Canada Border Services Agency
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Advance Rulings for Tariff Classification

Product Name

Defoamer additive, silicone

Technical Reference System Number

235216

Description

This defoamer additive is composed of silicone and an organic solvent. It is used to prevent foam and bubble formation in paint production.

Analysis and Justification

This product meets the technical requirements of heading 39.10 of the Harmonized System, which covers “silicones in primary forms”. Note 6(a) to Chapter 39 states that “in headings 39.01 to 39.14, the expression “primary forms” applies only to the following forms: Liquids and pastes, including dispersions (emulsions and suspensions) and solutions”.

Decision

In accordance with General Interpretative Rule 1 of the Harmonized System, the silicone defoamer additive is classified under classification number 3910.00.90.00 of the Customs Tariff.