Classification of plaster mixtures upheld under Heading 3214.90 after Chapter 25 exclusion for mixed products.

Imported goods described as plaster grey, plaster white, Easy Render, thick Render and Silk Finish Grey/White were treated as mixtures of sand, cement and small additives, so they could not remain within Chapter 25 under Chapter Note 1, which excludes mixtures from that chapter. Reading the HSN with the relevant chapter notes, the goods were instead classifiable as plaster materials under Heading 3214.90. The importer's claim for Chapter 25 classification was rejected, and classification under Heading 3214.90 was sustained.

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Issues: Whether the imported goods, described as plaster grey, plaster white, Easy Render, thick Render and Silk Finish Grey/White, were classifiable under Chapter 25 as claimed by the importer or were excluded by the chapter notes and classifiable under Heading 3214.90.

Analysis: The goods were found to be mixtures of sand, cement and small amounts of additives. Chapter Note 1 to Chapter 25 excludes products of that chapter when they are in the form of mixtures. On reading the HSN and the relevant chapter notes, the goods could not be retained in Chapter 25. Since the imported goods were admittedly used as plaster materials, the classification under Heading 3214.90 was upheld.

Conclusion: The classification under Heading 3214.90 was sustained and the importer's claim to classification under Chapter 25 was rejected.

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