Classification of polyvinyl acetate emulsion: treated as polymer unless presented or formulated specifically as an adhesive for retail sale. Polyvinyl acetate emulsion with additives such as protective colloids, initiators, surfactants and buffers remains a polymer in primary (emulsion) form and is classifiable under Chapter 39 as a polymer unless its usage and mode of presentation meet the exclusion Note (b) of the HSN Explanatory Notes, in which case it may be classifiable as a prepared adhesive under the Chapter for prepared glues and adhesives.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Classification of polyvinyl acetate emulsion: treated as polymer unless presented or formulated specifically as an adhesive for retail sale.
Polyvinyl acetate emulsion with additives such as protective colloids, initiators, surfactants and buffers remains a polymer in primary (emulsion) form and is classifiable under Chapter 39 as a polymer unless its usage and mode of presentation meet the exclusion Note (b) of the HSN Explanatory Notes, in which case it may be classifiable as a prepared adhesive under the Chapter for prepared glues and adhesives.
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