ABS

Chapter 39Plastics and articles thereof

The headings in this chapter of the AHECC, the Australian export classification published by the ABS. Each one opens on the codes it contains.

Chapter 39 is built in two halves: primary forms — polymers as granules, powders, liquids — in headings 3901 to 3914, then semi-finished products and articles through to 3926. Knowing which half a good belongs to settles most cases.

The trap is that "made of plastic" is not a classification criterion. Plastic furniture belongs to Chapter 94, a toy to Chapter 95, a shoe to Chapter 64. And the boundary with rubber in Chapter 40 turns on vulcanisation, not on how flexible the finished article feels.

26 headings
  • 3901POLYMERS OF ETHYLENE, IN PRIMARY FORMS:
    • 3901.10.00Polyethylene having a specific gravity of less than 0.94
    • 3901.20.00Polyethylene having a specific gravity of 0.94 or more
    • 3901.30.00Ethylene-vinyl acetate copolymers
    • 3901.40.00Ethylene-alpha-olefin copolymers, having a specific gravity of less than 0.94
    • 3901.90Other
  • 3902POLYMERS OF PROPYLENE OR OF OTHER OLEFINS, IN PRIMARY FORMS:
  • 3903POLYMERS OF STYRENE, IN PRIMARY FORMS:
  • 3904POLYMERS OF VINYL CHLORIDE OR OF OTHER HALOGENATED OLEFINS, IN PRIMARY FORMS:
  • 3905POLYMERS OF VINYL ACETATE OR OF OTHER VINYL ESTERS, IN PRIMARY FORMS; OTHER VINYL POLYMERS IN PRIMARY FORMS:
  • 3906ACRYLIC POLYMERS IN PRIMARY FORMS:
  • 3907POLYACETALS, OTHER POLYETHERS AND EPOXIDE RESINS, IN PRIMARY FORMS; POLYCARBONATES, ALKYD RESINS, POLYALLYL ESTERS AND OTHER POLYESTERS, IN PRIMARY FORMS:
  • 3908POLYAMIDES IN PRIMARY FORMS:
  • 3909AMINO-RESINS, PHENOLIC RESINS AND POLYURETHANES, IN PRIMARY FORMS:
  • 3910.00.00SILICONES IN PRIMARY FORMS
  • 3911PETROLEUM RESINS, COUMARONE-INDENE RESINS, POLYTERPENES, POLYSULPHIDES, POLYSULPHONES AND OTHER PRODUCTS SPECIFIED IN NOTE 3 TO THIS CHAPTER, NOT ELSEWHERE SPECIFIED OR INCLUDED, IN PRIMARY FORMS:
  • 3912CELLULOSE AND ITS CHEMICAL DERIVATIVES, NOT ELSEWHERE SPECIFIED OR INCLUDED, IN PRIMARY FORMS:
  • 3913NATURAL POLYMERS (FOR EXAMPLE, ALGINIC ACID) AND MODIFIED NATURAL POLYMERS (FOR EXAMPLE, HARDENED PROTEINS, CHEMICAL DERIVATIVES OF NATURAL RUBBER), NOT ELSEWHERE SPECIFIED OR INCLUDED, IN PRIMARY FORMS:
  • 3914.00.00ION-EXCHANGERS BASED ON POLYMERS OF 3901 TO 3913, IN PRIMARY FORMS
  • 3915WASTE, PARINGS AND SCRAP, OF PLASTICS:
  • 3916MONOFILAMENT OF WHICH ANY CROSS-SECTIONAL DIMENSION EXCEEDS 1 MM, RODS, STICKS AND PROFILE SHAPES, WHETHER OR NOT SURFACE-WORKED BUT NOT OTHERWISE WORKED, OF PLASTICS:
  • 3917TUBES, PIPES AND HOSES, AND FITTINGS THEREFOR (FOR EXAMPLE, JOINTS, ELBOWS, FLANGES), OF PLASTICS:
    • 3917.10Artificial guts (sausage casings) of hardened protein or of cellulosic materials
      • 3917.10.02Artificial guts (sausage casings) of hardened protein or of cellulosic materials
    • 3917.2Tubes, pipes and hoses, rigid:
    • 3917.3Other tubes, pipes and hoses:
      • 3917.31Flexible tubes, pipes and hoses, having a minimum burst pressure of 27.6 MPa
        • 3917.31.02Flexible tubes, pipes and hoses, having a minimum burst pressure of 27.6 MPa
      • 3917.32Other, not reinforced or otherwise combined with other materials, without fittings
        • 3917.32.02Other, not reinforced or otherwise combined with other materials, without fittings
      • 3917.33Other, not reinforced or otherwise combined with other materials, with fittings
        • 3917.33.02Other, not reinforced or otherwise combined with other materials, with fittings
      • 3917.39Other
    • 3917.40.00Fittings
  • 3918FLOOR COVERINGS OF PLASTICS, WHETHER OR NOT SELF-ADHESIVE, IN ROLLS OR IN THE FORM OF TILES; WALL OR CEILING COVERINGS OF PLASTICS, AS DEFINED IN NOTE 9 TO THIS CHAPTER:
  • 3919SELF-ADHESIVE PLATES, SHEETS, FILM, FOIL, TAPE, STRIP AND OTHER FLAT SHAPES, OF PLASTICS, WHETHER OR NOT IN ROLLS:
  • 3920OTHER PLATES, SHEETS, FILM, FOIL AND STRIP, OF PLASTICS, NON-CELLULAR AND NOT REINFORCED, LAMINATED, SUPPORTED OR SIMILARLY COMBINED WITH OTHER MATERIALS:
  • 3921OTHER PLATES, SHEETS, FILM, FOIL AND STRIP, OF PLASTICS:
  • 3922BATHS, SHOWER-BATHS, SINKS, WASH-BASINS, BIDETS, LAVATORY PANS, SEATS AND COVERS, FLUSHING CISTERNS AND SIMILAR SANITARY WARE, OF PLASTICS:
  • 3923ARTICLES FOR THE CONVEYANCE OR PACKING OF GOODS, OF PLASTICS; STOPPERS, LIDS, CAPS AND OTHER CLOSURES, OF PLASTICS:
  • 3924TABLEWARE, KITCHENWARE, OTHER HOUSEHOLD ARTICLES AND HYGIENIC OR TOILET ARTICLES, OF PLASTICS:
  • 3925BUILDERS' WARE OF PLASTICS, NOT ELSEWHERE SPECIFIED OR INCLUDED:
    • 3925.10.00Reservoirs, tanks, vats and similar containers, of a capacity exceeding 300 L
    • 3925.20.00Doors, windows and their frames and thresholds for doors
    • 3925.30.00Shutters, blinds (including Venetian blinds) and similar articles and parts thereof
    • 3925.90.00Other
  • 3926OTHER ARTICLES OF PLASTICS AND ARTICLES OF OTHER MATERIALS OF 3901 TO 3914:
    • 3926.10.00Office or school supplies
    • 3926.20Articles of apparel and clothing accessories (including gloves, mittens and mitts)
      • 3926.20.01Articles of apparel and clothing accessories (including gloves, mittens and mitts)
    • 3926.30.00Fittings for furniture, coachwork or the like
    • 3926.40.00Statuettes and other ornamental articles
    • 3926.90Other

Every number opens on the lines beneath it, down to the eight-digit statistical code.