| Description of the goods | Classification CN code | Reasons |
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| (1) | (2) | (3) |
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1.Lightweight panels of a minimum size of 75 cm x 100 cm (30 inches x 40 inches) and a total thickness of 9,6 mm (3,8 inch) made up of a plate or expanded polystyrene of a thickness of approximately 9,5 mm covered on both sides by a sheet of paper or paperboard. | 3921 11 00 | Classification is determined by the provisions of General Rules 1, 3 b) and 6 and the texts fo CN codes 3921 and 3921 11 00.
The products cannot be classified in Chapter 48; its essential character is determined by the plastic which gives the article its physical qualities, in particular its strength, the paper merely playing a secondary role.
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2.Lightweight panels of a minimum size of 80 cm x 100 cm (32 inches x 40 inches) and a total thickness of 3,2 mm (l/8th inch), made up of a layer of expanded polystyrene of a thickness of approximately 3,1 mm covered on both sides by a sheet of white kaolin-coated paper or paper-board not conatining fibres obtained by a mechanical process and of a weight of more than 150 g/m2. | 4810 12 00 | Classification is determined by the provisions of General Rules 1,3 b) and 6 and of Legal Note 7 to Chapter 48 and by the texts of CN-codes 4810 and 4810 12 00.
The product cannot be classified in Chapter 39; its essential character is given by the paper or paperboard component, the layer of plastic merely serving as reinforcement.
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3.Bill of exchange forms measuring 29 x 10 cm, collected together in blocks of 100 units. The forms, which have spaces for headings and bear a printed text, are intended to be filled in either manually or by typewriter. | 4907 00 99 | Classification is determined by the provisions of General Rules 1 and 6 and the texts of the CN codes 4907 and 1907 00 99.
Thes articles are referred to in the ‘Explanatory Notes to the Harmonized System’, heading 4907, letter E.
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