NCS/ARS/CL/10376

You have applied for the tariff classification of KMELT TECHNOLOGY R-690 (Hot Melt Labelling Adhesive), imported in solid pillow-shaped blocks and packaged in 18 kg cartons.

PRODUCT ANALYSIS

KMELT TECHNOLOGY R-690 is a synthetic polymer-based hot melt adhesive specifically formulated for industrial labelling applications in the beverage and food packaging industries. It is supplied in solid pillow-shaped blocks and is designed for use in high-speed rotary labelling machines to bond paper and polypropylene (PP) labels onto plastic containers, including polyethylene terephthalate (PET), polyvinyl chloride (PVC), and polyethylene (PE) bottles.

The adhesive exhibits excellent tack, high bond strength, and superior resistance to moisture, condensation, and temperature variations, enabling labels to remain firmly attached during refrigerated storage, transportation, and handling under humid conditions. As a thermoplastic adhesive, it is applied in the molten state and solidifies rapidly upon cooling, producing a durable and flexible bond.

According to the Safety Data Sheet (SDS), the product consists of the following principal components:

• Hydrocarbon Resins (5–60%) – Synthetic tackifying resins that provide adhesion, improve wetting characteristics, and enhance bond strength.
• Styrene-Isoprene-Styrene (SIS) Polymer (5–40%) – A thermoplastic elastomer that forms the primary adhesive matrix, imparting elasticity, flexibility, and cohesive strength.
• Plasticiser (1–30%) – Improves flexibility, reduces melt viscosity, and enhances processing characteristics while maintaining adhesion over a broad temperature range.
• Antioxidant (0.10–1.5%) – Stabilises the formulation by preventing thermal and oxidative degradation during manufacture, storage, and repeated heating.

The formulation is characteristic of a prepared hot melt adhesive, consisting of synthetic polymers, tackifying resins, plasticisers, and stabilising additives compounded to produce an adhesive with properties specifically tailored for industrial labelling applications.

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..."

KMELT TECHNOLOGY R-690 is a prepared adhesive obtained by blending synthetic polymers, hydrocarbon resins, plasticisers, and antioxidants to produce a finished industrial adhesive, as such the product therefore falls within Heading 35.06 as a prepared adhesive. 

Accordingly, KMELT TECHNOLOGY R-690 (Hot Melt Labelling Adhesive) is correctly classified in 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