NCS/ARS/CL/10424

You have applied for the tariff classification of SOLIDBOND 117 (General Purpose Builder's Epoxy Paste Adhesive), imported in 0.5-litre or 1-litre kits.

PRODUCT DESCRIPTION AND ANALYSIS

Based on the technical literature, Safety Data Sheets (SDS), product data sheets, and other supporting documentation submitted, SOLIDBOND 117 is a two-component, solvent-free, silica-filled epoxy paste adhesive specially formulated for general-purpose bonding and repair applications in the construction industry. The product is presented as a complete adhesive system comprising Part A – SOLIDBOND 117 GP Epoxy (Base Resin) and Part B – SOLIDBOND 117 GP Activator (Hardener), which are packaged together in predetermined proportions for mixing immediately prior to application.

The product is designed to provide a medium working time and may be smoothed with water during application. After mixing in the prescribed 1:1 ratio by volume, the epoxy resin reacts chemically with the amine curing agent through an irreversible curing process to form a cross-linked thermosetting polymer network. The cured adhesive exhibits high mechanical strength, excellent chemical resistance, and durable bonding performance, making it suitable for structural bonding, anchoring, crack repair, gap filling, and general construction and maintenance works.

The product is intended for bonding a wide variety of construction materials, including concrete, steel, masonry, ceramics, natural stone, and fibreglass, where high bond strength and long-term durability are required.

The functional composition of the product is as follows:

Part A – Base Resin

• Bisphenol A diglycidyl ether (DGEBA) epoxy resin (CAS No. 1675-54-3): 50–60% 
• Silica fillers: 30–39% 
• Titanium dioxide (CAS No. 13463-67-7): 1–2% 

Part B – Activator (Hardener)

• Proprietary amine curing agent blend: 30–40% 

The epoxy resin and curing agent are supplied in separate containers to prevent premature curing during storage. The silica fillers function primarily as reinforcing and rheological (how materials deform and flow) modifiers, improving viscosity, dimensional stability, gap-filling capability, and compressive strength, while titanium dioxide serves as a pigment and enhances opacity. 

According to the submitted technical documentation, the product possesses the following principal characteristics:

TARIFF CLASSIFICATION

In accordance with Note 3 to Section VI of the Harmonized System, goods put up in sets consisting of two or more separate constituents, some or all of which fall within Section VI and are intended to be mixed together to obtain a product of Section VI or VII, are to be classified in the heading appropriate to the final product, provided that the constituents are:

1. clearly identifiable, by the manner in which they are put up, as being intended to be used together without first being repacked;
2. presented together; and
3. identifiable, by their nature or by their relative proportions, as being complementary to one another.

Furthermore, the Explanatory Notes to Chapter 32 clarify that certain products, including mastics of heading 32.14, may consist of separate constituents that require mixing immediately before use, such as the addition of a hardener. Such products remain classifiable in their respective headings provided they satisfy the conditions set out in Note 3 to Section VI. 

In addition, the Explanatory Notes to heading 35.06 expressly provide that the heading excludes "products having the character of mastics, fillings, etc., of heading 32.14."

The documentation submitted indicates that SOLIDBOND 117 is supplied as a two-component system comprising Part A (Epoxy Base Resin) and Part B (Activator/Hardener), packaged together in predetermined proportions. The application instructions specify that each component is stirred separately before both components are combined on a clean flat board and thoroughly mixed with a spatula for approximately 4–5 minutes prior to application. The product cannot perform its intended function unless the two components are mixed immediately before use.

The product therefore satisfies all the requirements of Note 3 to Section VI, namely:

• the resin and hardener are clearly intended to be used together without repacking; 
• they are presented together as a complete retail kit; and 
• they are complementary components, specifically formulated in predetermined proportions to produce the finished adhesive upon mixing. 

The curing reaction between the epoxy resin and the amine hardener produces a rigid thermosetting material suitable for structural bonding, filling, and repair, characteristics consistent with the scope of Heading 32.14, which covers glaziers' putty, grafting putty, resin cements, caulking compounds and other mastics.

Accordingly, by application of GRIs 1 and 6, Note 3 to Section VI, and the Explanatory Notes to Chapter 32, SOLIDBOND 117 (General Purpose Builder's Epoxy Paste Adhesive) falls under Heading 32.14 and is properly classified in tariff subheading 3214.10.10.00 – Glaziers' putty, grafting putty, resin cements, caulking compounds and other mastics, attracting a 10% rate of import duty and 7.5% Value Added Tax (VAT), in accordance with ECOWAS Common External Tariff (CET) 2022–2027

LEGAL JUSTIFICATION

• GRIs 1 and 6 
• Note 3 to Section VI of the HS 
• Explanatory Notes to Chapter 32 (4th Paragraph)
• Explanatory Note to Heading 35.06 (Last Paragraph)