CLASSIFICATION HAS BEEN DETERMINED IN ACCORDANCE WITH THE FOLLOWING:
GENERAL INTERPRETATIVE RULES (GIR)
GIR 1 HAS BEEN USED TO CLASSIFY THIS PRODUCT BY THE TERMS OF HEADING 3923.
GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL.
SECTION AND CHAPTER NOTES
NOTE 1 TO CHAPTER 39 REFERS TO THROUGHOUT THE NOMENCLATURE, THE EXPRESSION 'PLASTICS' MEANS THOSE MATERIALS OF HEADINGS 3901 TO 3914 WHICH ARE OR HAVE BEEN CAPABLE, EITHER AT THE MOMENT OF POLYMERISATION OR AT SOME SUBSEQUENT STAGE, OF BEING FORMED UNDER EXTERNAL INFLUENCE (USUALLY HEAT AND PRESSURE, IF NECESSARY WITH A SOLVENT OR PLASTICISER) BY MOULDING, CASTING, EXTRUDING, ROLLING OR OTHER PROCESS INTO SHAPES WHICH ARE RETAINED ON THE REMOVAL OF THE EXTERNAL INFLUENCE.
THROUGHOUT THE NOMENCLATURE, ANY REFERENCE TO 'PLASTICS' ALSO INCLUDES VULCANISED FIBRE. THE EXPRESSION, HOWEVER, DOES NOT APPLY TO MATERIALS REGARDED AS TEXTILE MATERIALS OF SECTION XI.
HARMONISED SYSTEM EXPLANATORY NOTE TO HEADING 39.23
THIS HEADING COVERS ALL ARTICLES OF PLASTICS COMMONLY USED FOR THE PACKING OR CONVEYANCE OF AL KINDS OF PRODUCTS. THE ARTICLESCOVERED INCLUDE:
(A) CONTAINERS SUCH AS BOXES, CASES, CRATES, SACKS AND BAGS, CASKS, CANS, CARBOYS, BOTTLES AND FLASKS.
EXCLUSIONS
HSENS CHAPTER 42 NOTE 2(A) EXCLUDES BAGS MADE OF SHEET OF PLASTICS NOT DESIGNED FOR PROLONGED USE AND DENOTES 3923 AS THE APPROPRIATE HEADING FOR THESE PRODUCTS.THIS BAG IS CONSIDERED TO BE FOR PACKAGING ONLY AND NOT DESIGNED TO BE REUSED.