Published advance ruling · Classification
NCS/ARS/CL/10287
- Advance ruling number
- NCS/ARS/CL/10287
- System reference
- 10287
- Date of issue
- 2026-06-16
- Category
- Classification
- Name of applicant
- Withheld — applicant details are not published
- Product
- KRONES Colfix HM 8045 (HOT-MELT ADHESIVE)
- Product specification / details
You have applied for the tariff classification of KRONES Colfix HM 8045 (hot-melt adhesive), imported in pillow-shaped form and packed in 15 kg cartons.
PRODUCT ANALYSIS
KRONES Colfix HM 8045 is a synthetic polymer-based hot-melt adhesive with high elasticity, specifically formulated for the application of plastic labels to PET, PVC, PE, and glass containers. The product is particularly suitable for labeling carbonated beverage containers due to its flexibility and strong bonding characteristics.
The product is formulated by the following chemical component:
Component Function in the Adhesive Rosin Ester (30–40%) A tackifying resin derived from rosin (a natural resin obtained from pine trees) that improves the adhesive's initial tack, bonding strength, and adhesion to various surfaces. Glycerol Rosin Ester (20–30%) A modified rosin resin produced by reacting rosin with glycerol. It enhances tack, cohesion, heat stability, and compatibility with synthetic polymers used in hot-melt adhesives. EVA Polymer (<10%) Ethylene Vinyl Acetate (EVA) is a thermoplastic copolymer that provides flexibility, toughness, elasticity, and good adhesion properties. It serves as one of the primary polymeric binders in the adhesive. Synthetic Rubber SIS (<15%) Styrene-Isoprene-Styrene (SIS) is a thermoplastic elastomer that improves flexibility, elasticity, and pressure-sensitive adhesive properties. It helps the adhesive withstand movement and vibration without cracking. Synthetic Rubber SBS (<15%) Styrene-Butadiene-Styrene (SBS) is another thermoplastic elastomer that enhances strength, resilience, impact resistance, and flexibility. It contributes to the adhesive's ability to maintain bonds under varying conditions. Naphthenic Oil (<20%) A petroleum-derived process oil used as a plasticizer. It reduces viscosity, improves flow during application, and increases flexibility of the adhesive after cooling. Mineral Pharma Grade Oil (<15%) A highly refined mineral oil used as a plasticizer and processing aid. It improves flexibility, reduces brittleness, enhances processing characteristics, and contributes to the stability of the adhesive formulation. The product is presented as a prepared adhesive consisting of a mixture of tackifying resins, synthetic polymers, synthetic rubbers, and mineral oils formulated to provide adhesive properties. The individual constituents lose their separate identity in the finished product and collectively perform the function of an industrial hot-melt adhesive.
TARIFF CLASSIFICATION
Based on the above analysis, Part (B), paragraph (4) of the Explanatory Notes to heading 35.06 covers:
"Preparations specially formulated for use as adhesives, consisting of polymers or blends thereof of headings 39.01 to 39.13 which, apart from any permitted additions to the products of Chapter 39 (fillers, plasticisers, solvents, pigments, etc.), contain other added substances not falling in that Chapter (e.g., waxes, rosin esters, unmodified natural shellac)."
Accordingly, the product falls under tariff heading 35.06 – 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 1 kg.
More specifically, the product is effectively classified in tariff subheading 3506.91.00.00 – Other; Adhesives based on polymers of headings 39.01 to 39.13 or on rubber at 10% rate of duty and 0% VAT in line with the ECOWAS Common External Tariff (CET) 2022–2027.
LEGAL JUSTIFICATION
GIR 1 & 6
- Tariff classification / rules of origin
- 3506.91.00.00
- Legal framework (GIRs) applied / PFTA RoO criteria (ETLS, AfCFTA)
- Not stated