P.R. Laws tit. 13, § 31624
A six point six percent (6.6%) excise tax of the taxable price in Puerto Rico shall be imposed, collected and paid on all plastic products described below, which have been manufactured outside Puerto Rico and that do not meet the standards established by the following entities:
(a) Pipes and Fittings for Drinking Water. —
(1) National Sanitation Foundation (NSF); Standard 61
(2) American Society for Testing and Materials (ASTM)
(3) American Water Works Association (AWWA); ANSI/AWWA C900-97 & C905-97; 909-97
(4) FM Approvals, Class Number 1612
(5) Underwriters Laboratories Inc., (UL)
(b) Pipes, Conduits and Fittings for Electrical Use. —
(1) Underwriters Laboratories Inc., (UL)
(2) National Electrical Manufacturers Association (NEMA)
(3) Canadian Standards Association (CSA)
(c) Pipes and Fittings for Sanitary Use and Drainage. —
(1) National Sanitation Foundation (NSF); Standard 61
(2) American Society for Testing and Materials (ASTM)
(3) The American Association of State Highway and Transportation Officials (AASHTO)
(4) International Association of Plumbing and Mechanical Officials (IAMPO)
(5) Canadian Standards Association (CSA)
(d) Plastic Furniture. —
(1) American Society for Testing and Materials (ASTM)
History —Jan. 31, 2011, No. 1, § 3020.04, retroactive to Jan. 1, 2011.