Customs classification can be challenging. So here is the solution to our challenge.
What was the product CN Code you came up with?
To recall, apart from this picture, this is what we know about the product:
It has 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 ‘gel-coat’ (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.
This is our justification. Did you get to the same results?
As you know, there is no fixed rule, but any justification should clearly answer the question: Why is this code correct and give reasons backed up by the rules of classification? If questioned by the authorities, what argument are you going to give?
Here is what we suggest:
For the interpretation of the EU Combined Nomenclature and the phrasing of CN codes 3922 and 3922 10 00, we have applied the general interpretative rules 1, 3 (b), and 6.
The product is not a natural stone replica, since the plastic covering covers the useable surface.
As a result, it cannot be classified as a piece of artificial stone under topic 6810. (see also the Harmonized System Explanatory Notes to heading 6810 , third paragraph).
In terms of product utilisation, the plastic material is the most significant component. It provides the shower tray with its important characteristics of tensile strength, chemical resistance, and water impermeability. The minerals in the mix act as a filler.
As a result, the product will be classed as a shower-bath of plastics under CN code 3922 10 00.
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