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Classification turns on the General Rules for the Interpretation and the essential character test: if products retain the character of plates or sheets of plastics then they fall under heading 3921, and that outcome is applied here. The authority found plain PVC sheets with surface finishes remain sheets and are classifiable under 3921 (outcome: 3921 subheadings specified). The authority examined profiled/interlocking panels and ruled that longitudinal in-line extrusion (tongue-and-groove) is not further working that changes essential character, so decorative removable wall panels likewise classify under 3921 (outcome: specific subheadings for polystyrene, PVC, polyurethane and other plastics), subject to field verification of composition and structure.
Classification turns on the General Rules for the Interpretation and the essential character test: if products retain the character of plates or sheets of plastics then they fall under heading 3921, and that outcome is applied here. The authority found plain PVC sheets with surface finishes remain sheets and are classifiable under 3921 (outcome: 3921 subheadings specified). The authority examined profiled/interlocking panels and ruled that longitudinal in-line extrusion (tongue-and-groove) is not further working that changes essential character, so decorative removable wall panels likewise classify under 3921 (outcome: specific subheadings for polystyrene, PVC, polyurethane and other plastics), subject to field verification of composition and structure.
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