Tariff classification of synthetic adhesive product turned on end use, and later amendment could not retrospectively alter approval.

A synthetic resin based product marketed and used as an adhesive was held classifiable under Chapter 35 rather than Chapter 39, because the tariff structure for glues and prepared adhesives treated end use as a relevant classification criterion. The later amendment to Chapter Note 6 was treated as prospective only and could not be applied to disturb the approved classification for an earlier period. On that basis, retrospective reclassification was not justified, and the allegation of misdeclaration was not sustained.

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Issues: Whether the product, a synthetic resin based adhesive, was classifiable under Chapter 35 as an adhesive or under Chapter 39 as polyvinyl alcohol, and whether the approved classification could be altered retrospectively.

Analysis: The relevant tariff entries and chapter notes were examined for the period in question. Chapter 39 applied to goods produced by chemical synthesis, while Chapter 35 covered glues and prepared adhesives. The product was marketed and used as an adhesive, and the tariff structure for glues and adhesives indicated that end use was a relevant criterion for classification. The later amendment to Chapter Note 6 was held to be prospective and could not affect the classification for the earlier period. The prior approval of the classification list, therefore, did not warrant retrospective disturbance, and the allegation of misdeclaration was not sustained.

Conclusion: The product was correctly classifiable under Chapter 35, the subsequent change to Chapter 39 was unjustified, and the appeal succeeded.

Ratio Decidendi: Where a tariff entry for glues and adhesives makes end use a relevant criterion, a product marketed and used as an adhesive may be classified accordingly, and a later prospective amendment cannot retrospectively alter an approved classification for an earlier period.

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