SA Customs Tariff (Schedule 1 Part 1) Print
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 Vl or Vll, 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 subsidiary to the primary use of the goods, fall in Chapter 49..
Notes
1.
Throughout this Schedule 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 this Schedule any reference to "plastics" also includes vulcanised fibre. The expression, however, does not apply to materials regarded as textile materials of Section Xl.
2.
This Chapter does not cover the following:
(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 mass of the solvent exceeds 50 per cent of the mass 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 purpose 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 per cent by volume distils at 300°C, after conversion to 1,013 millibars 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); or
(e)
resols (heading 39.09) and other prepolymers.
4.
The expression "copolymers" cover all polymers in which no single monomer unit contributes 95 per cet or more by mass 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 mass over every other single comonomer unit. For the purposes of this Note, constituent comonomers 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 (excluding 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 Subchapter II:
(a)
reservoirs, tanks (including septic tanks), vats and similar containers, of a capacity exceeding 300 litres;
(b)
structural elements used, for example, in floors, walls or partitions, ceilings or roofs;
(c)
gutters and fittings therefor;
(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 per cent or more by mass 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 per cent or more by mass 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) and (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 mass over every single comonomer unit. For this purpose, constituent monomer units of polymers falling in the same subheading shall be taken together. Only 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 mass 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.
Additional Notes
1.
For the purposes of headings 39.01 to 39.14 the word "powder" means products of which 90 per cent or more, by mass, passes through a sieve having a mesh aperture of 420 micrometres.
2.
For the purposes of this Chapter the expression "heat shrinkable" applies to products which at a temperature of 120°C have a shrinkage coefficient of 15 per cent or more.
3.
For the purposes of subheadings 3923.21.07, 3923.21.17, 3923.29.40 and 3923.29.50 the expression:
(a)
"carrier bags" shall mean bags constructed with handles, and with or without gussets;
(b)
"flat bags" shall mean bags constructed without handles, and with or without gussets; and
(c)
"immediate packings" shall mean bags that are in direct or immediate contact with the products and are used for packing goods in sets or units or other marketable quantities but does not extend to bags in which such sets or units or other marketable quantities are packed for ease of transport or consolidation purposes.
| Heading | CD | Description | Unit | General | EU | EFTA | SADC |
|---|---|---|---|---|---|---|---|
| 39.23 | Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics: | ||||||
| 3923.2 | - Sacks and bags (including cones): | ||||||
| 3923.29 | -- Of other plastics: | ||||||
| 3923.29.40 | 3 | --- Carrier bags, of other thermoplastic materials, with a thickness of 24 microns or more | kg | 15% | free | free | free |
Disclaimer: Information is provided as a free service and is for reference purposes only. It does not constitute the provision of professional advice of any kind. No responsibility for any loss caused to any person acting or refraining from action as a result of any material in this publication can be accepted by the author, copyright owner or publisher. Tariff information should be confirmed with SARS.