NCS/ARS/CL/10409

You have applied for the tariff classification of SINAPOL SPC 577 and SINAPOL SPC 685/C, imported in 250 kg drums.

PRODUCT ANALYSIS

the products are industrial polymeric materials principally used as binders and film-forming agents in the manufacture of coatings, paints, inks and other related formulations.

SINAPOL SPC 577 is a polymeric material, formed principally from styrene and butyl acrylate, suitable for use as a binder in industrial formulations, particularly where a combination of film formation, adhesion and resistance to environmental conditions is required. Styrene contributes properties such as hardness, rigidity, gloss and durability, while butyl acrylate contributes flexibility, adhesion and film-forming characteristics.

 According to the submitted MSDS, the product contains the following:

The presence of water at not less than 50% indicates that the product is supplied as an aqueous polymer preparation/dispersion, rather than as a dry polymer.

The isothiazolone compounds are present at a very low concentration and function primarily as preservatives/biocides to control microbial growth in the water-based preparation. Ammonia is present in a minor quantity and may function as a pH-adjusting or neutralising agent. These substances do not constitute the principal polymeric component of the product.

SINAPOL SPC 685/C is also a polymeric preparation, principally composed of styrene and acrylic monomers. The polymeric component provides the product with its principal binding and film-forming properties.

When incorporated into paints, coatings, inks or similar formulations, the polymer can provide:

• film formation, by forming a continuous polymeric film after application and drying;
• binding properties, by holding pigments, fillers and other constituents together;
• adhesion, by promoting attachment of the coating to the substrate;
• hardness and flexibility, through the combined characteristics of styrene and acrylate components;
• surface properties, including gloss and appearance; and
• durability and resistance, including resistance to water and environmental exposure.

According to the submitted technical documentation, the product is composed of:

The composition demonstrates that the product contains approximately 40% polymer-forming monomeric components and 60% water. The styrene and acrylic components are the principal constituents responsible for the polymeric properties of the preparation, while the water serves as the dispersion/carrier medium.

TARIFF CLASSIFICATION

Based on the foregoing description and product analysis, SINAPOL SPC 577 and SINAPOL SPC 685/C are water-based styrene-acrylic polymer preparations, comprising styrene and acrylic-type monomers dispersed in an aqueous medium.

In accordance with Note 4 to Chapter 39, the term “copolymers” covers “all polymers in which no single monomer unit contributes 95% or more by weight to the total polymer content.” Since both products are formed from more than one polymer-forming monomer, and no single monomer unit contributes 95% or more by weight of the total polymer content, they meet the definition of copolymers for the purposes of Chapter 39.

Furthermore, Note 6 to Chapter 39 provides that the expression “primary forms” applies only to the following forms:

(a) Liquids and pastes, including dispersions (emulsions and suspensions) and solutions; and
(b) Blocks of irregular shape, lumps, powders (including molding powders), granules, flakes and similar bulk forms.

In the present case, SINAPOL SPC 577 and SINAPOL SPC 685/C are imported in liquid form as water-based polymer preparations, with the polymer dispersed in an aqueous medium. They therefore fall within the scope of “primary forms” as defined in Note 6(a) to Chapter 39.

Additionally, subparagraph (a) of the Subheading Notes to Chapter 39 provides specific guidance for the classification of polymers, including copolymers and chemically modified polymers. Where, within the same series, there is a subheading designated “Other,” subparagraph (3) provides that chemically modified polymers are to be classified in the subheading designated “Other,” provided that they are not more specifically covered by another subheading.

• Also, since the product is supplied in an aqueous medium (water-based), it is excluded from classification under Chapter 32 by virtue of Note 4 to Chapter 32, which provides that heading 32.08 covers solutions (other than collodions) consisting of products specified in headings 32.01 to 32.13 in volatile organic solvents, provided that the weight of the solvent exceeds 50% of the weight of the solution. Since the subject product is formulated in water rather than a volatile organic solvent, it does not meet this specific criterion and is therefore excluded from the scope of heading 32.08.

Having regard to the composition, physical form and nature of the products, and in the absence of a more specific subheading, the products are appropriately classified under Heading 39.03, which covers “Polymers of styrene, in primary forms.”

Accordingly, the tariff classification of the products is as follows:

1. SINAPOL SPC 577 (Styrene Copolymer) is properly classified under tariff subheading 3903.90.00.00 – Other, attracting 5% Rate of Duty and 7.5% VAT, in accordance with the ECOWAS Common External Tariff (CET) 2022–2027. 
2. SINAPOL SPC 685/C (Styrene Copolymer) is properly classified under tariff subheading 3903.90.00.00 – Other, attracting 5% Rate Duty and 7.5% VAT, in accordance with the ECOWAS Common External Tariff (CET) 2022–2027. 

LEGAL JUSTIFICATION

The classification is supported by the following provisions:

• GIR 1 & 6 
• Note 4 to Chapter 39 
• Note 6(a) to Chapter 39 
• Subheading Note 1(a)(3) to Chapter 39
• Note 4 to chapter 32