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Current tariff classification

Section VII - Plastics and articles thereof; rubber and articles thereof

  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:
    1. having regard to the manner in which they are put up, clearly identifiable as being intended to be used together without first being repacked;
    2. presented together; and
    3. 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 3918 or 3919, 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.
Footnote
  1. For the purposes of 3926.20.21 and 4015.90.21, "anti-radiation suits, anti-contamination suits, and similar protective garments" means full body, vapour barrier suits for protection against toxic gases, chemicals or thermal hazards.