He argued that the goods in issue are not a mixture of several plastics nor of plastics containing other added substances not falling in that Chapter. Since polyurethanes are specifically provided for in heading No. 39.09, they are excluded from the general provision for prepared adhesives. On this basis, counsel for the appellant argued that plastics in solution are excluded from heading No. 35.06. Counsel for the respondent argued that the terms used in the Customs Tariff should be governed by the meaning generally given in the trade to the goods in issue. As the goods are manufactured, sold and generally known in the trade as an adhesive, they should be classified as an adhesive for Customs Tariff purposes.
Goods are to be classified according to their nature at the time of their importation.
At this time, the goods are suitable for use as an adhesive without intervening chemical alteration and, therefore, should be classified as an adhesive. As the goods consist of polyurethane, a plastic, plus MDI, a substance not falling in Chapter 39, and because this composition was specifically formulated to render the goods suitable for use as an adhesive, they should be classified under heading No. 35.06. 3506.91, and when they are not rubber cement, they are to be classified under tariff item No. 3506.91.90. As the goods are an adhesive based on polyurethane, an artificial plastic resin, they are to be classified under tariff item No. 3506.91.90. In the presence of water, the free MDI will react with the polymer, thus further polymerising into a solid.