Classifying plastics for import and export
Get help to classify plastics for import and export.
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.
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 forms
These are classified in headings 3901 to 3914 and can be defined as:
- liquids, pastes, including dispersions (such as emulsions and suspensions) and solutions
- blocks or irregular shapes
- lumps
- powders (including moulding powders)
- granules
- flakes
- other similar bulk forms
To classify polymers in primary forms, you must identify the main monomer.
Examples of polymers are:
- polyacetals, other polyethers and epoxide resins, polycarbonates, alkyd resins, polyallyl esters and other polyesters (classified under heading 3907)
- polyamides (classified under heading 3908)
- amino-resins, phenolic resins and polyurethanes (classified under heading 3909)
- silicones (classified under heading 3910)
- petroleum resins, coumarone-indene resins, polyterpenes, polysulphides and polysulphones (classified under heading 3911)
Examples of monomers are:
- ethylene (classified under heading 3901)
- propylene (classified under heading 3902)
- styrene (classified under heading 3903)
- vinyl chloride or other halogenated olefins (classified under heading 3904)
- vinyl acetate or of other vinyl esters and other vinyl polymers (classified under heading 3905)
- acrylate for use in acrylic polymers (classified under heading 3906)
Copolymers refer to polymers in which no single monomer makes up 95% or more of the total weight of the polymer content.
Copolymers (including co-polycondensates, co-polyaddition products, block copolymers and graft copolymers) are classified in whichever heading covers the main comonomer.
If a main comonomer cannot be identified, the product should be classified in the heading (relevant to each of the comonomers) which is last in numerical order. For example, a copolymer made up of 50% ethylene (heading 3901) and 50% propylene (heading 3902) will be classified in heading 3902.
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
Abbreviations and their meanings include:
- ABS which stands for Acrylonitrile-butadiene-styrene
- BDS which stands for Butadiene-styrene block copolymer
- CA which stands for Cellulose acetate
- CB which stands for Cellulose butyrate
- CE which stands for Cellulose and cellophane
- EVA which stands for Ethylene-vinyl acetate
- GPPS which stands for General-purpose polystyrene
- GRP which stands for Glass-reinforced plastic
- HDPE which stands for High-density polyethylene
- HIPS which stands for High-impact polystyrene (toughened polystyrene)
- LDPE which stands for Low-density polyethylene
- LLDPE which stands for Linear Low-density polyethylene
- MF which stands for Melamine formaldehyde
- OPP which stands for Orientated polypropylene
- PA which stands for Polyamide (nylon)
- PA 6 which stands for Nylon 6
- PA 6 6 which stands for Nylon 6 6
- PA 4 6 which stands for Nylon 4 6
- PA 6 10 which stands for Nylon 6 10
- PA 11 which stands for Nylon 11
- PA 12 which stands for Nylon 12
- PBT which stands for Polybutylene terephthalate
- PC which stands for Polycarbonate
- PE which stands for Polyethylene
- PET which stands for Polyethylene terephthalate
Waste, parings and scrap
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:
- manufacturing waste (such as shavings, dust and trimmings)
- waste, parings and scrap of a single thermosetting material, or of 2 or more thermoplastic materials mixed together (even if transformed into primary materials)
Processed or finished products
Semi-manufactured and finished products are classified under headings 3916 to 3926. When classifying products in chapter 39, you must consider if the product:
- is cellular
- has been covered with the textile fabric on one face only
If the plastic is covered with textile on both faces, it is classified as a textile in chapter 59.
When classifying these products, you need to know:
- their function or role
- the polymer they’re made of
- how they were made
There are 3 processes that can be used to turn polymers in primary forms into finished products. These are:
- injection moulding – used to form plastics into hollow shapes (for example, bottles and containers, toys or petrol tanks)
- compression moulding – used to form specific shapes using a mould (for example, knobs and handles for saucepans, irons or cookers or electrical fittings such as plugs, sockets and lamp fittings)
- extrusion – used to create shapes by forcing material through a metal forming die (for example, film, sheet, rods, profile shapes, tubes or pipes)
Hollow products for moving gases or liquids
Heading 3917 covers hollow products that are generally used for moving gases or liquids. These products include:
- tubes, such as:
- perforated tubes
- lay-flat tubing
- seamless plastic tubing that shrinks when heat is applied (to fit around inserted objects) – generally used to protect electrical wires
- flexible tubes of plastics, reinforced with fine wire braiding (not sterilised) – intended for use by medical professionals to insert a stent into a body
- hoses, such as ribbed garden hoses
- pipes
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
Heading 3918 covers wall and ceiling coverings made of plastic. To be classified under this heading, they must:
- be in rolls, with a width no less than 45 centimetres
- be suitable for wall or ceiling decoration
- consisting of plastics fixed permanently on a backing of any material (other than paper)
This is to differentiate them from some wallpapers.
The layer of plastics (on the face side) can be:
- grained
- embossed
- coloured
- design-printed
- otherwise decorated
Builders’ wares of plastic and reservoirs, tanks and similar containers
Heading 3925 covers:
- builders’ wares of plastic and covers, including:
- structural elements used in floors, walls or partitions, and ceilings or roofs
- doors and windows (including their frames, thresholds and permanent fittings and mountings, such as knobs and handles)
- shutters, blinds (including Venetian blinds), parts and fittings
- balconies, balustrades, fencing, gates and similar barriers
- large-scale shelving for assembly and permanent installation (for example, those for use in shops, workshops or warehouses)
- permanent fittings and mountings for staircases, walls or other parts of buildings (for example, hooks, brackets, towel rails, switch-plates and other protective plates)
- ornamental architectural features (for example, flutings, cupolas and dovecotes)
- gutters and gutter fittings
- containers of a capacity more than 300 litres including:
- reservoirs
- tanks, such as septic tanks
- vats
Products excluded from chapter 39
Manufactured articles of plastic that are not classified in chapter 39 are listed in legal note 2 to chapter 39.
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
Plastics containing precious metal compounds of a kind, used principally for the recovery of precious metal, are classified under heading 7112.
More information
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.
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.
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 cover your item, you’ll still need to look up the full commodity code to use in your declaration on the appropriate tariff.
Updates to this page
Last updated 26 April 2017 + show all updates
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The finished and processed products section has been updated.
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The further information section has been updated to show the change of contact details.
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First published.