It is easier to correctly classify plastics and processed or finished plastic products if you understand the basic chemistry of plastics and how the products are manufactured.
If you import polymers in primary forms, it is essential that you know the chemical composition and which monomer is predominant within the polymer.
In the case of processed or finished articles, it is very helpful to know the details of the composition of the polymer used and the manufacturing process.
Remember that if the defining characteristic of the product is that it is made of plastic—as in the case of a plastic bottle or a plastic tube—it must be classified under tariff chapter 39. However, if the article falls under another chapter—as in the case of plastic toys—it must be classified under the appropriate heading.
This guide contains an overview of the basic chemistry of polymers, a brief summary of manufacturing processes, and practical tips for classifying specific processed or finished products.
Classification of Polymers by Primary Forms
The definition of “primary forms” is:
Liquids and pastes, including dispersions (emulsions and suspensions) and solutions; irregular blocks, pieces, lumps, powder (including molding powder), granules, flakes, and similar non-cohesive masses.
Polymers are large molecules composed of monomers, and their components are called monomeric units.
A monomer is a molecule or compound that generally contains carbon and can be converted into polymers, synthetic resins, or elastomers in combination with itself or with other similar molecules or compounds.
There are many different polymers with varying characteristics and properties, which are used for a variety of purposes.
For example, the construction industry commonly uses polyvinyl chloride (PVC) for fire-resistant double-pane windows.
Polypropylene and polyethylene terephthalate (PET) are commonly used to manufacture bottles.
To correctly classify your polymers into primary forms, you must identify the main monomers:
Ethylene polymers (heading 3901)
Propylene polymers (heading 3902)
Styrene polymers (heading 3903)
Polymers of vinyl chloride or other halogenated olefins (heading 3904)
Polymers of vinyl acetate or other vinyl esters and other vinyl polymers (heading 3905)
Acrylic polymers (heading 3906)
Polyacetals, other polyethers, and epoxy resins; polycarbonates; alkyd resins; allyl polyesters; and other polyesters (heading 3907)
Polyamides (heading 3908)
Aminoresins, phenolic resins, and polyurethanes (heading 3909)
Silicones (heading 3910)
Petroleum resins, coumarone-indene resins, polyterpenes, polysulfides, polysulfones (heading 3911)
Copolymers are produced by the simultaneous polymerization of two or more different monomers. They contain more than one type or repeating unit of monomer.
For example, the copolymer poly(ethylene-co-vinyl chloride) is formed by polymerizing ethylene and vinyl chloride.
For tariff classification purposes, the term “copolymer” covers all polymers in which no single monomer accounts for 95% or more by weight of the total polymer content.
Regardless of the method of production, copolymers (including copolycondensates, copolyaddition products, block copolymers, and graft copolymers) are classified under the heading covering the predominant comonomer. If no comonomer predominates, the products must be classified under the last heading in numerical order that is relevant to each comonomer.
Chemically modified polymers, in which only the side groups of the main polymer chain have been modified by chemical reaction, are classified under the heading for the unmodified polymer.
Source: http://trade.ec.europa.eu