NCS/ARS/CL/10426

We acknowledge receipt of your application for an Advance Ruling on the tariff classification of Epoxy Resin, imported in 200-litre steel drums.

PRODUCT ANALYSIS

Based on the submitted documentation, the product is a clear, viscous, uncured liquid epoxy resin imported in bulk as a raw material. It is used as the principal resin component in the manufacture of epoxy-based flooring screeds, industrial floor coatings, and injection repair systems. The product is intended for further formulation and curing during the production of finished epoxy systems.

According to the submitted Safety Data Sheet (SDS), the product is an unmodified liquid epoxide resin in its primary, uncured form, comprising:

• 75–90% Bisphenol A diglycidyl ether (DGEBA), chemically designated as 2,2'-[(1-Methylethylidene) bis (4,1-phenyleneoxymethylene)] dioxirane (CAS No. 1675-54-3), an organic chemical compound, primarily used as a key building block and liquid resin for epoxy formulations; and
• 10–25% Oxirane, 2-[(C12–14-alkyloxy) methyl] derivatives (CAS No. 68609-97-2), a reactive mono-epoxide diluent incorporated to reduce viscosity and improve handling and processing characteristics. The diluent remains chemically reactive and becomes chemically incorporated into the cured epoxy polymer network during the curing process.

The product is therefore a modified liquid epoxy resin formulation, comprising a Bisphenol A-based epoxy resin and a reactive glycidyl ether diluent. The reactive diluent functions solely to improve the processing characteristics of the resin and does not alter the essential character of the product as an epoxide resin in primary form.

The submitted documentation further indicates that the product contains no added organic solvents, volatile organic compounds (VOCs), pigments, mineral fillers, reinforcing materials, amine-based curing agents, or other additives that would convert it into a prepared coating, adhesive, or other formulated product. It is imported exclusively as a primary epoxy resin raw material for subsequent formulation and curing in the manufacture of epoxy flooring, coating, and repair systems.

TARIFF CLASSIFICATION

The product under consideration is an unmodified liquid epoxide resin consisting principally of Bisphenol A diglycidyl ether (DGEBA), together with a reactive glycidyl ether diluent. It is a chemically synthesised polymeric material imported in its primary, uncured liquid form for subsequent industrial use.

By virtue of its composition and condition as imported, the product falls within the scope of Heading 39.07, which covers:

"Polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallyl esters and other polyesters, in primary forms."

The Explanatory Notes to Heading 39.07 expressly provide that the heading covers epoxide (epoxy) resins, whether or not modified, provided they are presented in primary forms. Pursuant to Note 6 to Chapter 39, the expression "primary forms" includes liquids, viscous liquids, pastes, dispersions, emulsions, suspensions and other uncured forms. As the product is imported as an uncured liquid epoxy resin, it satisfies the requirements of both the legal note and the Explanatory Notes for classification under Heading 39.07.

The presence of a reactive glycidyl ether diluent does not alter the essential character of the product as an epoxide resin in primary form. The diluent serves only to modify the resin's viscosity and processing characteristics while remaining chemically reactive during the curing process. Consequently, the product retains the character of an epoxide resin of Heading 39.07.

Accordingly, the product is properly classified under tariff subheading 3907.30.00.00 - Epoxide resins, attracting a 5% rate of import duty and 7.5% VAT in accordance with the ECOWAS Common External Tariff (CET) 2022–2027.

LEGAL JUSTIFICATION

• GIR 1 and 6, 
• Note 6 to Chapter 39
• Explanatory Notes to Heading 39.07