When a product consists of plastic and one or more other material, it’s necessary to determine which material gives the article its essential character. If the essential character is a material other than plastic, it must be classified under a heading covering that material. Example If this guidance does cover your item, you’ll still need to look up the full commodity code to use in your declaration on the appropriate tariff. Heading 3917 covers hollow products that are generally used for moving gases or liquids. These products include:

doors and windows (including their frames, thresholds and permanent fittings and mountings, such as knobs and handles) If you’re importing goods into Northern Ireland from outside the UK and the EU, and the goods are at risk of onward movement to the EU, you should use the Northern Ireland (EU) Tariff. If this guidance does not cover your specific item in detail and you’re importing goods into Great Britain, you can search for it in the Online Trade Tariff. Heading 3918 covers wall and ceiling coverings made of plastic. To be classified under this heading, they must: Manufactured articles of plastic that are not classified in chapter 39 are listed in legal note 2 to chapter 39.waste, parings and scrap of a single thermosetting material, or of 2 or more thermoplastic materials mixed together (even if transformed into primary materials) injection moulding – used to form plastics into hollow shapes (for example, bottles and containers, toys or petrol tanks) extrusion – used to create shapes by forcing material through a metal forming die (for example, film, sheet, rods, profile shapes, tubes or pipes) Articles of plastic that are broken, worn or clearly not usable for their original purpose are classified under heading 3915. They must also be either:

polyacetals, other polyethers and epoxide resins, polycarbonates, alkyd resins, polyallyl esters and other polyesters (classified under heading 3907) If the product has an internal cross-section that is not round, oval, rectangular (length not exceeding 1.5 times the width) or in the shape of a regular polygon, it is not to be regarded as tubes, pipes and hoses but as profile shapes. Plastic wall and ceiling coverings Semi-manufactured and finished products are classified under headings 3916 to 3926. When classifying products in chapter 39, you must consider if the product: The bulk of these products are classified in chapter 39, however there are some exceptions (such as plastics containing precious metals or for the use of their recovery). See products excluded from chapter 39. Polymers in primary formsPlastics containing precious metal compounds of a kind, used principally for the recovery of precious metal, are classified under heading 7112. More information Storage & organisation Furniture Textiles Kitchenware & tableware Kitchens Lighting Decoration Rugs, mats & flooring Beds & mattresses Baby & children Smart home Bathroom products Laundry & cleaning Plants & plant pots Home electronics Home improvement Outdoor living Food & beverages Christmas Shop Shop by room Copolymers refer to polymers in which no single monomer makes up 95% or more of the total weight of the polymer content. petroleum resins, coumarone-indene resins, polyterpenes, polysulphides and polysulphones (classified under heading 3911) flexible tubes of plastics, reinforced with fine wire braiding (not sterilised) – intended for use by medical professionals to insert a stent into a body

seamless plastic tubing that shrinks when heat is applied (to fit around inserted objects) – generally used to protect electrical wires There are 3 processes that can be used to turn polymers in primary forms into finished products. These are:

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This guidance refers to chapters and headings in the UK Global Online Tariff. If you’re importing goods into Northern Ireland, or if this guidance does not include your item, read more information. Chemically modified polymers, where only appendages to the main polymer chain have been changed by chemical reaction, are classified in the heading for the unmodified polymer. Common abbreviations for plastics and polymers If you’re importing goods into Northern Ireland from outside the UK, and the EU and the goods are not ‘at risk’ of onward movement to the EU, you should also use the Online Trade Tariff.