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This heading covers articles of plaster or of plastering materials, coloured or not, such as stucco (plaster mixed with a solution of glue, and which, after moulding, often has the superficial appearance of marble), fibrous plaster (plaster reinforced with wisps of tow, etc., and generally mixed with a solution of gelatin or glue), alumed plaster (also called Keene's cement or English cement), and similar preparations which may contain textile fibres, wood fibre, sawdust, sand, lime, slag, phosphates, etc., but in which plaster is the essential element.
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 fracture bandages put up for retail sale (heading 30.05), and plaster fracture 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 demonstrational purposes, of heading 90.23. (d) Tailor's dummies, etc. (heading 96.18). (e) Original sculptures and statuary (heading 97.03).
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