Classification of thermoplastic pellets (masterbatches)

With the Implementing Regulation (EU) 2018/267, the Commission defines the classification of thermoplastic pellets (so-called masterbatches) in the Combined Nomenclature (CN). Accordingly, depending on the main constituent, they must be classified under subheading 3302 9090 as other fragrances or under subheading 3808 9110 as insecticides.

Classification of masterbatches as other fragrances

Affected are thermoplastic pellets consisting of various substrates, such as lavender oil/ peppermint oil/ citronellal/sodium benzoate or a polymer (ethylene vinyl acetate (EVA)) or a low density polyethylene (PE-LD). Such masterbatches are used as raw materials for the absorption of essential oils during the plastic transformation process. They serve as bite and animal protection.

Essential oils constitute the main component of masterbatches, which is why, according to the Commission, classification in heading 3901 is excluded, since the polymer content serves only as a carrier of essential oils. The essential character is characterised by essential oils for defence against rodents, termites and other animals, which is why they are to be classified under CN code 3302 9090 as other mixtures of fragrances and mixtures based on several of those substances, of a kind used as raw materials for industry.

Classification of masterbatches as insecticides

This refers to goods in the form of thermoplastic pellets consisting of permethrin (ISO)/ thymol/ eugenol/ citral/ denatonium benzoate/ benzoic acid derivatives/ lidocaine (INN)/ a polymer (ethylene-vinyl acetate (EVA)) or low density polyethylene (PE-LD). The masterbatches described above are used as raw material for the uptake of insecticides during the plastic conversion process, which is intended to prevent bites and damage to finished plastic products by termites.

A classification in heading 3901 is excluded, according to the Commission, since the polymers would only serve as carriers of insecticides. A classification in heading 3302 (see above) is excluded because only traces of essential oils are contained in the goods and therefore they would not constitute the essential character of the goods. The main constituents are insecticides (permethrin), which would give the product its essential character. The product should therefore be classified under CN code 3808 9110 as an insecticide based on pyrethroids.

Have your listing checked now.

Get 15 minutes free initial consultation now!+49 40 369615-0or send an e-mail

 

Lawyer Dr. Tristan Wegner

Your consultant

ABC-Straße 21
20354 Hamburg
T +49 (0) 40 / 36 96 15 0
F +49 (0) 40 / 36 96 15 15
E ow@owlaw.com