Product classification of reinforced plastic laminates confirmed as plastics chapter item, excluding paper chapter coverage. Decorative paper reinforced plastic laminates are classifiable within the plastics chapter as plastic sheets or films of non cellular type combined with other materials, and are excluded from classification as other articles of paper by the paper chapter note; accordingly, such laminated sheets should be treated under the plastics heading rather than under the paper chapter.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Product classification of reinforced plastic laminates confirmed as plastics chapter item, excluding paper chapter coverage.
Decorative paper reinforced plastic laminates are classifiable within the plastics chapter as plastic sheets or films of non cellular type combined with other materials, and are excluded from classification as other articles of paper by the paper chapter note; accordingly, such laminated sheets should be treated under the plastics heading rather than under the paper chapter.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
