CBSA

Chapter 39Plastics and articles thereof

The headings in this chapter of Canada's Customs Tariff. Each one opens on the numbers 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.
  • 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.
    • 3910.00.00.10For use in the manufacture of dental prostheses, including dentures; Silicones, excluding compositions
    • 3910.00.00.90Other
  • 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.
  • 3914.00.00.00Ion-exchangers based on polymers of headings 39.01 to 39.13, 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.
    • 3917.10.00Artificial guts (sausage casings) of hardened protein or of cellulosic materials
    • 3917.2Tubes, pipes and hoses, rigid:
    • 3917.3Other tubes, pipes and hoses:
      • 3917.31.00Flexible 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
        • 3917.32.10.00Of polymers of heading 39.02, excluding of polymers of propylene or tubing of polymers of butylene; Of polymers of heading 39.04, excluding of polymers of vinyl chloride, of polymers of tetrafluoroethylene or of polyvinylidene chloride; Of polymers of heading 39.05; Of polymers of heading 39.06, excluding of polymers of methyl methacrylate; Of polymers of heading 39.07; Of polymers of heading 39.09, excluding of polyurethanes; Of polymers of heading 39.11, 39.12 or 39.13; Of polyvinylidene chloride to be employed in the packaging of goods for sale; To be employed in the manufacture of sera, antisera, toxoids, viruses, toxins or antitoxins, virus or bacterial vaccines, bacteriophage or bacterial lysates, allergenics, liver extracts, pituitary extracts, epinephrine or its solutions, insulin (with or without zinc, globin or protamine) and blood plasma or serum of human origin, or fractions thereof, or extenders or substitutes therefor; To be employed in the processing, storing or insemination of animal semen
        • 3917.32.90Other
      • 3917.33.00.00Other, not reinforced or otherwise combined with other materials, with fittings
      • 3917.39Other
        • 3917.39.10.00Of polymers of heading 39.02, excluding of polymers of propylene or tubing of polymers of butylene; Of polymers of heading 39.04, excluding of polymers of vinyl chloride, of polymers of tetrafluoroethylene or of polyvinylidene chloride; Of polymers of heading 39.05; Of polymers of heading 39.06, excluding of polymers of methyl methacrylate; Of polymers of heading 39.07; Of polymers of heading 39.09, excluding of polyurethanes; Of polymers of heading 39.11, 39.12 or 39.13; Of polyvinylidene chloride to be employed in the packaging of goods for sale; To be employed in the processing, storing or insemmination of animal semen
        • 3917.39.90Other
    • 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.
    • 3919.10In rolls of a width not exceeding 20 cm
      • 3919.10.10.00Combined with knitted or woven fabrics, nonwovens or felt, such combinations which can, without fracturing, be bent manually around a cylinder of a diameter of 7 mm, at a temperature between 15°C and 30°C
      • 3919.10.20.00Of polymers of methyl methacrylate; Poly(ethylene terephthalate) film of a width of less than 15 cm; Cellulose acetate and cellulose acetate butyrate sheets, film or strip, of a thickness exceeding 0.08 mm or of a width of less than 15 cm and a thickness not exceeding 0.08 mm
      • 3919.10.9Other:
        • 3919.10.91.00Of polymers of heading 39.02, excluding of polymers of propylene; Of polymers of heading 39.04, excluding of polymers of vinyl chloride, of polymers of tetrafluoroethylene or of polyvinylidene chloride; Of polymers of heading 39.05 or 39.06; Of polymers of heading 39.07, excluding of epoxide resins, of unsaturated polyesters, or polycarbonate plates, sheets, film or strip, of a thickness of 0.08 cm or more but not exceeding 1.3 cm; Of polymers of heading 39.09, excluding of urea-formaldehyde resins, of melamine-formaldehyde resins, of phenol-formaldehyde resins or of polyurethanes; Of polymers of heading 39.11 or 39.13; Of polymers of heading 39.12, excluding of regenerated cellulose or of vulcanized fibre; Of polyvinylidene chloride to be employed in the packaging of goods for sale; Polyester or polystyrene film, of a thickness not exceeding 0.25 mm, for use in the manufacture of loud-speakers or audio-frequency electric amplifiers, record-players or magnetic tape transcribing machines, magnetic tape sound recording apparatus, tape transport mechanisms, electrical equipment of heading 85.21, 85.25, 85.26, 85.27 or 85.28, and parts of the foregoing, including transformers and inductors; Strips of polyurethane for use in the manufacture of clothing
        • 3919.10.99Other
    • 3919.90.00Other
  • 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.
    • 3923.10.00Boxes, cases, crates and similar articles
    • 3923.2Sacks and bags (including cones):
      • 3923.21Of polymers of ethylene
      • 3923.29Of other plastics
        • 3923.29.10.00For vaccines, toxoids (anatoxins), bacterins, toxins, serums containing immune bodies including antitoxins, glandular extracts or antibiotics, to be employed in the manufacture of such products; To be employed in the processing, storing or insemination of animal semen
        • 3923.29.90.00Other
    • 3923.30Carboys, bottles, flasks and similar articles
    • 3923.40.00.00Spools, cops, bobbins and similar supports
    • 3923.50Stoppers, lids, caps and other closures
      • 3923.50.10.00Caps to be employed by perfume manufacturers in the bottling of perfume; Flexible plastic spouts of a diameter of 57 mm for use in the manufacture of lids for gallon paint cans; For vaccines, toxoids (anatoxins), bacterins, toxins, serums containing immune bodies including antitoxins, glandular extracts or antibiotics, to be employed in the manufacture of such products
      • 3923.50.90Other
    • 3923.90Other
      • 3923.90.10.00Containers, bearing the shapes and images of cartoon characters, to be employed in the production or distribution of shampoo, bubble bath and other novelty cosmetic and bath products; For vaccines, toxoids (anatoxins), bacterins, toxins, serums containing immune bodies including antitoxins, glandular extracts or antibiotics, to be employed in the manufacture of such products; Holding trays of polymers of vinyl chloride for use as inserts in boxes to prevent peaches from touching each other; Vegetable-based capsules for use in Canadian manufactures
      • 3923.90.90Other
  • 3924Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics.
  • 3925Builders' ware of plastics, not elsewhere specified or included.
  • 3926Other articles of plastics and articles of other materials of headings 39.01 to 39.14.
    • 3926.10.00Office or school supplies
    • 3926.20Articles of apparel and clothing accessories (including gloves, mittens and mitts)
      • 3926.20.10.00Disposable gloves to be employed in clean rooms allowing a maximum of 10 airborne particles measuring greater than 0.0005 mm per 28.317 dm³ of air, 30 airborne particles measuring greater than 0.0003 mm per 28.317 dm³ of air, 75 airborne particles measuring greater than 0.0002 mm per 28.317 dm³ of air or 350 airborne particles measuring greater than 0.0001 mm per 28.31 dm³ of air; Protective suits and their accessories (including gloves), to be employed in a noxious atmosphere; To be employed in the processing, storing or insemination of animal semen
      • 3926.20.9Other:
        • 3926.20.91.00Disposable gloves
        • 3926.20.92Mittens; Non-disposable gloves
        • 3926.20.93.00Belts; Articles of apparel and other clothing accessories, containing not more than 25% by weight of woven fabrics of man-made fibres, coated on both sides with polymers of vinyl chloride
        • 3926.20.94.00Other articles of apparel and clothing accessories, of plastics combined with knitted or woven fabrics, bolducs, nonwovens or felt, containing woven fabrics of more than 50% by weight of silk
        • 3926.20.95.00Other articles of apparel and clothing accessories, of plastics combined with knitted or woven fabrics, bolducs, nonwovens or felt
        • 3926.20.99Other
    • 3926.30.00.00Fittings for furniture, coachwork or the like
    • 3926.40Statuettes and other ornamental articles
    • 3926.90Other
      • 3926.90.10.00Articles for climbing or mountaineering; Beak guards and blinders for pheasants; Cassette shells and parts thereof, excluding exterior jackets or sleeves, for use in the manufacture of video cassettes; Container cap covers or container toppers, bearing the shapes and images of cartoon characters, to be employed in the production or distribution of shampoo, bubble bath and other novelty cosmetic and bath products; Conveyor belting, in modular form, of a length not exceeding 5 m; Conveyor belts; Corner protectors for use in the manufacture of portable musical instruments or microphone amplifiers, loudspeakers and sound mixers, other than those designed and marketed for home entertainment systems; Die models, to be employed as blueprint substitutes in the manufacture, assembly, erection, installation, operation or maintenance of machines, test sets, engines, apparatus, appliances, plant equipment and parts thereof; Dunnage bags to be employed in securing items for transport; Fish egg incubators and parts thereof; For use in the manufacture of fire fighting vehicles; Housings, for use in the manufacture of television descramblers; Imitation gemstones or pearls for use in the manufacture of jewellery; Knobs, for use in the manufacture of gas barbecues or domestic gas ranges, whether or not for recreational vehicles; Net floats, spat collectors and collector holders to be employed in commercial fishing or in the commercial harvesting of marine plants; Netting for use in the manufacture of peat pellets; Non-cellular polyethylene strip, scored, for use in the manufacture of stand-up drink pouches; Of vulcanized fibre for use as a backing in the manufacture of abrasive materials; Parts of conveyor belts; Pressure pads, pinch rollers and shield and pressure pad assemblies, for use in the manufacture of tape cassettes or tape cartridges; Rail pads; Respirators, consisting of several layers of nonwovens of man-made fibres, whether or not treated with activated carbon, with or without an exhalation valve, to be employed in a noxious atmosphere; Roller dowels for use in the manufacture of hand-operated mechanical floor sweepers, not motorized; Safety face shields designed for use by workers employed in hazardous work, and parts thereof; Shapes, for safety goggles or safety spectacles designed for use by workers employed in hazardous work; Shield adaptors for safety helmets; Tapered monofilament of polyamides or of saturated polyesters, for use in the manufacture of paint brushes; To be employed in the manufacture of biologicals or bacteriologicals for parenteral use or for the manufacture of antibiotics, hormones or steroids; To be employed in the processing, storing or insemination of animal semen; Wheels for use in the manufacture of barbecues
      • 3926.90.20.00Door mats
      • 3926.90.30.00Signs, letters and numerals
      • 3926.90.50.00Identification tags for animals
      • 3926.90.9Other:

Every number opens on the lines beneath it, down to the ten-digit classification number.