HS Code for Gypsum plaster

Gypsum plaster is classified under HS code 2520.20. This classification is situated within Chapter 25, which encompasses salt, sulfur, earths, and stone, as well as plastering materials. Heading 2520 specifically covers gypsum and anhydrite, and the subheading 2520.20 is designated for plasters consisting of calcined gypsum or calcium sulfate. The classification process involves identifying that the gypsum has undergone a calcination process (heating to remove water of crystallization), which transforms it from the crude mineral state (2520.10) into a material that sets when mixed with water. The Harmonized System allows for the inclusion of small quantities of additives in this code, such as accelerators to speed up the hardening process or retarders to delay it. Furthermore, the plaster may be colored or specially prepared for specific applications like dental or surgical use, provided it does not contain other materials that would move it to a different chapter.

Products Included

• Calcined gypsum
• Plaster of Paris
• Dental plaster (calcined gypsum based)
• Surgical plaster
• Plaster with added accelerators or retarders

Common Misclassification

Gypsum plaster is often confused with crude gypsum, which is classified under 2520.10. The difference is that 2520.10 is for the uncalcined mineral, while 2520.20 is for the processed powder. It is also frequently misclassified under 3214.10, which covers painters' fillings and glaziers' putty; however, 3214.10 is for prepared mixtures ready for use, often containing binders like polymers. Another misclassification occurs with Portland cement (2523.29), which is a different chemical composition entirely. Finally, if the plaster is already formed into boards or tiles, it must be classified in Chapter 68 rather than Chapter 25.

FAQ

What is the HS code for gypsum plaster?

The HS code for gypsum plaster is 2520.20. This code covers plasters consisting of calcined gypsum or calcium sulfate, including those with added accelerators or retarders for construction or medical use.

Can dental plaster be classified here?

Yes, dental plasters consisting of calcined gypsum are classified under 2520.20. However, if they are prepared as 'dental wax' or 'dental impression compounds' with complex additives, they may fall under 3407.00.