https://www.taxtmi.com/caselaws?id=802596 Plastic sheets and wall-covering products are classified according to their form, extent of working and constituent plastic. Chapter 39 Note 10 permits surface-working and rectangular cutting of plastic sheets without further working. Flat cellular PS sheets fall under tariff item 3921 11 00; PVC sheets and UV PVC sheets fall under 3921 12 00. Profiled or shaped panels and mouldings designed as decorative finished wall or ceiling surfaces are builders' ware. Ornamental architectural features are included in builders' ware, and removability alone does not alter their character. PU wall panels fall under 3925 90 10; PVC and PS wall panels, PS wall panel sheets, PVS foam panels and PS mouldings fall under 3925 90 90. These classifications apply only to goods matching the specified descriptions and photographs. en-us Fri, 30 Oct 2026 00:00:00 +0530 Thu, 12 Nov 2026 08:39:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=802596 Plastic sheets and wall-covering products are classified according to their form, extent of working and constituent plastic. Chapter 39 Note 10 permits surface-working and rectangular cutting of plastic sheets without further working. Flat cellular PS sheets fall under tariff item 3921 11 00; PVC sheets and UV PVC sheets fall under 3921 12 00. Profiled or shaped panels and mouldings designed as decorative finished wall or ceiling surfaces are builders' ware. Ornamental architectural features are included in builders' ware, and removability alone does not alter their character. PU wall panels fall under 3925 90 10; PVC and PS wall panels, PS wall panel sheets, PVS foam panels and PS mouldings fall under 3925 90 90. These classifications apply only to goods matching the specified descriptions and photographs. Case-Laws Customs Fri, 30 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=802596