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Issues: Whether the imported PS mouldings, wall panels, L profiles, PVC panels, PVC sheets and PU wall panels are classifiable under heading 3921 as plates, sheets, film, foil and strip of plastics, or under heading 3925 as builders' ware of plastics.
Analysis: The classification was determined by applying Rule 1 of the General Rules for the Interpretation of the Import Tariff read with Chapter Note 10 to Chapter 39. The goods were found, on the facts placed on record, to be plastic products presented generally in sheet or panel form and intended for interior decoration. Chapter Note 10 permits plates, sheets and similar products to be printed, embossed, coloured, curved or corrugated, and even cut into rectangles or squares, so long as they are not further worked. The Authority accepted that the panels retain the essential character of plastic sheets despite surface finishing and, in the case of certain products, edge profiling formed during extrusion. Heading 3925, being a residual heading for builders' ware not elsewhere specified or included, was held inapplicable because the goods were not shown to be structural elements, doors, windows, fittings or ornamental architectural features within the meaning of Chapter Note 11 to Chapter 39.
Conclusion: The goods are classifiable under heading 3921, with the applicable sub-heading depending on the plastic composition, and not under heading 3925.
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