NCS/ARS/CL/10262

You have applied for the tariff classification of Polypropylene Copolymers, branded as COSMOPLENE FC9413P and COSMOPLENE FC9413G. These products are imported in 25kg resin bags, packed in 650kg jumbo bags or in sea bulk containers.

PRODUCT ANALYSIS

Ethylene-Propylene Copolymer is a class of synthetic rubber produced by copolymerizing ethylene(C2H4) and propylene (C₃H₆), in combination with other chemical compounds.

From your documentation, the goods under review are propylene-ethylene random copolymers, represented by the following Chemical Structure: -

• C₃H₆ a single monomer (known as propylene or propene).
• (C₃H₆)ₙ - The parentheses around C₃H₆ and the subscript 'n' indicates that the propylene monomer is repeated 'n' times to form a long polymer chain of propylene units.
• “[C₃H₆]ₙ with random [C₂H₄]” Means that ethylene (C₂H₄) units are randomly inserted into the polypropylene chain, thereby creating a propylene-ethylene random copolymer.

The random incorporation of ethylene units reduces crystallinity of polypropylene, improves transparency, heat-sealing properties, stiffness, and adhesion compared to regular polypropylene.

According to your documentation, COSMOPLENE FC9413P and FC9413G are specifically designed for Extrusion coating on BOPP (Biaxially Oriented Polypropylene) film used in packaging materials for snack foods, instant noodles, candies, and other food products that require clarity and durability.

Furthermore, your supporting document states that COSMOPLENE FC9413P and FC9413G are in their primary forms, supplied in pellets, granules, or powder form, as raw materials for the processing of plastics, used in producing packaging materials for snack food, instant noodle, candy and many other foods packaging material which require clarity.

TARIFF CLASSIFICATION

Note 4 to chapter 39 states that “...copolymers” covers all polymers in which no single monomer unit contributes 95% or more by weight to the total polymer content... it further states that ...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.

In view of the above, and from your supporting document, Propylene constitutes 82% – 88% by weight of the copolymer, making it a Polymer of Propylene.

Consequently, the product falls under heading 3902- Polymers of Propylene or of other olefins, in primary forms, and is effectively classifiable in subheading 3902.30.00.00 – Propylene Copolymers, at 5% Rate of Duty and 7.5% VAT, in line with the ECOWAS C.E.T 2022 – 2027.

LEGAL FRAMEWORK

GIR 1 & 6