Commission Implementing Regulation (EU) 2022/788
Of 16 May 2022 — CELEX 32022R0788
Description of the goods
A shower-bath, in the form of a flat tray, made out of a mixture of minerals and plastics and a white outer plastic coating. The product is by weight composed of the following: — 65 % calcium carbonate; — 28 % polyester resin; — 5 % silicon dioxide; — 2 % polyester ‘gel-coat’ (outer surface). The mineral components (calcium carbonate and silicon dioxide) are made out of marble chips, quartz or finely crushed granite. The production process involves first mixing the mineral component with plastic material (polyester resin). That mixture is then poured into a mould, which is lined with the polyester ‘gel-coat’, and the polyester resin is finally cured. See image (*1).
Reasons
Classification is determined by general rules 1, 3 (b) and 6 for the interpretation of the Combined Nomenclature and the wording of CN codes 3922 and 3922 10 00. As the plastic coating covers the usable surface of the product, the product is not an imitation of natural stone. It can therefore not be considered as an article of artificial stone of heading 6810 (see also the Harmonized System Explanatory Notes to heading 6810, third paragraph). The plastic material is the most important component in terms of product use. It gives the shower tray tensile strength, chemical resistance and impermeability to water and thereby its essential character. The minerals contained serve as a filler. Consequently, the product is to be classified under CN code 3922 10 00 as shower-bath of plastics.