Decorative PVC & PS Wall Panels Classifiable Under Heading 3921 as They Remain Plastic Sheets

In re Pooja Rice Industries (CAAR Delhi) The Customs Authority for Advance Rulings (CAAR), New Delhi examined an application seeking classification of various imported interior decorative plastic products. The items included PS mouldings, PS wall panels, PS L-profiles, PVC foam panels, PVC UV sheets, PVC vinyl sheets, WPC mould panels, PVC wall panels and PU wall panels. These goods were described as lightweight, cellular plastic sheets or panels used for interior wall and ceiling decoration. Applicant’s Position The applicant contended that the goods are classifiable under Customs Tariff He...