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Retro-reflective tapes intended for application to safety clothing and uniforms by means of a heat activated adhesive.
The product has a thickness of 140-155 μm (protective paper liner not included) and is composed of the following layers:
60-70 μm of micro glass balls with a metallic mirror on one side, bound with an elastomer of poly(butadiene-co-acrylonitrile) (the thickness of that elastomer is 15-20 μm),
80-85 μm of a heat activated polyester adhesive, and
a protective paper liner to be removed before use.
The product is presented in individual strips or in rolls.
| 4008 21 90 |
Classification is determined by General Rules 1, 3 (b) and 6 for the interpretation of the Combined Nomenclature, Notes 1 and 9 to Chapter 40 and the wording of CN codes 4008, 4008 21 and 4008 21 90.
The product is made up of different layers of components and has therefore to be classified according to the constituent materials which give the product its essential character.
The role of the micro glass balls is important in the retro-reflective process, but a classification under heading 7018 as glass microspheres is excluded because the role of the elastomer, maintaining the micro glass balls in position, is predominant.
Although the polyester layer is the thickest layer, a classification under heading 3920 as a sheet of thermoplastic polymer is excluded because the elastomer, in which the micro glass balls are embedded, is the most essential component for the cohesion of the micro glass balls and accordingly, for the conferral of its retro-reflective properties on the product.
As the elastomer gives the product its essential character it is therefore to be classified, in accordance with General Rule 3 (b), under heading 4008 as plate, sheets, strip of vulcanised rubber other than hard rubber.
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