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Customs tariffs
Section VII. Plastics and plastic products; caoutchouc, rubber and products manufactured of them (groups 39-40)


  1. Commodities, represented in sets, consisting of two or more separate components, some of which or all these components are included in this Section and intended for intermixing for the purpose of derivation of product, inclusive in Sections VI or VII, should be included in commodity item, corresponding to this product upon condition that these components:
  1. taking into account of their package method are evidently intended for joint usage without repacking;
  1. delivered together; and
  1. determined according to their nature or correlations as complementary items.
  1. With exception of commodities under commodity items 3918 or 3919, plastics, caoutchouc and products manufactured of them with printed traceries, pictures or images or specially applied on them for its main application, are included into group 49.
Group 39. Plastics and plastic products
Group 40. Caoutchouc, rubber and its products

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Federal Customs Service
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