Classification of Processed or Finished Products
When classifying processed or finished plastic products, it is helpful to know as much as possible about them, especially:
The function or purpose of the products.
The polymer from which they are made.
The manufacturing method.
The function or role of the products is essential for classifying them correctly. The composition and manufacturing method can also be useful for classifying products correctly, although this is not always the case.
However, to speed up the classification process, it is a great idea to have all this information available.
Manufacturing Techniques
To manufacture finished products, polymers in primary forms are processed using three different methods:
Injection molding is used to form plastic into hollow profiles, such as bottles and containers, toys, or fuel tanks.
Compression molding is used to create specific shapes using a mold, such as knobs and handles for frying pans, griddles, pots, or electrical accessories, such as plugs, sockets, or lamp fittings.
Extrusion creates shapes by forcing the material through a metal forming die; for example, films, sheets, rods, profiles, tubes, or pipes.
Classification of Specific Types of Processed or Finished Products
If waste, scrap, and offcuts (heading 3915) have been processed into a primary form, they must be classified as such under the appropriate heading, from 3901 to 3914.
When classifying tubes (heading 3917), it should be noted that the definition covers all hollow products, whether semi-manufactured or finished, that are used to transport gases or liquids, such as ribbed irrigation hoses, perforated tubes, or flat tubes.
However, if the products have an internal cross-section that is not round, oval, rectangular, or any other regular polygon, they must be classified as profiles.
To classify a product as a plastic wall or ceiling covering (heading 3918), its width must exceed 54 centimeters; this heading includes plastics permanently affixed to a backing other than paper. In addition, the plastic sheet must be decorated by inlaying, coloring, printing, or graining, in order to distinguish it from certain types of decorative paper.
Certain very specific products are classified as plastic construction materials (heading 3925).
This heading specifically covers:
Tanks, cisterns (including septic tanks), vats, and similar containers with a capacity exceeding 300 liters.
Structural elements used in the construction of floors, walls, partitions, ceilings, or roofs.
Gutters and their accessories.
Doors, windows, and their frames, casings, and thresholds.
Railings, handrails, and similar barriers.
Shutters, blinds (including Venetian blinds), and similar items, as well as their parts and accessories.
Large shelving units designed to be permanently assembled and secured, for example, in stores, workshops, or warehouses.
Architectural decorative motifs, for example, moldings, domes, or finials.
Fittings and hardware for permanent attachment to doors, windows, stairs, walls, and other parts of a building, in particular, handles, knobs, hooks, brackets, towel racks, switch plates, and other protective plates.
In some cases, textile material may be added to plastic products to reinforce them. If the plastic is cellular and has been covered with fabric on only one side, it should be classified under the appropriate heading in Chapter 39. If the plastic is covered on both sides, the products should be classified as textiles under the appropriate heading in Chapter 59.
Source: http://trade.ec.europa.eu