New Regulation
A new regulation was published in the Official Journal on 6 April 2022 and entered into force 20 days after this date.
L141/7
Reg 2022/788
This is not considered a change in Northern Ireland practice.
Description of goods
A shower-bath, in the form of a flat tray, made out of a mixture of minerals and plastics and a white outer plastic coating. The product is by weight composed of the following: 65 % calcium carbonate, 28 % polyester resin, 5% silicon dioxide, 2 % polyester ‘gelcoat’ (outer surface).
The mineral components (calcium carbonate and silicon dioxide) are made out of marble chips, quartz or finely crushed granite. The production process involves first mixing the mineral component with plastic material (polyester resin). That mixture is then poured into a mould, which is lined with the polyester ‘gel-coat’, and the polyester resin is finally cured.
Classification (Combined Nomenclature (CN) code)
3922
3922 10 00
Reason
Classification is determined by general rules 1, 3 (b) and 6 for the interpretation of the Combined Nomenclature and the wording of CN codes 3922 and 3922 10 00.
As the plastic coating covers the usable surface of the product, the product is not an imitation of natural stone. It can therefore not be considered as an article of artificial stone of heading 6810 (see also the Harmonized System Explanatory Notes to heading 6810, third paragraph).
The plastic material is the most important component in terms of product use. It gives the shower tray tensile strength, chemical resistance and impermeability to water and thereby its essential character. The minerals contained serve as a filler.
Consequently, the product is to be classified under CN code 3922 10 00 as shower-bath of plastics.
Tariff Classification
Customs Directorate
10th Floor South East
Alexander House
21 Victoria Avenue
Southend-on-Sea
Essex SS99 1AA
Email: tariff.classification@hmrc.gov.uk
This Tariff Notice is published for information purposes only.
Published 13 December 2022