https://www.taxtmi.com/caselaws?id=786100 Classification dispute over imported PS/PVC/PU panels concerned whether products are plastic sheets or builders' ware. Applying the general rules for interpretation and the essentialcharacter test, the authority found two product groups: plain rectangular sheets that retain the character of plastic plates/sheets and interlocking moulded panels that, despite tongueandgroove edges, are decorative wall coverings lacking structural integration. The interlocking profile was not treated as "further working." Consequence: the items are classifiable as plastic sheets under Tariff heading 3921 (specific subheadings for styrenic, vinyl chloride and polyurethane sheets), subject to field verification of composition and structure. en-us Sat, 31 Jan 2026 00:00:00 +0530 Fri, 06 Feb 2026 09:25:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786100 Classification dispute over imported PS/PVC/PU panels concerned whether products are plastic sheets or builders' ware. Applying the general rules for interpretation and the essentialcharacter test, the authority found two product groups: plain rectangular sheets that retain the character of plastic plates/sheets and interlocking moulded panels that, despite tongueandgroove edges, are decorative wall coverings lacking structural integration. The interlocking profile was not treated as "further working." Consequence: the items are classifiable as plastic sheets under Tariff heading 3921 (specific subheadings for styrenic, vinyl chloride and polyurethane sheets), subject to field verification of composition and structure. Case-Laws Customs Sat, 31 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786100