TMI Blog2018 (9) TMI 691X X X X Extracts X X X X X X X X Extracts X X X X ..... om the above, it is evident that the product in hand is classifiable under Heading 32141000 of the Customs Tariff. The other probable chapter heads under which the said product may be classified as stated by the applicant, do not merit the classification as Chapter 2830 90 20 covers Polysulphides. As per explanatory notes to HSN, the polysulphides classified here are mixtures of sulphides of same metal. The polysulphide in question is an organic compound and is a synthetic rubber. Therefore, the product under consideration is not classifiable under this heading - Chapter 3506 91 covers adhesives based on polymers of headings 3901 to 3913 or on rubber. As per explanatory notes to HSN, The heading excludes products having the character of mastics, fillings, etc., of heading 3214. Therefore the product under consideration is not classifiable under this heading - Chapter 3911 covers polysulphides. As per explanatory notes to HSN, Polysulphides are polymers characterised by the presence of monosulphide linkages in the polymer chain...In polysulphides each sulphur atom is bound on both sides by carbon atoms, as opposed to the thioplasts of Chapter 40, which contain Sulphur-sulphur lin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is mixed with resin and applied on the surface. After mixing resin and hardener, the polymerisation is initiated at room temperature which proceeds further until it is cured. The applicant has stated that, the relevant product for this application is polysulphide sealants. There are five competing headings in which the said product can be covered. They are: Heading 3214; Heading 2830; Heading 3911; Heading 4002; Heading 3506. 3. The applicant has further stated that * Customs Tariff Heading (hereinafter referred to as CTH) 3214 covers various types of mastics viz., glaziers putty, grafting putty, resin cements, caulking compounds and other mastics; painters fillings; non-refractory surfacing preparations for facades, indoor walls, floors, ceilings or the like. Sealants are also known in the trade by their generic name mastics . The product in question is a mastic based on rubber which after the addition of hardener is used as mastics. HSN Explanatory Notes provides that mastics based on rubber are covered under CTH 3214.Further, in view of Note 3 to Section VI (under which the heading 3214 falls) the fact that the product in question has two components and these two co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s of Chapter 40, which contain sulphur-sulphur linkages. The synthesis of polysulphide rubber isnNa2S2 +nCl-R-Cl- 2nNaCl+-[R-S-S]. Thus, classification under Heading 3911 can also be ruled out. * Heading 4002 covers synthetic rubber and factice derived from oils, in primary forms or in plates, sheets or strip; mixtures of any product of heading 4001 with any product of this heading, in primary forms or in plates, sheets or strip . The term synthetic rubber is defined in Note.4 to Chapter.40 to include thioplasts. The product in question contains polysulphide rubber which is a thioplast, a synthetic rubber covered under CTH 4002.But the product in question is not polysulphide rubber alone but also contains the hardener and is presented together as a set. While the General Rules of Interpretation (GRI) provide means for classification of products presented as sets under Rule 3(b) in terms of GRI I, the application of the Rules could be resorted to only when the Section or Chapter Notes are not of help in classifying the product. Therefore, it would be necessary to look at the relevant Section and Chapter Notes before resorting to the GRIs. In the present case, as discussed abov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Appearance Smooth paste Colour Brown Mixed adhesive Mixing ratio 92:08 Colour Grey The resin here is a polysuphide where each sulphur atom is bound on both sides by carbon atoms.The synthesis of polysulphide rubber is nNa2S2 +nCl-R-Cl- 2nNaCl+- [R-S-S]. After opening the container, hardener is mixed with resin and applied on the surface by means of flat tools or specially made guns. After mixing resin and hardener, the polymerisation is initiated at room temperature which proceeds further until it is cured. The mixed paste cures into a semi-stiff rubbery mass and acts as a sealant between the surfaces. Sealants are also known in the trade by their generic name mastics . These mastics/sealants are commonly used for sealing expansion joints where large movement is anticipated in concrete construction and for joints between diverse construction materials like glass, aluminium, steel, cladding, glazing, tilling, tanks, internal and water retaining structures. It is also used for sealing expansion joints where ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re present, as being complementary one to another. As per Harmonised System of Nomenclature, the general explanation of the above Note 3 is as follows: Note 3 : This Note deals with the classification of goods put up in sets consisting of two or more separate constituents, some of which fall in section VI. The Note is, however, limited to sets of which the constituents are intended to be mixed together to obtain a product of Section VI or VII. Such sets are to be classified in the leading appropriate to that product provided that the constituents meet conditions (a) to (c) of the Note Applying the above, to the case at hand, it is evident that the base and the curing agent are presented in a single pack and are intended to be used together and complimentary to one another. Thereby, the conditions of the section Note 3 is satisfied. When the conditions are satisfied, then, if on mixing, the resultant is a product of Section VI or VII, then such sets are to be classified in the heading appropriate to that product Mastics are spelt in heading 3214(under Section VI) of the Tariff. From the above, it is evident that the product in hand is classifiable under He ..... X X X X Extracts X X X X X X X X Extracts X X X X
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