alternatively, under Chapter 38 of the Customs Tariff Act.

Analysis: The product was found on chemical examination not to answer the description adopted by the department for classification under Chapter 39. Chapter Note 1 to Chapter 39 applies only to goods answering the definition of plastics, and a product not satisfying that definition cannot be classified as plastic or articles thereof merely because it is a polymeric material. The claim for classification under Chapter 29 was not pressed for consideration in the present round, as the earlier remand had confined the dispute to the alternate claim under Chapter 38. On the remaining issue, the imported product was found to merit treatment under Chapter 38.

Conclusion: Classification under Chapter 39 was rejected and the goods were directed to be classified under Chapter 38, with the duty to be requantified accordingly, in favour of the assessee.

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