Chapter 35 covers protein substances, modified starches, glues, and enzymes. Among these, glue products include animal glue, vegetable glue, mineral glue, and synthetic glue, which are widely used for bonding, sealing, coating, and other purposes. The adhesives in this chapter include both glues of natural origin and adhesives based on synthetic resins or rubber. It should be noted that this chapter does not include adhesives mainly put up for retail sale (such as stationery glue), which are usually classified under other headings of Chapter 35 or Chapter 38. Heading 3506 covers adhesives not elsewhere specified or included, including adhesives based on rubber, plastics, starch, dextrin, etc., as well as products suitable for use as adhesives. This heading includes: adhesives based on natural or synthetic resins, rubber, starch, dextrin, etc.; and products used for bonding various materials. However, it does not include adhesives mainly put up for retail sale (such as 502 glue), which are usually classified under subheading 3506.10. The first 2 digits, 35: represent Chapter 35, covering protein substances, modified starches, glues, and enzymes. The 3rd-4th digits, 06: represent heading 3506, specifically referring to adhesives not elsewhere specified or included and adhesive products. The 5th-6th digits, 99: represent subheading 3506.99, namely other adhesives, which is a residual subheading used to cover adhesives not specified in 3506.10 to 3506.91. Specifically, 3506.10 is adhesives put up for retail sale, 3506.91 is adhesives based on rubber or plastics, and 3506.99 includes all other adhesives not elsewhere specified or included, such as adhesives based on starch, dextrin, animal glue, etc. This product is classified under 3506.99 because it belongs to other adhesives, and is neither an adhesive put up for retail sale (3506.10) nor an adhesive based on rubber or plastics (3506.91). If the adhesive is based on starch, dextrin, animal glue, etc., and is not specified in other subheadings, it should be classified under 3506.99. If it is based on rubber or plastics, 3506.91 should be considered first.

Product Name: The specific name of the declared commodity, which should accurately reflect the chemical composition and use of the adhesive. Composition: List the main chemical components of the adhesive, such as starch, dextrin, animal glue, synthetic resin, etc., as well as their content. Appearance: Describe the physical state of the adhesive, such as liquid, paste, powder, block, etc. Packaging Specifications: State the packaging form and net weight, such as drum, tube, bottle, and the net weight per piece. Use: Explain the main use of the adhesive, such as for wood bonding, paper bonding, construction, etc. Brand: Declare the brand name of the commodity; if there is no brand, indicate "no brand". Model: Declare the model or specifications of the commodity; if there is no model, indicate "no model". Whether Retail Packaging: Clearly state whether it is imported in retail packaging; retail packaging refers to small packaging directly sold to end users. Product Name: Starch-based adhesive; Composition: corn starch 60%, water 35%, additives 5%; Appearance: white powder; Packaging Specifications: 25 kg/bag; Use: for carton bonding; Brand: no brand; Model: no model; Whether Retail Packaging: No. Failure to distinguish whether it is retail packaging, resulting in incorrect classification under 3506.10. Incomplete composition declaration, making it impossible to determine whether it belongs to 3506.91 or 3506.99. The use description is too general, which may affect customs' judgment on commodity classification.

When classifying, first determine whether the adhesive is put up for retail sale. If so, classify under 3506.10; if not, check whether the base material is rubber or plastics. If so, classify under 3506.91; otherwise classify under 3506.99. For 3506.99, it is necessary to confirm the main components of the adhesive, such as starch, dextrin, animal glue, etc., and that it is not specified in other subheadings. At the same time, attention should be paid to excluding adhesives already specified in other headings, such as protein glue under 3501, etc. 350610 Adhesives put up for retail sale: 3506.10 applies to adhesives put up for retail sale, with a net weight not exceeding 1 kg; while 3506.99 applies to adhesives not put up for retail sale. 350691 Adhesives based on rubber or plastics: 3506.91 applies to adhesives based on rubber or plastics, while 3506.99 applies to adhesives based on other materials, such as starch, dextrin, etc. 350510 Dextrin and other modified starches: 3505.10 is dextrin and modified starches, which can themselves be used as adhesives, but if made into finished adhesive products, they are classified under 3506.99. 350190 Other protein substances: 3501.90 is protein substances, such as casein glue, while 3506.99 is other adhesives, excluding protein glue. 382499 Other products of the chemical industry: 3824.99 is chemical products not elsewhere specified or included, while 3506.99 is a subheading specifically for adhesives, and should be classified under 3506 first. Is the base material composition of the adhesive clearly identified? Does it belong to retail packaging? Is it based on rubber or plastics? Does it belong to adhesives already specified in other headings? Have the use and packaging been accurately declared?

How to determine whether an adhesive belongs to retail packaging? Retail packaging usually refers to small packaging directly sold to end users, such as tubes, bottles, etc., and the net weight generally does not exceed 1 kg. If it is in large drums or industrial packaging, it is not retail packaging. For details, refer to the relevant regulations of the General Administration of Customs. Which code should starch-based adhesives be classified under? If the starch-based adhesive is not put up for retail sale and is not based on rubber or plastics, it should be classified under 3506.99. However, note that if the starch is unmodified, it may be classified under Chapter 11; if it is modified starch, it may be classified under 3505. What is the difference between 3506.99 and 3506.91? 3506.91 applies to adhesives based on rubber or plastics, while 3506.99 applies to adhesives based on other materials, such as starch, dextrin, animal glue, etc. Classification should be determined based on the base material composition. What are the declaration elements when adhesives are classified under 3506.99? It is necessary to declare the product name, composition, appearance, packaging specifications, use, brand, model, whether retail packaging, etc. Composition and use are key and directly affect classification. If the adhesive is in retail packaging but the net weight exceeds 1 kg, where should it be classified? If the net weight exceeds 1 kg, even if it is in retail packaging, it is not classified under 3506.10, but should be classified under 3506.91 or 3506.99 according to the base material. Which code should animal glue be classified under? If animal glue is a protein substance, it should be classified under 3501; if made into a finished adhesive product, it may be classified under 3506.99. The specific classification depends on the degree of processing and use. How to inquire about the tax rate for 3506.99? Tax rates may change. It is recommended to check the latest tax rate through the official website of the General Administration of Customs, the China International Trade Single Window, or consult a customs broker. Different rules of origin may apply different agreement tax rates. When classifying adhesives, how to distinguish between 3506 and 3824? 3506 is a heading specifically for adhesives, while 3824 is chemical products not elsewhere specified or included. If the product meets the definition of an adhesive, it should be classified under 3506 first.