https://www.taxtmi.com/caselaws?id=467281 Sealants are classified by their tariff description as preparations for stopping, sealing or caulking cracks, and not as adhesives, so they fall under CTH 32141000. Adhesives are treated separately as prepared glues or other prepared adhesives under heading 3506, and classification under CTH 35069999 applies where the goods are imported in net packs of less than 1 kg. The ruling applies Rule 1 of the General Rules for the Interpretation of the Import Tariff and emphasises that tariff classification must follow the specific heading description and the factual pack-size condition where relevant. en-us Thu, 09 Nov 2023 00:00:00 +0530 Thu, 12 Mar 2026 21:52:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467281 Sealants are classified by their tariff description as preparations for stopping, sealing or caulking cracks, and not as adhesives, so they fall under CTH 32141000. Adhesives are treated separately as prepared glues or other prepared adhesives under heading 3506, and classification under CTH 35069999 applies where the goods are imported in net packs of less than 1 kg. The ruling applies Rule 1 of the General Rules for the Interpretation of the Import Tariff and emphasises that tariff classification must follow the specific heading description and the factual pack-size condition where relevant. Case-Laws Customs Thu, 09 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467281