https://www.taxtmi.com/caselaws?id=786048 Classification dispute over polymer wall panels turns on GRI interpretation and Chapter Notes: applying Rule 1 and the essential character test, the panels retain the character of plates and sheets of plastics rather than structural builders' ware. The panels' removable, nonpermanent installation and decorative purpose support treatment as wall coverings; profiled interlocking edges are integral to extrusion, not 'further working.' Consequently the goods are classifiable under heading 3921 as plastic sheets/panels (styrene, vinyl chloride, polyurethane and other plastics subheadings), subject to field verification of composition and construction. en-us Wed, 21 Jan 2026 00:00:00 +0530 Wed, 04 Feb 2026 13:12:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786048 Classification dispute over polymer wall panels turns on GRI interpretation and Chapter Notes: applying Rule 1 and the essential character test, the panels retain the character of plates and sheets of plastics rather than structural builders' ware. The panels' removable, nonpermanent installation and decorative purpose support treatment as wall coverings; profiled interlocking edges are integral to extrusion, not 'further working.' Consequently the goods are classifiable under heading 3921 as plastic sheets/panels (styrene, vinyl chloride, polyurethane and other plastics subheadings), subject to field verification of composition and construction. Case-Laws Customs Wed, 21 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786048