RECTANGULAR, TRANSPARENT PLASTIC FILM SHEETS MADE OF BI-AXIALLY ORIENTATED POLYSTYRENE (BOPS). THEY HAVE A THICKNESS OF LESS THAN 0.35 MM AND MEASURE 30 X 21 CENTIMETRES. THEY HAVE NOT BEEN FURTHER WORKED, AND ARE INTENDED FOR USE ON OVERHEAD PROJECTORS

CLASSIFICATION HAS BEEN DETERMINED IN ACCORDANCE WITH THE FOLLOWING: GENERAL INTERPRETATIVE RULES (GIRS) GIR 1 HAS BEEN USED TO CLASSIFY THIS PRODUCT BY THE TERMS OF HEADING 3920 - OTHER PLATES, SHEETS, FILM, FOIL AND STRIP, OF PLASTICS, NON- CELLULAR AND NOT REINFORCED, LAMINATED, SUPPORTED OR SIMILARLY COMBINED WITH OTHER MATERIALS. GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 392030 - OF POLYMERS OF STYRENE TARIC CODE 3920300090 - OTHER THAN ELSEWHERE SPECIFIED ALSO CLASSIFIED IN ACCORDANCE WITH: NOTES 1 AND 10 TO CHAPTER 39