NCS/ARS/CL/10196

You have requested a tariff classification ruling for the product, ICHEMMELT-R DECOLOURANT with the chemical name Poly (Dimethyl Diallyl Ammonium Chloride) imported in 4,950 drums of 210kg each.

Description:   
 According to the MSDS and other supporting documents provided, ICHEMELT-R which is a water-based, non-flammable, presented in liquid form. The active ingredient in said to be Poly (Dimethylallyl Ammonium Chloride (PolyDADMAC), a synthetic water-soluble polymer manufactured through the polymerization (creation of multiple DADMAC units) of Dimethyl Diallyl Ammonium Chloride (DADMAC)and Ammonium Chloride.

PolyDADMAC is a flocculant, a chemical formulation used in bleaching, purification and de-inking processes to remove impurities. It works by promoting the clumping of suspended particles in a liquid, allowing them to aggregate into larger clusters making them easier to remove. 

Classification Analysis:   

Note 3(c) to chapter 39 states inter alia that the heading covers chemically synthesized polymers including other synthetic polymers with at least 5 monomer units. However, there is no indication of the number of monomer units in the Chemical Analysis report provided to qualify ICHEMELT - R as a polymer of DADMAC and therefore does not merit classification in chapter 39.

However, DADMAC, which is often used as a disinfectant and industrial cleaning agent is within the class of Quaternary Ammonium Compounds with positively charged ions (Cations) and described extensively in the Explanatory Note (I) (2) to heading 3402 as a cationic organic surface-active agent.

Accordingly, the tariff classification of ICHEMELT- R is 3402.41.90.00 as ‘Other organic surface-active agents, whether or not put up for retail sale, - Cationic, - Other’, with a duty rate of 20% and VAT 7.5% in the ECOWAS Common External Tariff 2022 - 2027.

Justification and Legal Framework

GIR 1 and 6