The EU posts classification decisions in their Offical Journal, however doe to keep a comprehensive list or register or all of then. These are, however, very important in correctly classifying products for customs purposes We, therefore, capture all EU classification decisions here, ordered by HS Chapter number.
Chapter 39 Plastics and articles thereof
Polyacrylic elastomers in the form of white blocs of approximately 63 × 40 × 15 cm and composed of:
— two or three types of acrylate monomers (ethyl acrylate and one or both of the two following monomers: n-butyl acrylate and 2-methoxyethyl acrylate),
— small amounts of cure-site monomers containing chlorine, epoxy or carboxyl groups. Those polyacrylic elastomers have an iodine value of less than 4.
The CN code is: 3906 90 90 as other - other - Acrylic polymers in primary forms
Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature and the wording of CN codes 3906, 3906 90 and 3906 90 90 .
The iodine value together with the presence of the cure-site monomers indicates an impossibility to vulcanise the goods using a regular sulphur system.
The goods can be vulcanised with non-sulphur containing systems. Specific types can be vulcanised with a soap/sulphur system in which the sulphur has the function of an accelerator and not of a vulcanising agent. In either system, the result of the vulcanisation is a C-O-C linkage.
Therefore, the goods do not fall within the definition of synthetic rubbers contained in Note 4(a) to Chapter 40 since they cannot be vulcanised with sulphur.
Consequently, the goods cannot be classified in Chapter 40.
Therefore, the goods are to be classified in CN code 3906 90 90 as other acrylic polymers in primary form.
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