Subject: Legal Opinion on HS Code Classification for Import of Goods
This legal opinion has been prepared to guide the appropriate classification of certain goods
under the Harmonized Commodity Description and Coding System (HS), taking into
consideration the General Rules for the Interpretation of the Harmonized System (GRI) as
well as the relevant Explanatory Notes to the Nomenclature.
The goods under consideration are as follows:
1. Prepared Rubber Accelerators
2. Latex of Synthetic Rubber Compound
3. Ammonium Acetate Solution
1) Prepared Rubber Accelerators
Based on the General Rules for the Interpretation of the Harmonized System (GRI), together
with the relevant Explanatory Notes, the product described as Prepared Rubber
Accelerators is appropriately classified under:
HS Code: 3812.10.00
Description: Prepared rubber accelerators
In our opinion, this classification is consistent with the relevant nomenclature rules and the
First Schedule of the Bangladesh Customs Tariff, and it satisfies the applicable chemical test
requirements. Furthermore, in accordance with the General Rules for Interpretation (GRI),
Rule 5(a) regarding the essential character, the product is appropriately placed under this HS
code.
Additionally, the valuation of the goods shall be determined in accordance with the Customs
Valuation Rules, as prescribed under the First Schedule of the Bangladesh Customs Tariff.
2) Latex of Synthetic Rubber Compound
Applying the GRI and the relevant Explanatory Notes, the product described as Latex of
Synthetic Rubber Compound is appropriately classified under:
HS Code: 4002.91.00
Description: Latex of synthetic rubber (including synthetic rubber compounded but
not vulcanized)
In our opinion, this classification aligns with the nomenclature rules and the First Schedule of
the Bangladesh Customs Tariff, and it meets the relevant chemical test requirements.
Furthermore, in accordance with the General Rules for Interpretation (GRI), Rule 5(a)
concerning the essential character, the product is appropriately classified under this HS code.
3) Ammonium Acetate Solution
Based on the application of the GRI and the supporting Explanatory Notes, the product
described as Ammonium Acetate Solution is appropriately classified under:
HS Code: 2915.29.90
Description: Other salts and esters of acetic acid (not elsewhere specified)
In our opinion, this classification conforms with the nomenclature rules and the First
Schedule of the Bangladesh Customs Tariff, and it satisfies the relevant chemical test
requirements. Furthermore, in accordance with the General Rules for Interpretation (GRI),
Rule 5(a) concerning the essential character, the product is properly placed under this HS
code.