NCS/ARS/CL/10317

You have applied for the tariff classification of Chewing Gum Base, imported in rectangular slabs and packed in cartons of 32.90 kg each at the time of importation.

  PRODUCT ANALYSIS

The product under consideration is a food-grade chewing gum base, which constitutes the insoluble, masticatory component of finished chewing gum. It is presented as a solid mass, off-white to light brown in colour, tasteless and odourless in its imported state.

The gum base provides elasticity, chew texture, and structural integrity to chewing gum. It is not intended for direct consumption as imported but serves exclusively as a raw material for further industrial processing in chewing gum production.

According to the Material Safety Data Sheet (MSDS) submitted, the product consists of the following components:

1. Styrene-Butadiene Rubber (SBR)

SBR is a synthetic elastomer that forms the structural backbone of the gum base. It provides the characteristic chewiness, resilience, and elasticity of chewing gum. Being insoluble in saliva, it ensures that the gum maintains its structure during mastication.

In gum base formulation, SBR serves as the primary elastomer responsible for stretchability and recovery properties.

2. Glycerol Ester of Gum Rosin

Glycerol ester of gum rosin functions primarily as an elastomer plasticizer (tackifier). It improves cohesiveness of the SBR matrix, enhances chewability, and modifies elasticity to prevent excessive toughness. It also acts as a compatibilizer between rubber and other constituents, thereby contributing to smooth texture and controlled chew consistency.

In standard formulations, the rosin-to-SBR ratio commonly ranges between 1:1 and 4:1 by weight, depending on the desired texture and tack characteristics.

3. Plasticizers

Plasticizers such as soy lecithin, petroleum wax, and mono- and diglycerides of fatty acids are incorporated to soften the rubber matrix and improve processability.

Their functions include:

• Reducing stiffness of the rubber base
• Enhancing flexibility and pliability
• Improving blending and homogenization during manufacture
• Contributing to smooth texture and controlled chew properties

These agents prevent brittleness and excessive hardness of the gum base.

4. Calcium Carbonate

Calcium carbonate is an insoluble mineral filler forming the largest proportion of the composition. It provides:

• Structural bulk and body
• Firmness and density control
• Cost efficiency as an inert filler

It serves as the principal structural mass within the formulation.

5. Antioxidant – Butylated Hydroxytoluene (BHT)

BHT is added in very small quantities (≤ 0.1%) as a stabilizer to prevent oxidative degradation of the elastomeric components. Its function is to extend shelf life, prevent hardening and brittleness, maintain stability during storage and processing etc.

TARIFF CLASSIFICATION ANALYSIS

Note 5(B) to Chapter 40 of the Harmonised System distinguishes between natural or synthetic rubber in primary forms that have not been compounded (Headings 40.01 and 40.02), and Compounded rubber (Heading 40.05).

The Note permits the presence of certain substances (e.g., mineral oils, emulsifiers, anti-tack agents) in small amounts in rubbers of Headings 40.01 and 40.02, provided that the rubber retains its essential character as a raw material.

The Explanatory Notes clarify that such substances in “small amounts” generally do not exceed:

• 5% for mineral oil or similar additives; and
• Less than 2% for special-purpose additives.

In the present case, the product contains:

• 19–25% glycerol ester of gum rosin (elastomer plasticizer/tackifier)
• 8–14% plasticizers
• 58.5–62.5% calcium carbonate

The quantity of non-rubber constituents substantially exceeds the permissible limits for rubber in primary form under Headings 40.01 or 40.02. The rubber component (SBR) constitutes only 6–10% of the total composition and does not impart the essential character of the product as un-compounded rubber.

Accordingly, the product qualifies as compounded rubber, unvulcanised, in primary form (rectangular slabs).

The Explanatory Notes to Heading 40.05, Part (B), specifically recognize compounded rubbers not containing carbon black or silica and allow the presence of fillers, plasticizers, tackifiers, antioxidants and similar additives — consistent with the composition of the product under review.

Based on the composition, functional characteristics, and presentation of the product, the chewing gum base is properly classified under Tariff Subheading 4005.99.00.00 - Compounded rubber, unvulcanised, in primary forms or in plates, sheets or strip – Other at 5% rate of duty and 7.5% VAT in accordance with the ECOWAS Common External Tariff (CET) 2022–2027.

LEGAL FRAMEWORK

GIR 1 & 6