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. Plastics containing precious metal compounds of a kind, used principally for the recovery of precious metal, are classified under heading 7112. More information Semi-manufactured and finished products are classified under headings 3916 to 3926. When classifying products in chapter 39, you must consider if the product:

extrusion – used to create shapes by forcing material through a metal forming die (for example, film, sheet, rods, profile shapes, tubes or pipes) There are 3 processes that can be used to turn polymers in primary forms into finished products. These are: polyacetals, other polyethers and epoxide resins, polycarbonates, alkyd resins, polyallyl esters and other polyesters (classified under heading 3907) 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.flexible tubes of plastics, reinforced with fine wire braiding (not sterilised) – intended for use by medical professionals to insert a stent into a body 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.

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. ExampleHeading 3917 covers hollow products that are generally used for moving gases or liquids. These products include: