2520.20.00.00 - Plasters

This HTS category, 2520.20.00.00, specifically covers "Plasters." This encompasses a broad range of products primarily derived from calcined gypsum or calcium sulfate. These plasters are typically in powder form and, when mixed with water, harden to create a solid material. The scope includes plasters that may be colored for decorative purposes and those that contain small quantities of additives, such as accelerators to speed up setting time or retarders to slow it down, without fundamentally altering their nature as plastering materials.

Distinguishing this category from its sibling, 2520.10.00.00 (Gypsum; anhydrite), is crucial for accurate classification. While both are derived from calcium sulfate, 2520.10.00.00 covers the raw, uncalcined forms of gypsum and anhydrite. In contrast, 2520.20.00.00 is reserved for these materials after they have undergone calcination, a process that involves heating to remove water, making them suitable for plastering applications. This key processing difference differentiates the raw mineral from the manufactured plastering material.

As a leaf node within the HTS, this category does not have further subdivisions. Therefore, classification under 2520.20.00.00 relies on identifying the product as calcined gypsum or calcium sulfate intended for plastering purposes. Practical classification criteria would include examining the product's physical state (typically a powder), its primary composition, and its intended use in construction or other applications where a setting plaster is required. The presence or absence of minor coloring agents or setting modifiers does not typically shift classification away from this category, provided the fundamental nature as plaster remains.