https://www.taxtmi.com/caselaws?id=783859 100% polyvinyl alcohol sheets in roll form were treated as synthetic plastic articles, and classification was examined under Heading 3920 with the Chapter Notes, General Rules for Interpretation and Explanatory Notes. Although polyvinyl alcohol in primary form falls under the polymer heading, once processed into plain, flexible, non-cellular, non-reinforced, non-laminated sheets not combined with other material, it was no longer regarded as primary form. On that basis, the product's composition, physical form and commercial identity were found to fit tariff item 3920 99 12 as flexible sheets of polyvinyl alcohol, and the requested classification was accepted. en-us Thu, 21 Aug 2025 00:00:00 +0530 Tue, 23 Dec 2025 10:50:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783859 100% polyvinyl alcohol sheets in roll form were treated as synthetic plastic articles, and classification was examined under Heading 3920 with the Chapter Notes, General Rules for Interpretation and Explanatory Notes. Although polyvinyl alcohol in primary form falls under the polymer heading, once processed into plain, flexible, non-cellular, non-reinforced, non-laminated sheets not combined with other material, it was no longer regarded as primary form. On that basis, the product's composition, physical form and commercial identity were found to fit tariff item 3920 99 12 as flexible sheets of polyvinyl alcohol, and the requested classification was accepted. Case-Laws Customs Thu, 21 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783859