Subheading 680990 of the Combined Nomenclature covers articles of plaster or of compositions based on plaster, other than boards, sheets, panels, tiles and similar articles of subheading 680910 used for surfacing walls and ceilings. Chapter 68 CN covers articles of stone, plaster, cement, asbestos, mica and similar materials. Plaster in the context of heading 6809 refers to calcined calcium sulphate (gypsum plaster, CaSO4) and compositions based thereon. Subheading 680990 encompasses, inter alia, plaster ornaments, decorative ceiling roses, cornice mouldings, architectural details, plaster statuettes and figurines, gypsum partition boards not qualifying as panels under subheading 680910, and specialised gypsum building products. Note 1 to Chapter 68 excludes goods classified in Chapter 25 (crude or unprocessed gypsum), and classification in subheading 680990 requires confirmation that the product is a finished article of plaster, not a semi-processed material. The key distinction from subheading 680910 is that subheading 680990 covers articles other than boards, sheets, panels and tiles designed for surfacing walls or ceilings — the functional end-use of the product is the decisive criterion. Importers should also verify whether the product qualifies as a construction product within the meaning of Regulation (EU) No 305/2011 (CPR — Construction Products Regulation). Where a plaster article is used in construction and is covered by a relevant harmonised standard or European Technical Assessment (ETA), it requires CE marking and a Declaration of Performance (DoP) before being placed on the EU market.

The import of articles of plaster classified under subheading 680990 into the European Union is governed by the Union Customs Code (Regulation (EU) No 952/2013). The importer must hold a valid EORI number and submit a customs declaration with the correct CN code and country of origin. The most significant regulatory requirement for this product category is Regulation (EU) No 305/2011 on construction products (CPR). Plaster articles used in construction — such as gypsum board systems, suspended ceiling components or partition wall elements — may be covered by harmonised European standards (hEN) of the EN 520 series (gypsum plasterboard), EN 15283 (gypsum fibre boards) or EN 14190, in which case CE marking and a Declaration of Performance (DoP) are mandatory. Plaster ornaments and purely decorative elements that do not constitute construction products within the meaning of the CPR are not required to bear CE marking but must comply with the general product safety requirements of Regulation (EU) 2023/988 (GPSR). Required import documentation includes: commercial invoice with a technical description of the goods, transport document, product specification indicating composition and intended use. For construction products, the Declaration of Performance (DoP), CE marking and a copy of the relevant harmonised standard are required. Current MFN duty rates must be verified in the TARIC database of the European Commission.

Importers of plaster articles classified under subheading 680990 should verify current MFN duty rates and available tariff preferences for the specific country of origin in the TARIC database. Preferential rates may be available under EU free trade agreements, the Generalised Scheme of Preferences (GSP) or autonomous tariff suspensions. Imports from countries subject to EU trade restrictive measures may be subject to additional restrictions. When classifying goods in subheading 680990, it is essential to distinguish plaster products from cement or concrete articles (Chapter 6810) and from ceramic tiles and slabs (headings 6907 to 6908). Plaster (hydrated or anhydrous calcium sulphate) is the defining base material — if the article is manufactured from a mixture of plaster and other binding materials, it is necessary to determine which material gives the article its essential character in accordance with GRI 3b. The HS Explanatory Notes to heading 6809 provide detailed guidance on the scope of this heading. Articles of plaster imported from third countries are not subject to the Carbon Border Adjustment Mechanism (CBAM) established by Regulation (EU) 2023/956, as plaster articles (subheading 680990) are not listed in that regulation. Where classification is uncertain, it is advisable to apply for a Binding Tariff Information (BTI) ruling from the competent customs authority. All applicable trade measures are available in the TARIC database of the European Commission.

Other articles of plaster or plaster compositions under CN 6809 90 carry a 0% EU duty. Covers plasterboard, stucco and decorative plaster elements. CE marking required for plasterboard.