https://www.taxtmi.com/caselaws?id=784024 Makrofol polycarbonate film, imported in rolls or sheets as a non-cellular, non-reinforced and non-laminated plastic film, is classifiable under tariff item 3920 61 90 of Chapter 39. Chapter 39 Note 10 supports treatment of uncut or merely rectangularly cut film as plastic sheets or film, and the polycarbonate composition gives the goods their essential character. Rule 2(b) and Rule 3(a) of the General Rules for Interpretation require classification by material and the most specific description. Heading 9001 does not apply merely because the film has optical or light-transmission properties, as it is a residual heading for optical elements, and Chapter 90 Note 1(f) excludes plastic articles more appropriately classifiable under Chapter 39. en-us Fri, 04 Jul 2025 00:00:00 +0530 Wed, 24 Dec 2025 17:39:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784024 Makrofol polycarbonate film, imported in rolls or sheets as a non-cellular, non-reinforced and non-laminated plastic film, is classifiable under tariff item 3920 61 90 of Chapter 39. Chapter 39 Note 10 supports treatment of uncut or merely rectangularly cut film as plastic sheets or film, and the polycarbonate composition gives the goods their essential character. Rule 2(b) and Rule 3(a) of the General Rules for Interpretation require classification by material and the most specific description. Heading 9001 does not apply merely because the film has optical or light-transmission properties, as it is a residual heading for optical elements, and Chapter 90 Note 1(f) excludes plastic articles more appropriately classifiable under Chapter 39. Case-Laws Customs Fri, 04 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784024