Section VII

Plastics and articles thereof; rubber and articles thereof

Section notes are part of the tariff legislation: they govern above the headings and decide classification.

Section notes

The notes
are the law.

SECTION NOTES: 1. Goods put up in sets consisting of two or more separate constituents, some or all of which fall in this Section and are intended to be mixed together to obtain a product of Section 06 or 07, are to be classified in the heading appropriate to that product, provided that the constituents are: (a) having regard to the manner in which they are put up, clearly identifiable as being intended to be used together without first being repacked; (b) presented together; and (c) identifiable, whether by their nature or by the relative proportions in which they are present, as being complementary one to another. 2. Except for the goods of 3918 or 3919, plastics, rubber, and articles thereof, printed with motifs, characters or pictorial representations, which are not merely subsidiary to the primary use of the goods, fall in Chapter 49. ADDITIONAL NOTE 1. For the purposes of 3926.20 and 4015.90, "anti-radiation suits, anti-contamination suits, and similar protective garments" means full body, vapour barrier suits for protection against toxic gases, chemicals or thermal hazards.