Classification of mixtures as Prepared Rubber Accelerators affirmed where specific description and essential character align under GRI rules.

Sanceler EM-2, a deliberate mixture of five vulcanisation accelerators and polybutene, was held classifiable under CTH 3812 10 00 as Prepared Rubber Accelerators. Applying the General Rules of Interpretation, the Authority applied Rule 3 and Rule 2(b) to classify mixtures by the heading giving the most specific description; the HSN Explanatory Notes and the supplier's characterization supported that the mixture's function and essential character are those of prepared rubber accelerators. The presence of an individual component (TMTD) did not displace classification where the product as a whole matched the specific heading.

---

---

Issues: Whether the goods "Sanceler EM-2" (a mixture of MBTS, ZEPC, TMTD, CMBT, ZMBT and polybutene) are classifiable under Customs Tariff Heading 3812, specifically CTH 3812 10 00 as "Prepared Rubber Accelerators".

Analysis: The Authority examined the chemical composition and proportions of the six components (five components at 19% each and polybutene at 5%) and found no single component dominant. Applying Rule 2(b) and Rule 3 of the General Rules of Interpretation in the First Schedule to the Customs Tariff Act, 1975, mixtures are classified according to Rule 3. Rule 3(a) gives preference to the heading providing the most specific description; CTH 3812 10 00 specifically covers "Prepared Rubber Accelerators." The Authority considered the supplier's description categorising the product as a blended vulcanization accelerator, the HSN Explanatory Notes stating that prepared rubber accelerators are mixtures based on thiuram sulphides, dithiocarbamates and mercaptobenzothiazoles, and the functional role of the components in vulcanisation. The presence of TMTD does not, by itself, displace classification where the product as a whole is a deliberate mixture of vulcanisation accelerators and additives and its essential character and specific description align with heading 3812 10 00.

Conclusion: The goods "Sanceler EM-2" are classifiable under CTH 3812 10 00 as Prepared Rubber Accelerators and the advance ruling is in favour of the applicant.

---