Below is an explanatory note published by the WCO:
"Combinations of plastics and materials other than textiles
This chapter also covers the following products , whether they have been obtained by a single operation or by a number of succesive operations provided that they retain the essential character of articles of plastics:
(a) Plates, sheets, etc., incorporating a reinforcement or a supporting mesh of another material (wire, glass fibres, etc.) embedded in the body of the plastics."
There are 3 further clauses in this section describing various forms of plastic, but it is item (a) that I need to interpret. (My interpretation is different to that of an HMRC officer, and has a substantial impact in the amount of duty payable on the product in question.
So what I need to work out is whether the 'reinforcement' needs to be embedded in the body of the plastic in order for this clause to apply? or is it the case that any reinforcement would apply and it is only the mesh that would have to be embedded in the plastic?