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Name: double-sided tape
Product description: the product consists of four layers, material composition, from top to bottom are: release paper layer, adhesive layer, acrylic foam substrate layer, adhesive layer, and so on. Foam in the middle with absorption of dissipation energy substrate, buffer, dispersing the longitudinal shear stress, reduce the long-term stress of adhesive joints and so on. Main sealed with adhesive electronic components, auto parts, and so on.
Classification decision: in accordance with general rule number one and six, "two-sided adhesive tape" should be classified in tariff lines 3919.9090.
See the classification decision, the reader may ask, why is "tape", the main features are "sticky", why "cellulose wadding" as base materials classified in heading 3506, substituting "polyacrylate foam" (plastic) base are classified in heading 3919?
The answer is actually very simple, we are going to "cellulose wadding" substrate "tape" classified in heading 3506 is based on the general rule, according to "tape" main functions-"glue" are classified. And the General Administration of Customs will be "polyacrylate foam" substrate "tape" classified in heading 3919 is based on "general rule," instead of using the General rules. Issued by the General Administration of customs for the goods classified opinions, what part does not take into account the main function. But just based on the General rules, it made a clear classification for the goods. In other words, the General Customs Administration based solely on "heading chapter article and a class note or notes" had already determined the tax identification number of the goods.
