WCO Explanatory Notes reproduced for reference. © World Customs Organization. Verify against official WCO publication.
68.09 - Articles of plaster or of compositions based on plaster. 6809.11 6809.19 6809.90 - Boards, sheets, panels, tiles and similar articles, not ornamented : - - Faced or reinforced with paper or paperboard only - - Other - Other articles These articles may be dyed, varnished, waxed, lacquered, bronzed, gilded or silvered (by any process), or sometimes coated with asphalt; they may also be reinforced. The heading includes panels, boards, sheets or tiles, sometimes faced with paperboard, used in the building industry; and moulded articles such as casts, statues, statuettes, rosettes, columns, bowls, vases, ornamental goods, industrial moulds. The heading excludes : (a) Plaster-coated fiacture bandages put up for retail sale (heading 30.05), and plaster hcture splints (heading 90.21). (b) Panels, etc., agglomerated with plaster, of heading 68.06 or 68.08. (c) Anatomical models, models of crystals, geometric models, relief maps and other models, designed solely for demonstrationalpurposes, of heading 90.23. (d) Tailor's dummies, etc. (heading 96.18). (e) Original sculptures and statuary (heading 97.03).
Notes. 1.- This Chapter does not cover : (a) Goods of Chapter 25; (b) Coated, impregnated or covered paper and paperboard of heading 48.10 or 48.11 (for example, paper and paperboard coated with mica powder or graphite, bituminised or asphalted paper and paperboard); (c) Coated, impregnated or covered textile fabric of Chapter 56 or 59 (for example, fabric coated or covered with mica powder, bituminised or asphalted fabric); (d) Articles of Chapter 71; (e) Tools or parts of tools, of Chapter 82; (f) Lithographic stones of heading 84.42; (g) Electrical insulators (heading 85.46) or fittings of insulating material of heading 85.47; (h) Dental burrs (heading 90.18); (ij) Articles of Chapter 91 (for example, clocks and clock cases); (k) Articles of Chapter 94 (for example, furniture, luminaires and lighting fittings, prefabricated buildings); (l) Articles of Chapter 95 (for example, toys, games and sports requisites); (m) Articles of heading 96.02, if made of materials specified in Note 2 (b) to Chapter 96, or of heading 96.06 (for example, buttons), of heading 96.09 (for example, slate pencils), heading 96.10 (for example, drawing slates) or of heading 96.20 (monopods, bipods, tripods and similar articles); or (n) Articles of Chapter 97 (for example, works of art). 2.- In heading 68.02 the expression “worked monumental or building stone” applies not only to the varieties of stone referred to in heading 25.15 or 25.16 but also to all other natural stone (for example, quartzite, flint, dolomite and steatite) similarly worked; it does not, however, apply to slate.