https://www.taxtmi.com/caselaws?id=790450 Plastic sheets and wall panels that remain identifiable as plates or sheets of plastics are classifiable under heading 3921 of the Customs Tariff, even where they are decorative and fitted with interlocking or tongue-and-groove edge profiles. The ruling treated such profiles as part of the extrusion process, not further working that would shift the goods out of heading 3921. The goods were also held not to be builders' ware under heading 3925, because they were lightweight decorative overlays rather than structural or load-bearing building components, and did not fall within the closed list of architectural articles in Chapter Note 11 to Chapter 39. en-us Wed, 22 Apr 2026 00:00:00 +0530 Sat, 25 Apr 2026 08:51:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790450 Plastic sheets and wall panels that remain identifiable as plates or sheets of plastics are classifiable under heading 3921 of the Customs Tariff, even where they are decorative and fitted with interlocking or tongue-and-groove edge profiles. The ruling treated such profiles as part of the extrusion process, not further working that would shift the goods out of heading 3921. The goods were also held not to be builders' ware under heading 3925, because they were lightweight decorative overlays rather than structural or load-bearing building components, and did not fall within the closed list of architectural articles in Chapter Note 11 to Chapter 39. Case-Laws Customs Wed, 22 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790450