NCS/ARS/CL/10230

We have received your application for the tariff classification of your products; Bondex 2545 and Bondex 5299 which will be imported each in a 240kg drum.

PRODUCT ANALYSIS

Bondex 2545 and Bondex 5299 are Styrene Copolymers which is a thick, milky liquid intended to be used as a primary binder based on the information provided in your MSDS.

TARIFF CLASSIFICATION

Note 4 to Chapter 39 which provides inter alia, ‘ The expression “copolymers” covers all polymers in which no single monomer unit contributes 95 % or more by weight to the total polymer content’, Additionally, it states, 'For the purposes of this Chapter, except where the context otherwise requires, copolymers (including co-Poly condensates, co-polyaddition products, block copolymers and graft copolymers) and polymer blends are to be classified in the heading covering polymers of that comonomer unit which predominates by weight over every other single comonomer unit. For the purposes of this Note, constituent comonomer units of polymers falling in the same heading shall be taken together.

According to the MSDS provided, Bondex 2545 and 5299 are copolymers which consists of monomer units of styrene, butyl acrylate and formaldehyde. None of the monomers are up to 95% by weight, however, amongst the monomer units, styrene predominates by weight at 42 - 46% & 42 -48% of total composition.

Accordingly, and in line with the legal provisions of Note 4 to Chapter 39, Bondex 2545 and Bondex 5299 which are copolymers of styrene are appropriately classified under heading 3903. as ‘polymers of styrene in primary forms’, and effectively classified under HS CODE 3903.90.00.00, at 5% Rate of Duty and 7.5% VAT in the ECOWAS CET 2022 - 2027.

LEGAL FRAMEWORK 

GIR 1 & 6