Section VII · Plastics and articles thereof; rubber and articles thereof
Chapter 39: Plastics and articles thereof
Chapter 39 of the Harmonized System has 28 four-digit headings, from 39.01 to 39.26. Each heading is split further into six-digit subheadings, then into national 8- and 10-digit commodity codes.
Headings in chapter 39
| Heading | Description |
|---|---|
| 39.01 | Polymers of ethylene, in primary forms |
| 39.01 | I. primary forms |
| 39.02 | Polymers of propylene or of other olefins, in primary forms |
| 39.03 | Polymers of styrene, in primary forms |
| 39.04 | Polymers of vinyl chloride or of other halogenated olefins, in primary forms |
| 39.05 | Polymers of vinyl acetate or of other vinyl esters, in primary forms; other vinyl polymers in primary forms |
| 39.06 | Acrylic polymers in primary forms |
| 39.07 | Polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallyl esters and other polyesters, in primary forms |
| 39.08 | Polyamides in primary forms |
| 39.09 | Amino-resins, phenolic resins and polyurethanes, in primary forms |
| 39.10 | Silicones in primary forms |
| 39.11 | Petroleum 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 |
| 39.12 | Cellulose and its chemical derivatives, not elsewhere specified or included, in primary forms |
| 39.13 | Natural 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 |
| 39.14 | Ion-exchangers based on polymers of headings 3901 to 3913, in primary forms |
| 39.15 | Waste, parings and scrap, of plastics |
| 39.15 | Ii. waste, parings and scrap; semi-manufactures; articles |
| 39.16 | Monofilament 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 |
| 39.17 | Tubes, pipes and hoses, and fittings therefor (for example, joints, elbows, flanges), of plastics |
| 39.18 | Floor 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 |
| 39.19 | Self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls |
| 39.20 | Other plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced, laminated, supported or similarly combined with other materials |
| 39.21 | Other plates, sheets, film, foil and strip, of plastics |
| 39.22 | Baths, shower-baths, sinks, washbasins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware, of plastics |
| 39.23 | Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics |
| 39.24 | Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics |
| 39.25 | Builders' ware of plastics, not elsewhere specified or included |
| 39.26 | Other articles of plastics and articles of other materials of headings 3901 to 3914 |
Classifying goods in chapter 39
Start with the chapter and section notes: they are legally binding and often decide what is included or excluded. Then choose the heading whose wording best describes your product (GRI 1), and work down to the six-digit subheading before choosing the national commodity code.
The six-digit code is shared internationally. The UK and EU add digits for their own tariffs and statistics, and the US uses its own 10-digit HTS lines, so always confirm the final code in the tariff of the country you are importing into.
Official sources
Check chapter 39 in the UK Trade Tariff, the EU TARIC and the US HTS.