Section VII CN – Plastics and Rubber
Tariff classification
PL: Sekcja VII CN – Tworzywa sztuczne i kauczuk | DE: Abschnitt VII KN – Kunststoffe und Kautschuk
Definition
Section VII covers chapters 39 (plastics and articles thereof) and 40 (rubber and articles of rubber). Classification depends on the form of the goods (raw material, semi-finished, finished product) and the type of polymer. Note 1 to chapter 39 specifies that it covers only synthetic polymers which, after polymerization, have plastic properties.