Service classification of plastic manufacturing services clarifies scope for third party contract manufacturing and intermediate plastic parts. The Scheme classifies moulding, pressing, stamping, extruding and similar plastic manufacturing as service codes 99892 and 998920, covering manufacturing by plasticization processes or working on hard plastics to third party specifications, including use of reinforcing fibres and processes such as vacuum plating, moulding of thermo materials, and production of cellular, stratified, reinforced, rolled, calendered or extruded plastic parts; it notes intermediate products are often not identifiable in the Harmonized System and relies on the Modified UN Central Product Classification for scope.
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Provisions expressly mentioned in the judgment/order text.
Service classification of plastic manufacturing services clarifies scope for third party contract manufacturing and intermediate plastic parts.
The Scheme classifies moulding, pressing, stamping, extruding and similar plastic manufacturing as service codes 99892 and 998920, covering manufacturing by plasticization processes or working on hard plastics to third party specifications, including use of reinforcing fibres and processes such as vacuum plating, moulding of thermo materials, and production of cellular, stratified, reinforced, rolled, calendered or extruded plastic parts; it notes intermediate products are often not identifiable in the Harmonized System and relies on the Modified UN Central Product Classification for scope.
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