HEADING 39.21 - OTHER PLATES SHEETS FILM FOIL AND STRIP OF PLASTICS.

55 COMMODITIES

- Cellular :

This heading covers plates sheets film foil and strip of plastics other than those of heading 39.18 39.19 or 39.20 or of Chapter 54. It therefore covers only cellular products or those which have been reinforced laminated supported or similarly combined with other materials. (For the classification of plates etc. combined with other materials  see the General Explanatory Note.)

According to Note 10 to this Chapter the expression " plates sheets film foil and strip " applies only to plates sheets film foil and strip and to blocks of regular geometric shape whether or not printed or otherwise surface-worked (for example polished embossed coloured merely curved or corrugated) uncut or cut into rectangles (including squares) but not further worked (even if when so cut they become articles ready for use).

Plates sheets etc. whether or not surface-worked (including squares and other rectangles cut therefrom) with ground edges drilled milled hemmed twisted framed or otherwise worked or cut into shapes other than rectangular (including square) are generally classified as articles of headings 39.18 39.19 or 39.22 to 39.26.