30 MICRON MATTE NON -CELLULAR POLYURETHANE FILM ON A PAPER RELEASE LINER. PRESENTED IN RECTANGULAR SHEETS.THE POLYURETHANE FILM IS NOT SELF ADHESIVE AND THE PAPER LINER IS ONLY ON ONE SIDE OF THE FILM.

CLASSIFICATION HAS BEEN DETERMINED IN ACCORDANCE WITH THE FOLLOWING:- GENERAL INTERPRETATIVE RULES (GIR)S 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 3B HAS BEEN USED AS THE POLYURETHANE FILM IS CONSIDERED TO BE THE ESSENTIAL CHARACTER NOT THE PAPER RELEASE LINER, GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 392099 - OF OTHER PLASTICS CN CODE 39209928 - OF CONDENSATION OR REARRANGEMENT POLYMERISATION PRODUCTS, WHETHER OR NOT CHEMICALLY MODIFIED. ALSO CLASSIFIED IN ACCORDANCE WITH CHAPTER 39, GENERAL NOTE 10