NCS/ARS/CL/10405

You have applied for the tariff classification of Breathable Polyethylene (PE) Film, imported in roll form in the following specifications:

• 190 mm × 15 gsm;
• 390 mm × 15 gsm, incorporating a one-colour printed wetness indicator; and
• 650 mm × 25 gsm, unbreathable, light blue in colour.

PRODUCT ANALYSIS

The product under consideration is a polyethylene (PE) film manufactured by extrusion from a blend of linear low-density polyethylene (LLDPE), low-density polyethylene (LDPE), calcium carbonate, and other functional additives. It is supplied in roll form for further conversion into disposable hygiene and medical products such as disposable baby diapers, sanitary napkins, adult incontinence products, medical gowns, surgical drapes, and other hygiene and healthcare articles.

The breathable variants are produced using a controlled stretching process that creates a network of microscopic pores around the dispersed calcium carbonate particles within the polyethylene matrix. This microporous structure allows the transmission of water vapour while preventing the penetration of liquid water and other bodily fluids, thereby providing an effective moisture barrier with breathability. Such properties make the film particularly suitable for applications requiring comfort, dryness, and protection.

The 390 mm × 15 gsm variant incorporates a one-colour printed wetness indicator, which serves as a visual indicator by changing appearance upon exposure to moisture. The printing is incidental to the product's intended use and does not alter its essential character as a polyethylene film.

The 650 mm × 25 gsm variant is an unbreathable polyethylene film manufactured without the microporous structure. It functions solely as an impermeable moisture barrier and is coloured light blue through the incorporation of pigments during manufacture.

According to the submitted Material Safety Data Sheet (MSDS), the product is made up of the following:

Although the product contains a substantial proportion of calcium carbonate, the polyethylene resins constitute the continuous polymer matrix and impart the essential character of the finished film. The calcium carbonate functions primarily as a functional filler to facilitate the formation of the microporous structure and enhance the physical properties of the film. 

Consequently, the presence of the mineral filler does not alter the essential nature of the product as a polyethylene film for tariff classification purposes.

TARIFF CLASSIFICATION

Based on the product description and analysis above, and having regard to the Explanatory Notes to Heading 39.20, which cover plates, sheets, film, foil and strip of plastics that are non-cellular and not reinforced, laminated, supported or similarly combined with other materials (other than those of Headings 39.18 and 39.19), the product is classifiable under Heading 39.20, which provides for:

"Other plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced, laminated, supported or similarly combined with other materials."

Accordingly, the appropriate tariff classification for each product variant is as follows:

The above classifications have been determined in accordance with the provisions of the ECOWAS Common External Tariff (CET) 2022–2027.

LEGAL JUSTIFICATION

GIR 1 & 6