Chapter 39 — Plastics and articles thereof

Nepal Customs Tariff 2026/27 import duty rates and 189 HS code lines for Plastics and articles thereof (Section VII — Plastics and articles thereof; rubber and articles thereof). Each code shows the general and SAARC customs duty; tap a code to open the full breakdown and landed-cost estimate.

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39.01 — Polymers of ethylene, in primary forms

HS code	Description	Unit	General duty	SAARC duty
3901.10.00	Polyethylene having a specific gravity of less than 0.94	kg	10%	6%
3901.20.00	Polyethylene having a specific gravity of 0.94 or more	kg	10%	6%
3901.30.00	Ethylene-vinyl acetate copolymers	kg	10%	6%
3901.40.00	Ethylene-alpha-olefin copolymers, having a specific gravity of less than 0.94	kg	10%	6%
3901.90.00	Other	kg	10%	6%

39.02 — Polymers or propylene or of other olefins, in primary forms

HS code	Description	Unit	General duty	SAARC duty
3902.10.00	Polypropylene	kg	10%	6%
3902.20.00	Polyisobutylene	kg	10%	6%
3902.30.00	Propylene copolymers	kg	10%	6%
3902.90.00	Other	kg	10%	6%

39.03 — Polymers of styrene, in primary forms

HS code	Description	Unit	General duty	SAARC duty
3903.11.00	Expansible	kg	10%	6%
3903.19.00	Polystyrene — Other	kg	10%	6%
3903.20.00	Styrene-acrylonitrile (SAN) copolymers	kg	10%	6%
3903.30.00	Acrylonitrile-butadiene-styrene (ABS) copolymers	kg	10%	6%
3903.90.00	Other	kg	10%	6%

39.04 — Polymers of vinyl chloride or of other halogenated olefins, in primary forms

HS code	Description	Unit	General duty	SAARC duty
3904.10.00	Poly(vinyl chloride) not mixed with any other N substances	kg	10%	6%
3904.21.00	Non-plasticised	kg	10%	6%
3904.22.00	Plasticised	kg	10%	6%
3904.30.00	Vinyl choloride-vinyl acetate copolymers	kg	10%	6%
3904.40.00	Other vinyl chloride copolymers	kg	10%	6%
3904.50.00	Vinylidene chloride polymers	kg	10%	6%
3904.61.00	Polytetrafluoroethylene	kg	10%	6%
3904.69.00	Fluoro-polymers — Other	kg	10%	6%
3904.90.00	Other	kg	10%	6%

39.05 — Polymers of vinyl acetate or of other vinyl esters, in primary forms; other vinyl polymers in primary forms

HS code	Description	Unit	General duty	SAARC duty
3905.12.00	In aqueous dispersion	kg	10%	6%
3905.19.00	Poly(vinyl acetate) — Other	kg	10%	6%
3905.21.00	In aqueous dispersion	kg	10%	6%
3905.29.00	Vinyl acetate copolymers — Other	kg	10%	6%
3905.30.00	Poly(vinyl alcohol), whether or not containing unhydrolysed acetate groups	kg	10%	6%
3905.91.00	Copolymers	kg	10%	6%
3905.99.00	Other	kg	10%	6%

39.06 — Acrylic polymers in primary forms

HS code	Description	Unit	General duty	SAARC duty
3906.10.00	Poly(methyl methacrylate)	kg	10%	6%
3906.90.00	Other	kg	10%	6%

39.07 — Polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallyl esters and other polyesters, in primary forms

HS code	Description	Unit	General duty	SAARC duty
3907.10.00	Polyacetals	kg	10%	6%
3907.21.00	Bis (polyoxyethylene) methylphosphonate	kg	10%	6%
3907.29.00	Other polyethers — Other	kg	10%	6%
3907.30.00	Epoxide resins	kg	10%	6%
3907.40.00	Polycarbonates	kg	10%	6%
3907.50.00	Alkyd resins	kg	10%	6%
3907.61.00	Having a viscosity number of 78 ml/g or higher	kg	10%	6%
3907.69.00	Poly(ethylene terephthalate) — Other	kg	10%	6%
3907.70.00	Poly (lactic acid)	kg	10%	6%
3907.91.00	Unsaturated	kg	10%	6%
3907.99.00	Other polyesters — Other	kg	10%	6%

39.08 — Polyamides in primary forms. kg

HS code	Description	Unit	General duty	SAARC duty
3908.10.00	Polyamide -6, - 11, -12, -6, 6, -6, 9, -6, 10 or -6, 12	kg	10%	6%
3908.90.00	Other	kg	10%	6%

39.09 — Amino-resins, phenolic resins and polyurethanes, in primary forms

HS code	Description	Unit	General duty	SAARC duty
3909.10.00	Urea resins; thiourea resins	kg	10%	6%
3909.20.00	Melamine resins	kg	10%	6%
3909.31.00	Poly (methylene phenyl isocyanate) (crude MDI, polymeric MDI)	kg	10%	6%
3909.39.00	Other amino-resins — Other	kg	10%	6%
3909.40.00	Phenolic resins	kg	10%	6%
3909.50.00	Polyurethanes	kg	10%	6%

39.10 — Silicones in primary forms

HS code	Description	Unit	General duty	SAARC duty
3910.00.00	Silicones in primary forms.	kg	10%	6%

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

HS code	Description	Unit	General duty	SAARC duty
3911.10.00	Petroleum resins, coumarone, indene or coumarone-indene resins and polyterpenes	kg	10%	6%
3911.20.00	Poly (1,3-phenylene methylphosphonate)	kg	10%	6%
3911.90.00	Other	kg	10%	6%

39.12 — Cellulose and its chemical derivatives, not elsewhere specified or included, in primary forms

HS code	Description	Unit	General duty	SAARC duty
3912.11.00	Non-plasticised	kg	10%	6%
3912.12.00	Plasticised	kg	10%	6%
3912.20.00	Cellulose nitrated (including collodions)	kg	10%	6%
3912.31.00	Carboxymethylcellulose and its salts	kg	5%	5%
3912.39.00	Cellulose ethers — Other	kg	10%	6%
3912.90.00	Other	kg	10%	6%

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

HS code	Description	Unit	General duty	SAARC duty
3913.10.00	Alginic acid, its salts and esters	kg	10%	6%
3913.90.00	Other	kg	10%	6%

39.14 — Ion-exchangers based on polymers of Headings 39.01 to 39.13, in primary forms

HS code	Description	Unit	General duty	SAARC duty
3914.00.00	Ion-exchangers based on polymers of Headings 39.01 to 39.13, in primary forms.	kg	10%	6%

39.15 — Waste, parings and scrap, of plastics

HS code	Description	Unit	General duty	SAARC duty
3915.10.00	Of polymers of ethylene	kg	30%	11.25%
3915.20.00	Of polymers of styrene	kg	30%	11.25%
3915.30.00	Of polymers of vinyl chloride	kg	30%	11.25%
3915.90.00	Of other plastics	kg	30%	11.25%

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

HS code	Description	Unit	General duty	SAARC duty
3916.10.00	Of polymers of ethylene	kg	30%	30%
3916.20.00	Of polymers of vinyl chloride	kg	30%	30%
3916.90.00	Of other plastics	kg	30%	30%

39.17 — Tubes, pipes and hoses, and fittings therefor (for example, joints, elbows, flanges), of plastics

HS code	Description	Unit	General duty	SAARC duty
3917.10.00	Artificial guts (sausage casings) of hardened protein or of cellulosic materials	kg	30%	30%
3917.21.00	Of polymers of ethylene	kg	30%	30%
3917.22.00	Of polymers of propylene	kg	30%	30%
3917.23.00	Of polymers of vinyl chloride	kg	30%	30%
3917.29.00	Of other plastics	kg	30%	30%
3917.31.00	Flexible tubes, pipes and hoses, having a minimum burst pressure of 27.6 MPa	kg	30%	30%
3917.32.00	Other tubes, pipes and hoses — Other, not reinforced or otherwise combined with other materials, without fittings	kg	30%	30%
3917.33.00	Other tubes, pipes and hoses — Other, not reinforced or otherwise combined with other materials, with fittings	kg	30%	30%
3917.39.00	Other tubes, pipes and hoses — Other	kg	30%	30%
3917.40.00	Fittings	kg	30%	30%

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

HS code	Description	Unit	General duty	SAARC duty
3918.10.10	Floor coverings, in rolls or in the form of tiles	kg	30%	30%
3918.10.90	Of polymers of vinyl chloride — Other	kg	30%	30%
3918.90.10	Floor coverings, in rolls or in the form of tiles	kg	30%	30%
3918.90.90	Of other plastics — Other	kg	30%	30%

39.19 — Self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls

HS code	Description	Unit	General duty	SAARC duty
3919.10.00	In rolls of a width not exceeding 20 cm	kg	30%	30%
3919.90.00	Other	kg	30%	30%

39.20 — Other plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced, laminated, supported or similarly combined with other materials

HS code	Description	Unit	General duty	SAARC duty
3920.10.10	Printed	kg	30%	30%
3920.10.90	Of polymers of ethylene — Other	kg	30%	30%
3920.20.10	Printed	kg	30%	30%
3920.20.90	Of polymers of propylene — Other	kg	30%	30%
3920.30.10	Printed	kg	30%	30%
3920.30.90	Of polymers of styrene — Other	kg	30%	30%
3920.43.10	Printed	kg	30%	30%
3920.43.90	Containing by weight not less than 6% of plasticisers — Other	kg	30%	30%
3920.49.10	Printed	kg	30%	30%
3920.49.90	Of polymers of Vinyl chloride — Other	kg	30%	30%
3920.51.10	Printed	kg	30%	30%
3920.51.90	Of poly(methyl methacrylate) — Other	kg	30%	30%
3920.59.10	Printed	kg	30%	30%
3920.59.90	Of acrylic polymers — Other	kg	30%	30%
3920.61.10	Printed	kg	30%	30%
3920.61.90	Of polycarbonates — Other	kg	30%	30%
3920.62.10	Printed	kg	30%	30%
3920.62.90	Of poly(ethylene terephthalate) — Other	kg	30%	30%
3920.63.10	Printed	kg	30%	30%
3920.63.90	Of polycarbonates, alkyd resins, polyallyl esters or other polyesters — Other	kg	30%	30%
3920.69.10	Printed	kg	30%	30%
3920.69.90	Of other polyesters — Other	kg	30%	30%
3920.71.10	Printed	kg	30%	30%
3920.71.90	Of regenerated cellulose — Other	kg	30%	30%
3920.73.10	Printed	kg	30%	30%
3920.73.90	Of cellulose acetate — Other	kg	30%	30%
3920.79.10	Printed	kg	30%	30%
3920.79.90	Of other cellulose derivatives — Other	kg	30%	30%
3920.91.10	Printed	kg	30%	30%
3920.91.90	Of poly(vinyl butyral — Other	kg	30%	30%
3920.92.10	Printed	kg	30%	30%
3920.92.90	Of polyamides — Other	kg	30%	30%
3920.93.10	Printed	kg	30%	30%
3920.93.90	Of amino-resins — Other	kg	30%	30%
3920.94.10	Printed	kg	30%	30%
3920.94.90	Of phenolic resins — Other	kg	30%	30%
3920.99.10	Printed	kg	30%	30%
3920.99.90	Of other plastics — Other	kg	30%	30%

39.21 — Other plates, sheets, film, foil and strip, of plastics

HS code	Description	Unit	General duty	SAARC duty
3921.11.10	Printed	kg	30%	30%
3921.11.90	Of polymers of styrene — Other	kg	30%	30%
3921.12.10	Printed	kg	30%	30%
3921.12.90	Of polymers of vinyl chloride — Other	kg	30%	30%
3921.13.10	Printed	kg	30%	30%
3921.13.90	Of polyurethanes — Other	kg	30%	30%
3921.14.10	Printed	kg	30%	30%
3921.14.90	Of regenerated cellulose — Other	kg	30%	30%
3921.19.10	Printed	kg	30%	30%
3921.19.90	Of other plastics — Other	kg	30%	30%
3921.90.11	Decorative laminate sheets such as sunmica and formica	kg	30%	30%
3921.90.19	Printed — Other	kg	30%	30%
3921.90.91	Thermacol	kg	30%	30%
3921.90.92	Decorative laminate sheets such as sunmica and formica	kg	30%	30%
3921.90.99	Other	kg	30%	30%

39.22 — Baths, shower-baths, sinks,wash-basins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware, of plastics

HS code	Description	Unit	General duty	SAARC duty
3922.10.00	Baths, shower-baths, sinks and wash-basins	kg	30%	30%
3922.20.00	Lavatory seats and covers	kg	30%	30%
3922.90.00	Other	kg	30%	30%

39.23 — Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics

HS code	Description	Unit	General duty	SAARC duty
3923.10.10	Packing tubes of plastic	kg	15%	15%
3923.10.20	Crate of Egg	kg	30%	30%
3923.10.90	Boxes, cases, crates and similar articles — Other	kg	30%	30%
3923.21.00	Of polymers of ethylene	kg	30%	30%
3923.29.00	Of other plastics	kg	30%	30%
3923.30.10	Pet bottle (bottle pre-form)	kg	20%	20%
3923.30.90	Carboys, bottles, flasks and similar articles — Other	kg	20%	20%
3923.40.10	Video and audio cassettes without magnetic tape	kg	10%	9%
3923.40.90	Spools, cops, bobbins and similar supports — Other	kg	5%	5%
3923.50.00	Stoppers, lids, caps and other closures	kg	20%	20%
3923.90.10	Composite LPG Gas cylinder	kg	5%	5%
3923.90.90	Other	kg	30%	30%

39.24 — Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics

HS code	Description	Unit	General duty	SAARC duty
3924.10.10	Infant feeding bottles	kg	15%	15%
3924.10.20	Melamine ware	kg	30%	30%
3924.10.90	Tableware and kitchenware — Other	kg	30%	30%
3924.90.10	Special purpose utensils used to feed seeds and water to poultry	kg	30%	30%
3924.90.90	Other	kg	30%	30%

39.25 — Builders' wares of plastics, not 39.25 elsewhere specified or included

HS code	Description	Unit	General duty	SAARC duty
3925.10.00	Reservoirs, tanks, vats and similar containers, of a capacity exceeding 300 L.	kg	30%	30%
3925.20.00	Doors, windows and their frames and thresholds for doors	kg	30%	30%
3925.30.00	Shutters, blinds (including venetian blinds) and similar articles and parts thereof	kg	30%	30%
3925.90.10	Roofing sheet and Roofing Tile	kg	30%	30%
3925.90.20	PUF sandwich wall and roof panel	kg	30%	30%
3925.90.30	Aluminium Composite Panel	kg	30%	30%
3925.90.90	Other	kg	30%	30%

39.26 — Other articles of plastics and articles of other materials of Headings 39.01 to 39.14

HS code	Description	Unit	General duty	SAARC duty
3926.10.00	Office or school supplies	kg	30%	30%
3926.20.11	Used for medical or surgical purpose (Disposable)	kg/pair	5%	5%
3926.20.19	Glove — Other	kg/pair	30%	30%
3926.20.21	Used for medical or surgical purpose (Disposable)	kg/nos	5%	5%
3926.20.29	Gown — Other	kg/nos	30%	30%
3926.20.31	Used for medical or surgical purpose (Disposable)	kg/nos	5%	5%
3926.20.39	Apron — Other	kg/nos	30%	30%
3926.20.41	Used for medical or surgical purpose	kg/nos	5%	5%
3926.20.49	Face shield — Other	kg/nos	30%	30%
3926.20.90	Face shield — Other	kg/nos	30%	30%
3926.30.00	Fittings for furniture, coachwork or the like	kg	30%	30%
3926.40.00	Statuettes and other ornamental articles	kg	30%	30%
3926.90.10	Bangles, Tika, Tikuli	kg/gro	Free	Free
3926.90.20	Plastic die for shoe making and other dies	kg	10%	10%
3926.90.31	Urine Bag	kg/nos	Free	Free
3926.90.39	Laboratory equipment of plastics — Other	kg/nos	30%	30%
3926.90.91	Tarpaulin and Tents	kg	30%	30%
3926.90.92	Tags and labels	kg	30%	30%
3926.90.93	Insect trap	kg	30%	30%
3926.90.94	Cloth hanger	kg	30%	30%
3926.90.95	Artificial grass truf made of plastic	kg	30%	30%
3926.90.99	Other	kg	30%	30%

Chapter 39 legal notes

Notes. 1.- Throughout the Nomenclature the expression “plastics” means those materials of headings 39.01 to 39.14 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. 2.- This Chapter does not cover : (a) Lubricating preparations of heading 27.10 or 34.03; (b) Waxes of heading 27.12 or 34.04; (c) Separate chemically defined organic compounds (Chapter 29); (d) Heparin or its salts (heading 30.01); (e) Solutions (other than collodions) consisting of any of the products specified in headings 39.01 to 39.13 in volatile organic solvents when the weight of the solvent exceeds 50 % of the weight of the solution (heading 32.08); stamping foils of heading 32.12; (f) Organic surface-active agents or preparations of heading 34.02; (g) Run gums or ester gums (heading 38.06); (h) Prepared additives for mineral oils (including gasoline) or for other liquids used for the same purposes as mineral oils (heading 38.11); (ij) Prepared hydraulic fluids based on polyglycols, silicones or other polymers of Chapter 39 (heading 38.19); (k) Diagnostic or laboratory reagents on a backing of plastics (heading 38.22); (l) Synthetic rubber, as defined for the purposes of Chapter 40, or articles thereof; (m) Saddlery or harness (heading 42.01) or trunks, suitcases, handbags or other containers of heading 42.02; (n) Plaits, wickerwork or other articles of Chapter 46; (o) Wall coverings of heading 48.14; (p) Goods of Section XI (textiles and textile articles); (q) Articles of Section XII (for example, footwear, headgear, umbrellas, sun umbrellas, walking-sticks, whips, riding-crops or parts thereof); (r) Imitation jewellery of heading 71.17; (s) Articles of Section XVI (machines and mechanical or electrical appliances); (t) Parts of aircraft or vehicles of Section XVII; (u) Articles of Chapter 90 (for example, optical elements, spectacle frames, drawing instruments); (v) Articles of Chapter 91 (for example, clock or watch cases); (w) Articles of Chapter 92 (for example, musical instruments or parts thereof); (x) Articles of Chapter 94 (for example, furniture, luminaires and lighting fittings, illuminated signs, prefabricated buildings); (y) Articles of Chapter 95 (for example, toys, games, sports requisites); or (z) Articles of Chapter 96 (for example, brushes, buttons, slide fasteners, combs, mouthpieces or stems for smoking pipes, cigarette-holders or the like, parts of vacuum flasks or the like, pens, propelling pencils, and monopods, bipods, tripods and similar articles). 3.- Headings 39.01 to 39.11 apply only to goods of a kind produced by chemical synthesis, falling in the following categories : (a) Liquid synthetic polyolefins of which less than 60 % by volume distils at 300 °C, after conversion to 1,013 milibars when a reduced-pressure distillation method is used (headings 39.01 and 39.02); (b) Resins, not highly polymerised, of the coumarone-indene type (heading 39.11); (c) Other synthetic polymers with an average of at least 5 monomer units; (d) Silicones (heading 39.10); (e) Resols (heading 39.09) and other prepolymers. 4.- The expression “copolymers” covers all polymers in which no single monomer unit contributes 95 % or more by weight to the total polymer content. For the purposes of this Chapter, except where the context otherwise requires, copolymers (including co-polycondensates, co-polyaddition products, block copolymers and graft copolymers) and polymer blends are to be classified in the heading covering polymers of that comonomer unit which predominates by weight over every other single comonomer unit. For the purposes of this Note, constituent comonomer units of polymers falling in the same heading shall be taken together. If no single comonomer unit predominates, copolymers or polymer blends, as the case may be, are to be classified in the heading which occurs last in numerical order among those which equally merit consideration. 5.- Chemically modified polymers, that is those in which only appendages to the main polymer chain have been changed by chemical reaction, are to be classified in the heading appropriate to the unmodified polymer. This provision does not apply to graft copolymers. 6.- In headings 39.01 to 39.14, the expression “primary forms” applies only to the following forms : (a) Liquids and pastes, including dispersions (emulsions and suspensions) and solutions; (b) Blocks of irregular shape, lumps, powders (including moulding powders), granules, flakes and similar bulk forms. 7.- Heading 39.15 does not apply to waste, parings and scrap of a single thermoplastic material, transformed into primary forms (headings 39.01 to 39.14). 8.- For the purposes of heading 39.17, the expression “tubes, pipes and hoses” means hollow products, whether semi-manufactures or finished products, of a kind generally used for conveying, conducting or distributing gases or liquids (for example, ribbed garden hose, perforated tubes). This expression also includes sausage casings and other lay-flat tubing. However, except for the last-mentioned, those having an internal cross-section other than round, oval, rectangular (in which the length does not exceed 1.5 times the width) or in the shape of a regular polygon are not to be regarded as tubes, pipes and hoses but as profile shapes. 9.- For the purposes of heading 39.18, the expression “wall or ceiling coverings of plastics” applies to products in rolls, of a width not less than 45 cm, suitable for wall or ceiling decoration, consisting of plastics fixed permanently on a backing of any material other than paper, the layer of plastics (on the face side) being grained, embossed, coloured, design-printed or otherwise decorated. 10.- In headings 39.20 and 39.21, the expression “plates, sheets, film, foil and strip” applies only to plates, sheets, film, foil and strip (other than those of Chapter 54) and to blocks of regular geometric shape, whether or not printed or otherwise surface-worked, uncut or cut into rectangles (including squares) but not further worked (even if when so cut they become articles ready for use). 11.- Heading 39.25 applies only to the following articles, not being products covered by any of the earlier headings of sub-Chapter II : (a) Reservoirs, tanks (including septic tanks), vats and similar containers, of a capacity exceeding 300 l; (b) Structural elements used, for example, in floors, walls or partitions, ceilings or roofs; (c) Gutters and fittings thereof; (d) Doors, windows and their frames and thresholds for doors; (e) Balconies, balustrades, fencing, gates and similar barriers; (f) Shutters, blinds (including Venetian blinds) and similar articles and parts and fittings thereof; (g) Large-scale shelving for assembly and permanent installation, for example, in shops, workshops, warehouses; (h) Ornamental architectural features, for example, flutings, cupolas, dovecotes; and (ij) Fittings and mountings intended for permanent installation in or on doors, windows, staircases, walls or other parts of buildings, for example, knobs, handles, hooks, brackets, towel rails, switch-plates and other protective plates. Subheading Notes. 1.- Within any one heading of this Chapter, polymers (including copolymers) and chemically modified polymers are to be classified according to the following provisions : (a) Where there is a subheading named “Other” in the same series : (1) The designation in a subheading of a polymer by the prefix “poly” (for example, polyethylene and polyamide-6,6) means that the constituent monomer unit or monomer units of the named polymer taken together must contribute 95 % or more by weight of the total polymer content. (2) The copolymers named in subheadings 3901.30, 3901.40, 3903.20, 3903.30 and 3904.30 are to be classified in those subheadings, provided that the comonomer units of the named copolymers contribute 95 % or more by weight of the total polymer content. (3) Chemically modified polymers are to be classified in the subheading named “Other”, provided that the chemically modified polymers are not more specifically covered by another subheading. (4) Polymers not meeting (1), (2) or (3) above, are to be classified in the subheading, among the remaining subheadings in the series, covering polymers of that monomer unit which predominates by weight over every other single comonomer unit. For this purpose, constituent monomer units of polymers falling in the same subheading shall be taken together. Only the constituent comonomer units of the polymers in the series of subheadings under consideration are to be compared. (b) Where there is no subheading named “Other” in the same series : (1) Polymers are to be classified in the subheading covering polymers of that monomer unit which predominates by weight over every other single comonomer unit. For this purpose, constituent monomer units of polymers falling in the same subheading shall be taken together. Only the constituent comonomer units of the polymers in the series under consideration are to be compared. (2) Chemically modified polymers are to be classified in the subheading appropriate to the unmodified polymer. Polymer blends are to be classified in the same subheading as polymers of the same monomer units in the same proportions. 2.- For the purposes of subheading 3920.43, the term “plasticisers” includes secondary plasticisers. I - PRIMARY FORMS

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