HS 252020 Plasters

Quick Answer: HS Code 252020 specifically covers "Plasters," encompassing gypsum plasters and anhydrite plasters, whether calcined or not, and mixtures thereof. This classification includes products like plaster of Paris, used extensively in construction, medical applications, and artistic molding. For importers and exporters, understanding the duty landscape is crucial. The United Kingdom and the European Union generally apply a 0.00% ad valorem duty rate, indicating duty-free entry for these products. In contrast, the United States imposes a specific duty rate of $1.38 per tonne, with some provisions for duty-free treatment under specific trade programs or conditions. Importers should verify eligibility for such programs to optimize costs. Accurate classification under 252020 is vital to ensure correct duty assessment and compliance with respective national customs regulations.

What Are the Import Duty Rates?

🇬🇧 United Kingdom

Code MFN Preferential Unit
2520200000 0.00 % — —

🇪🇺 European Union (TARIC)

Code MFN Preferential Unit
2520200000 0.00 % — —

🇺🇸 United States (HTSUS)

Code MFN Preferential Unit
2520200000 Free — ["t"]

Duty rates sourced from the USITC (US International Trade Commission) Harmonized Tariff Schedule (HTS) (accessed 2/22/2026), EU TARIC – DG TAXUD (Directorate-General for Taxation and Customs Union) (accessed 2/22/2026), and UK Trade Tariff – HMRC (His Majesty's Revenue and Customs) (accessed 2/22/2026).

Data compiled and presented by HSRates.

How Has Trade Volume Developed?

How to Classify This HS Code?

What products does HS 252020 cover?

This subheading covers plasters, specifically those consisting of calcined gypsum or calcined calcium sulphate, whether or not coloured, but not including plasters specially prepared for dentistry. The WCO Harmonized System Explanatory Notes for Heading 2520 clarify that this includes plaster of Paris, which is essentially calcined gypsum. This classification encompasses the raw or semi-finished material used in construction, sculpture, and other industrial applications, provided it meets the chemical composition and processing criteria. The USITC Harmonized Tariff Schedule (HTS) and EU TARIC system align with this definition, focusing on the calcined nature of the gypsum as the primary characteristic for inclusion.

What falls outside HS 252020?

The following products are excluded from HS 252020: plasters specially prepared for dentistry, which are classified under HS 3006.40.00. Additionally, prepared binders for foundry moulds or cores, based on chemical products, are excluded and typically fall under HS 3824.50.00. Gypsum itself, not calcined, is classified under HS 2520.10.00. Furthermore, articles made of plaster, such as statues or decorative elements, are excluded from this raw material subheading and would be classified according to their material composition and function, often in Chapter 68 or Chapter 69, depending on the specific article and manufacturing process.

What are common classification mistakes for HS 252020?

A common error is misclassifying dental plasters under HS 252020. Dental plasters, despite being derived from gypsum, are specifically prepared for medical or dental applications and are explicitly excluded by the WCO Explanatory Notes, leading to their classification under HS 3006.40.00 as "Dental cements and other dental fillings; bone reconstruction cements." Another mistake involves classifying gypsum that has not undergone calcination under this subheading, which correctly belongs to HS 2520.10.00. Importers may also incorrectly classify finished plaster articles, such as plasterboard or decorative items, under this raw material code, violating General Interpretative Rule (GRI) 2(a) and 3(a) which prioritize the finished article's characteristics and function.

How should importers classify products under HS 252020?

The correct procedure for classifying products under HS 252020 involves verifying that the product is indeed calcined gypsum or calcined calcium sulphate and is not specially prepared for dentistry. Importers should obtain a detailed product specification sheet from the manufacturer, including the chemical composition and manufacturing process, specifically confirming the calcination step. If there is any doubt regarding the "specially prepared for dentistry" exclusion, a chemical analysis or a binding tariff information (BTI) ruling from the relevant customs authority (e.g., US Customs and Border Protection or an EU member state customs authority) should be sought. This proactive approach ensures compliance and avoids potential penalties for misclassification, aligning with the precise definitions provided by the WCO and national tariff schedules.

Which HS Codes Are Related?

HS 252010 HS 252220 HS 252620 HS 252520 HS 252390 HS 253020

Not the right code? Search all HS codes to find the correct tariff classification.

FAQ

What is the Most Favored Nation (MFN) duty rate for 'Plasters' under HS code 2520.20 in key markets?

The MFN duty rates for products classified under HS 2520.20 ('Plasters') vary by importing country. For example, as of current tariffs:

  • United States (USITC): The MFN (Normal Trade Relations - NTR) duty rate is Free (0.00% ad valorem).
  • European Union (TARIC): The MFN duty rate is 0.00% ad valorem.
  • United Kingdom (UK Trade Tariff): The MFN duty rate is 0.00% ad valorem.
  • Canada: The MFN duty rate is Free (0.00% ad valorem).

Importers should always verify the current rates directly with the respective customs authority's official tariff database for the most up-to-date and specific information.

What are the key classification criteria for 'Plasters' under HS 2520.20?

HS code 2520.20 specifically covers 'Plasters'. The primary classification criteria revolve around the material's composition and form. This heading typically includes gypsum plasters, anhydrite plasters, and other similar mineral-based plasters, whether or not calcined. It generally covers the raw or semi-processed material used for construction, molding, or other industrial applications, often requiring the addition of water to set. It's crucial to distinguish these from prepared plastering materials of heading 3214 (e.g., non-refractory surfacing preparations) or dental plasters of heading 3006. The WCO Explanatory Notes for Chapter 25 provide detailed guidance, emphasizing the mineral origin and the basic form of the plaster.

Are there any preferential duty rates available for 'Plasters' under HS 2520.20 through common trade agreements?

Yes, due to the generally low or free MFN duty rates for HS 2520.20 in many major economies, preferential rates often remain Free (0.00% ad valorem) under various trade agreements. For instance:

  • USMCA (United States-Mexico-Canada Agreement): Goods originating from Mexico or Canada and imported into the U.S. under HS 2520.20 are typically Free (0.00% ad valorem), provided they meet the rules of origin.
  • EU Free Trade Agreements (e.g., with Canada, Japan, Korea): Plasters originating from these partner countries and imported into the EU often benefit from 0.00% ad valorem duty rates.
  • UK Free Trade Agreements: Similar to the EU, the UK's FTAs generally maintain 0.00% ad valorem for originating goods under this heading.

Importers must ensure that the goods meet the specific Rules of Origin (ROO) criteria of the respective trade agreement and provide proper documentation (e.g., origin certificates) to claim preferential treatment.

What documentation is typically required for importing 'Plasters' under HS 2520.20?

Standard import documentation is generally required for 'Plasters' under HS 2520.20. This typically includes:

  1. Commercial Invoice: Detailing the goods, value, seller, and buyer.
  2. Packing List: Providing details of the shipment's contents and packaging.
  3. Bill of Lading or Air Waybill: The transport document.
  4. Customs Declaration: Submitted to the importing country's customs authority.
  5. Certificate of Origin: If claiming preferential duty rates under a Free Trade Agreement (FTA).
  6. Material Safety Data Sheet (MSDS/SDS): While not always a customs requirement, it is often necessary for occupational health and safety, transportation, and warehousing, especially for powdered materials.

Specific import licenses or permits are generally not required for basic plasters under this heading, but importers should always check for any country-specific regulations or environmental compliance requirements.