Classification of binding agents as adhesives, not finishing agents, when used to bind non woven webs during manufacture. Binding agents composed of acrylic binder, antifoam, wetting agent, ammonium salts and water, used to bind non woven webs during manufacture, function as adhesives applied in the bonding stage rather than in finishing; the HSN distinction between web formation, binding and finishing supports classification of such products as prepared adhesives rather than as finishing agents.
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 binding agents as adhesives, not finishing agents, when used to bind non woven webs during manufacture.
Binding agents composed of acrylic binder, antifoam, wetting agent, ammonium salts and water, used to bind non woven webs during manufacture, function as adhesives applied in the bonding stage rather than in finishing; the HSN distinction between web formation, binding and finishing supports classification of such products as prepared adhesives rather than as finishing agents.
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