NCS/ARS/CL/10288

You have applied for the tariff classification of KRONES COLFIX HM 8057 (Hotmelt Labelling Adhesive), imported in solid pillow-shaped blocks and packaged in 15 kg cartons.

PRODUCT ANALYSIS

According to the documentation submitted, KRONES COLFIX HM 8057 is a thermoplastic hot-melt adhesive specifically formulated for industrial labelling applications. It is designed for the high-speed application of Oriented Polypropylene (OPP) labels onto containers made of polyethylene terephthalate (PET) and glass, particularly in the beverage and food packaging industries.

The adhesive is intended to be melted in specialised hot-melt application equipment, in that when heated, it becomes a low-viscosity liquid that is applied to the label or container surface. Upon cooling, it rapidly solidifies to form a strong, flexible bond without the use of water or organic solvents.

KRONES COLFIX HM 8057 is formulated to provide:

• Excellent adhesion to PET and glass substrates;
• High heat resistance to withstand transportation and storage under elevated temperatures;
• Good flexibility and bond integrity under refrigerated and cold-chain conditions;
• Fast setting characteristics suitable for high-speed bottling and packaging lines; and
• Reliable adhesion for OPP wrap-around labelling applications.

Based on the submitted Safety Data Sheet and technical documentation, the product consists principally of the following components:

The product is a prepared adhesive composed of synthetic resins, tackifiers, plasticisers, elastomeric polymers and stabilising additives. It is presented in a form suitable for industrial use as a hot-melt adhesive and does not constitute a chemically defined compound or polymer in primary form.

TARIFF CLASSIFICATION

Part (B), Paragraph (4) of the Explanatory Notes to Heading 35.06 state that the heading includes prepared adhesives consisting of mixtures of resins, plasticisers, waxes, rubber, tackifying agents and other additives, whether solvent-based or solvent-free, provided they are prepared for use as adhesives.

Heading 35.06 of the Harmonized System covers:

"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."

KRONES COLFIX HM 8057 is a prepared hot-melt adhesive consisting of a blend of hydrogenated hydrocarbon resin, rosin ester resin, mineral oil, SBS polymer and antioxidants, specifically manufactured and presented for industrial adhesive applications. 

Accordingly, the product is classified under tariff subheading 3506.91.00.00 - Prepared glues and other prepared adhesives, not elsewhere specified or included – 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