NCS/ARS/CL/10165

You have applied for the Tariff Classification of KRONES Colfix HM 8032 which is an adhesive to be used for affixing plastic labels to PET, PVC, PE and PP containers.

KRONES Colfix HM 8032 is a synthetic polymer-based hotmelt adhesive used for affixing plastic labels to Polyethlylene Teraphthalate (PET), Polyvinyl chloride (PVC), Polypropylene (PP), Polyethlylene (PE), glass and metal containers which can be applied with a nozzle, roller or glue wheel. It can also be used for packs with carbonated contents as it is extremely elastic. 

THE COMPOSITION OF KRONES Colfix HM 8032

According to the information provided in the submitted Proforma Invoice and Material Safety Data Sheet (MSDS), KRONES ColFix HM 8032 put up in 704 unlabelled pieces (16-kg-Carton) is a Synthetic polymer-based hotmelt adhesive with the following physical properties:

1. Viscosity: approximately 750 mPa.s (millipascal-seconds), indicating a relatively low viscosity, making it easy to apply and process.

2. Melting point/Softening point: around 60°C, which is the temperature at which the adhesive changes from a solid to a molten state, allowing it to flow and bond materials.

3. Density: 0.95 g/cm³, which is relatively low, indicating a lightweight adhesive.

4. Colour: pale yellow, which is a typical colour for many hotmelt adhesives.

5. Form: big pillow form, which is a common packaging format for hotmelt adhesives, allowing for easy handling and application.

CLASSIFICATION

Consequently, KRONES Colfix HM 8032 is classified under Tariff Heading 3506 “prepared glues and other prepared adhesives, not elsewhere specified or included; products suitable for use as glues or adhesives, put up for retail sale as glues or adhesives, not exceeding a net weight of 1kg” and Sub Heading 3506.91 given that 39.01 to 39.13 specified in subheading 3506.91.00.00 covers the materials used in production of glues for affixing plastic labels to PET, PVC, PE, PP, glass and metal containers.   

Consequently, the Tariff Classification will be 3506.91.00.00 at 10% duty rate with 0% VAT in the ECOWAS CET 2022 -2027.

LEGAL FRAMEWORK

GIR 1 and 6