Classification of polyurethane foam products obtained in the mould

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.... the mould A doubt has been raised as to whether the rigid polyurethane foam products of regular and irregular shape, where the manufacturing process takes place in moulds which give the products their predetermined shape, should be classified under sub-heading No. 3909.80 as primary forms of polyurethane in terms of Chapter Note 6(a) to Chapter 39 or under heading No. 39.21 or as 'article of pol....

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.... in the mould and, therefore, polyurethane foam products/articles obtained in the mould cannot be classified under Sub-heading No. 3909.60 as 'primary forms' of polyurethane. As a result, the polyurethane foam products/articles obtained in the mould have to be classified either under Heading No. 39.21 or under Heading Nos. 39.22 to 39.26. 3. In this context, a doubt may arise as to what is a 'blo....

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....e' would mean a block having a shape following or exhibiting a principle or, to be precise, a block with a pre-determined or pre-planned shape. 4. Accordingly, it is hereby clarified that if the polyurethane foam products obtained are in the form of blocks of regular geometric shape, that is to say, are similar to each other in dimension like height, breadth, length and curvature whether or not p....