Adhesive classification: rubber-containing adhesives treated as non-plastic for exemption purposes by guidance, irrespective of resin content. Applicability of the exemption depends on whether an adhesive is based on plastics or is other than plastics. Adhesives with plastics/resins as the essential ingredient are plastic based; adhesives formulated with an elastomeric rubber as an essential functional ingredient (alongside tackifiers, fillers, plasticizers and curing agents) are rubber based. Per the Explanatory Notes, adhesives containing rubber as a functional ingredient are classified as glues and adhesives other than those based on plastics, regardless of resin content.
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.
Adhesive classification: rubber-containing adhesives treated as non-plastic for exemption purposes by guidance, irrespective of resin content.
Applicability of the exemption depends on whether an adhesive is based on plastics or is other than plastics. Adhesives with plastics/resins as the essential ingredient are plastic based; adhesives formulated with an elastomeric rubber as an essential functional ingredient (alongside tackifiers, fillers, plasticizers and curing agents) are rubber based. Per the Explanatory Notes, adhesives containing rubber as a functional ingredient are classified as glues and adhesives other than those based on plastics, regardless of resin content.
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