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Issues: Whether rubber cement or black vulcanising cement, used as an adhesive in tyre retreading and consisting of rubber solution with solvent, fillers and vulcanising agents, was classifiable under Chapter 35 as a prepared glue or adhesive, or under Chapter 40 as compounded rubber.
Analysis: The product was found to be an adhesive in use and composition. The classification of the raw material as vulcanised rubber under Heading 40.08 was noted, but the decisive factor was the nature of the finished product. The explanatory notes to the tariff scheme, though not statutory, supported the view that mixtures of rubber, solvent, fillers, vulcanising agents and resins are covered by the heading for prepared glues and adhesives and are excluded from the heading for compounded rubber. Since the product answered the description of a rubber-based adhesive and was admittedly used for tyre retreading, the proper classification lay in Chapter 35 rather than Chapter 40.
Conclusion: The product was correctly classifiable as a prepared glue or adhesive under Chapter 35, and not under Heading 40.05.
Final Conclusion: The appeal succeeded and the lower orders were set aside, with the product directed to be classified under Chapter 35 for the relevant periods.
Ratio Decidendi: A rubber-based solution used as an adhesive, containing rubber, solvent and additives such as fillers and vulcanising agents, is classifiable according to its essential character and end use as a prepared glue or adhesive rather than as compounded rubber.
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