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of <h1>Polymer Liners Classification: Follow Heading 39.20 for Unworked Blocks, Sub-heading 3926.90 for Worked or Irregular Shapes.</h1> The circular addresses the classification of 'polymer liners' manufactured by a company in Bangalore. After reviewing the matter and consulting with the Deputy Chief Chemist, it was determined that polymer liners made from ultra-high molecular weight high-density polyethylene should be classified under Heading No. 39.20 of the Central Excise Tariff if they are unworked blocks of regular geometric shape. If these blocks are further worked or are of irregular shape, they should be classified under sub-heading No. 3926.90 as 'other articles of plastics'. The Board instructs immediate compliance with this classification decision.
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