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of <h1>Classification of Plastic Refill Tubes: Running Length vs. Cut to Size Under CET Headings 39.17 and 96.08.</h1> The circular addresses the classification of plastic refill tubes intended for ballpoint pens. It clarifies that plastic tubes in running length are classified under heading 39.17. However, if plastic tubes are cut to size without an intermediate stage of running length production, they are classified under heading 96.08 of the Central Excise Tariff (CET). The circular instructs assessing officers to determine the production process and classify accordingly. It also advises issuing a Trade Notice to clarify any doubts within the trade regarding the classification of these plastic tubes and requests acknowledgment of the circular's receipt.
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