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Section 07 : PLASTICS AND ARTICLES THEREOF RUBBER AND ARTICLES THEREOF
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 VI or VII, 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 heading 39.18 or 39.19, plastics, rubber, and articles thereof, printed with motifs, characters or pictorial representations, which are not merely incidental to the primary use of the goods, fall in Chapter 49. GENERAL
Section Note 1.
This Note deals with the classification of goods put up in sets consisting of two or more separate constituents, some or all of which fall in Section VII. The Note is, however, limited to sets of which the constituents are intended to be mixed together to obtain a product of Section VI or VII. Such sets are to be classified in the heading appropriate to that product provided the constituents meet conditions (a) to (c) of the Note.
It should be noted that goods put up in sets consisting of two or more separate constituents, some or all of which fall in Section VII, intended to be used successively without prior mixing, are not covered by Note 1 to this Section. Such goods put up for retail sale are to be classified by application of the General Interpretative Rules (generally Rule 3 (b)); in the case of those not put up for retail sale the constituents are to be classified separately. Section Note 2.
Goods of heading 39.18 (floor coverings and wall or ceiling coverings of plastics) and heading 39.19 (self‑adhesive plates, etc., of plastics), even if printed with motifs, characters or pictorial representations, which are not merely incidental to the primary use of the goods, do not fall in Chapter 49 but remain classified in the above‑mentioned headings. However, all other goods of plastics or rubber of the kind described in this Section fall in Chapter 49 if the printing on them is not merely incidental to their primary use.
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