Prepared glues and other prepared adhesives, not elsewhere specified or included; products suitable for use as glues or adhesives, put up for retail sale as glues or adhesives, not exceeding a net weight of 1 kg

350610008-digit code

3506.10.00 — Products suitable for use as glues or adhesives, put up for retail sale as glues or adhesives, not exceeding a net weight of 1 kg

Các sản phẩm phù hợp dùng như keo hoặc như các chất kết dính, đã đóng gói để bán lẻ như keo hoặc như các chất kết dính, khối lượng tịnh không quá 1kg

Unit: kg (kg)

HS code 35061000 covers products suitable for use as glues or adhesives, put up for retail sale as glues or adhesives, not exceeding a net weight of 1 kg under heading 3506 (prepared glues and other prepared adhesives, not elsewhere specified or included; products suitable for use as glues or adhesives, put up for retail sale as glues or adhesives, not exceeding a net weight of 1 kg), Chapter 35. The MFN import duty is 14%; the lowest FTA rate is 0% under ASEAN - China (ACFTA) (C/O form E required). VAT: 8/10%. Unit of quantity: kg.

MFN import duty

14%

Lowest FTA

0%

excl. KH

ASEAN - China (ACFTA)

VAT

8/10%

Excise / Env. tax

—

Not subject

Distinguish from heading:3501Casei…3503Gelat…3505Dextr…3809Finis…3824Prepa…3214Glazi…

Import duty comparison across FTA schedules

Full table with legal documents & effective dates
Tax / ScheduleRateDocumentEffective
Preferential import duty (MFN)14%26/2023/NĐ-CP15/07/2023
Ordinary import duty21%15/2023/QĐ-TTg15/07/2023
ASEAN (ATIGA)(2026)0%126/2022/NĐ-CP30/12/2022
ASEAN - China (ACFTA)0%excl. KH118/2022/NĐ-CP30/12/2022
ASEAN - Japan (AJCEP)(01/04/2026 - 31/3/2027)0%120/2022/NĐ-CP30/12/2022
Vietnam - Japan (VJEPA)(1/4/2026 - 31/3/2027)0%124/2022/NĐ-CP30/12/2022
ASEAN - Korea (AKFTA)0%119/2022/NĐ-CP30/12/2022
ASEAN - Australia/New Zealand (AANZFTA)0%121/2022/NĐ-CP30/12/2022
ASEAN - India (AIFTA)(01/01/2026 - 31/12/2026)0%122/2022/NĐ-CP30/12/2022
Vietnam - Korea (VKFTA)(2026)0 (GIC)%125/2022/NĐ-CP30/12/2022
Vietnam - Chile (VCFTA)(2026)0%112/2022/NĐ-CP30/12/2022
Vietnam - Eurasian Economic Union (VN-EAEU)(2026)0%113/2022/NĐ-CP30/12/2022
CPTPP Agreement(2026)0%115/2022/NĐ-CP30/12/2022
ASEAN - Hong Kong (AHKFTA)(2026)3%123/2022/NĐ-CP30/12/2022
Vietnam - EU (EVFTA)(2026)0%116/2022/NĐ-CP30/12/2022
Vietnam - UK (UKVFTA)(2026)0%117/2022/NĐ-CP30/12/2022
Vietnam - Laos0%206/2025/NĐ-CP15/07/2025
Vietnam - Israel (VIFTA)(2026)5,6%131/2024/NĐ-CP15/10/2024
RCEP - Group A (ASEAN)(2026)0%129/2022/NĐ-CP30/12/2022
RCEP - Group B (China)(2026)0%129/2022/NĐ-CP30/12/2022
RCEP - Group C (Korea)(2026)0%129/2022/NĐ-CP30/12/2022
RCEP - Group D (Japan)(2026)0%129/2022/NĐ-CP30/12/2022
RCEP - Group E (Australia)(2026)0%129/2022/NĐ-CP30/12/2022
RCEP - Group F (New Zealand)(2026)0%129/2022/NĐ-CP30/12/2022

FTA schedules are cut annually: the rate shown applies to the period in brackets, per the decree's appendix.

FTA duty phase-down

Upcoming reductions for this code — the new rate takes effect on this site automatically on the effective date.

Only the steps present in the data (each schedule's next period) are shown. A schedule not reaching 0% here does not mean it stops — the full schedule is in the decree annex.

VAT · Excise tax · Environmental protection tax

Tax / ScheduleRateDocumentEffective
Value added tax (VAT)8/10%181/2025/NĐ-CP01/07/2025

Rules of origin by FTA

To claim an FTA rate the goods must meet the origin criterion below AND carry a valid C/O — the right HS code alone is not enough.

AANZFTAC/O AANZRule set at subheading level 3506.10

- Products suitable for use as glues or adhesives, put up for retail sale as glues or adhesives, not exceeding a net weight of 1 kg

RVC(40) hoặc CTSH, ngoại trừ từ 3501.90 hoặc 3503

CTSHRVC40

Source: Circular No. 44/2025/TT-BCT · annex uses HS 2022 while this site uses AHTN 2022 — check headings that changed between versions

ACFTAC/O ERule set at subheading level 3506.10

- Products suitable for use as glues or adhesives, put up for retail sale as glues or adhesives, not exceeding a net weight of 1 kg

RVC40 hoặc CTH, ngoại trừ chuyển đổi mã số hàng hóa chỉ bằng cách đóng gói hoặc trưng bày để bán

CTHRVC40

Source: Circular No. 12/2019/TT-BCT

ATIGAC/O DRule set at subheading level 3506.10

- Products suitable for use as glues or adhesives, put up for retail sale as glues or adhesives, not exceeding a net weight of 1 kg

RVC40; hoặc CTSH ngoại trừ từ phân nhóm 3501.90 hoặc nhóm 3503

CTSHRVC40

Source: Circular No. 03/2023/TT-BCT · annex uses HS 2022 while this site uses AHTN 2022 — check headings that changed between versions

CPTPPC/O CPTPPRule set at heading level 35.06 - 35.07

Prepared glues and other prepared adhesives, not elsewhere specified or included; products suitable for use as glues or adhesives, put up for retail sale as glues or adhesives, not exceeding a net weight of 1 kg

CTH

CTH

Source: Circular No. 03/2019/TT-BCT · annex uses HS 2012 while this site uses AHTN 2022 — check headings that changed between versions

EVFTAC/O EUR.1Rule set at heading level 3506

Prepared glues and other prepared adhesives, not elsewhere specified or included; products suitable for use as glues or adhesives, put up for retail sale as glues or adhesives, not exceeding a net weight of 1 kg

Manufacture using materials of any heading, except that of the product; or the value of the materials used does not exceed 70% of the ex-works price of the product.

Sử dụng nguyên liệu từ bất kỳ Nhóm nào để sản xuất, ngoại trừ Nhóm của sản phẩm; hoặc Trị giá nguyên liệu được sử dụng không vượt quá 70% giá xuất xưởng của sản phẩm.

Source: Circular No. 14/2026/TT-BCT

RCEPC/O RCEPRule set at heading level 35.06

Prepared glues and other prepared adhesives, not elsewhere specified or included; products suitable for use as glues or adhesives, put up for retail sale as glues or adhesives, not exceeding a net weight of 1 kg

CTH or RVC40

CTH hoặc RVC40

CTHRVC40

Source: Circular No. 32/2022/TT-BCT · annex uses HS 2022 while this site uses AHTN 2022 — check headings that changed between versions

UKVFTAC/O EUR.1 (UK)Rule set at heading level 3506

Prepared glues and other prepared adhesives, not elsewhere specified or included; products suitable for use as glues or adhesives, put up for retail sale as glues or adhesives, not exceeding a net weight of 1 kg

Manufacture from materials of any heading, except that of the product; or the value of the materials does not exceed 70% of the ex-works price of the product.

Sản xuất từ nguyên liệu thuộc bất kỳ Nhóm nào, ngoại trừ Nhóm của sản phẩm; hoặc trị giá nguyên liệu không vượt quá 70% giá xuất xưởng của sản phẩm.

Source: Circular No. 02/2021/TT-BCT

VIFTAC/O VN-ILRule set at heading level ex 35.06 · only part of the heading — read the description

Keo đã điều chế và các chất dính đã điều chế khác, chưa được chi tiết hoặc ghi ở nơi khác; các sản phẩm phù hợp dùng như keo hoặc các chất kết dính, đã đóng gói để bán lẻ như keo hoặc như các chất kết dính, trọng lượng tịnh không quá 1 kg.

CTH

CTH

or

60%

Source: Circular No. 11/2024/TT-BCT

VKFTAC/O KVRule set at subheading level 3506.10

- Products suitable for use as glues or adhesives, put up for retail sale as glues or adhesives, not exceeding a net weight of 1 kg

CTH or RVC(40)

CTH hoặc RVC(40)

CTHRVC40

Source: Circular No. 09/2022/TT-BCT · annex uses HS 2017 while this site uses AHTN 2022 — check headings that changed between versions

VN_EAEUC/O EAVRule set at subheading level 3506.10

- Products suitable for use as glues or adhesives, put up for retail sale as glues or adhesives, not exceeding a net weight of 1 kg

CTH or VAC 40%

CTH hoặc VAC 40%

CTH

Source: Circular No. 01/2024/TT-BCT · annex uses HS 2022 while this site uses AHTN 2022 — check headings that changed between versions

VNCUC/O VN-CURule set at subheading level 3506.10

- Products suitable for use as glues or adhesives, put up for retail sale as glues or adhesives, not exceeding a net weight of 1 kg

RVC(40) or CTSH

RVC(40) hoặc CTSH

CTSHRVC40

Source: Circular No. 08/2020/TT-BCT

Agreements with no rule specific to this code

This code carries a preferential rate under the agreements below but has no line of its own in the product-specific rules annex. The goods must still meet an origin requirement.

AHKFTAC/O AHKGeneral rule applies

The agreement sets a general rule for codes outside the annex:

1. The goods referred to in Clause 3, Article 5 of this Circular, other than the goods provided in Clause 2 of this Article, are considered originating if they have an RVC of not less than 40% calculated in accordance with Article 8 of this Circular.

Source: Circular No. 21/2019/TT-BCT · Article 7(1)

AIFTAC/O AIGeneral rule applies

The agreement sets a general rule for codes outside the annex:

1. Products referred to in Clause 2, Article 2 are considered originating if:

a) The AIFTA content is not less than thirty-five per cent (35%) of the FOB value; and

b) The non-originating materials used in the production of that product have undergone a change in tariff classification at the six (6)-digit level (CTSH) of the Harmonized System.

provided that the last production process is carried out in the territory of the exporting Member State.

CTSH

Source: Circular No. 15/2010/TT-BCT · Article 4(1) of Appendix 1

AJCEPC/O AJGeneral rule applies

The agreement sets a general rule for codes outside the annex:

1. For the purposes of paragraph 2 of Article 5 of this Circular, goods shall be considered as originating in a Member State in one of the following cases:

a) The Regional Value Content (RVC) is not less than 40%, calculated according to the formula provided for in Article 8 of this Circular, and the final process of production is performed in that Member State.

b) All non-originating materials used in the production of the goods have undergone a change in tariff classification (CTC) at the four (04)-digit level (change of Heading) of the Harmonized Commodity Description and Coding System in that Member State.

The exporter of each Member State may choose to apply the origin criterion provided for in point a or point b of paragraph 1 of this Article to determine the origin of goods.

CTC

Source: Circular No. 37/2022/TT-BCT · Article 7(1)

AKFTAC/O AKGeneral rule applies

The agreement sets a general rule for codes outside the annex:

1. For the purposes of point b clause 1 Article 5 of this Circular, goods not covered by Article 8 of this Circular shall be considered as originating if they have a regional value content (hereinafter referred to as RVC) of at least 40% of the FOB value, or if they have undergone a change in tariff classification at the 4-digit level (hereinafter referred to as CTH) of the Harmonized System.

CTH

Source: Circular No. 49/2025/TT-BCT · Article 7(1)

VCFTAC/O VCGeneral rule applies

The agreement sets a general rule for codes outside the annex:

1. For the purposes of Clause 2, Article 2, goods are considered originating in the Member State where the production or processing took place if:

a) The goods have a regional value content (RVC) of not less than forty per cent (40%), calculated in accordance with Article 5; or

b) All the non-originating materials used in the production of those goods undergo a change in tariff classification (hereinafter referred to as “CTC”) at the four (4)-digit level (that is, a change of heading) of the Harmonized System.

2. Each Member State shall allow the exporter to use either of the criteria provided at Point a, Clause 1 or Point b, Clause 1 of this Article to determine the origin of the goods.

CTC

Source: Circular No. 31/2013/TT-BCT · Article 4(1)

VJEPAC/O VJGeneral rule applies

The agreement sets a general rule for codes outside the annex:

1. For the purposes of Clause 2, Article 2, goods are considered originating in a Member State if:

a) The goods have a local value content (hereinafter referred to as “LVC”), calculated in accordance with the formula provided in Article 5, of not less than forty (40) per cent, and the last production process for those goods is carried out in that Member State; or

b) All non-originating materials used in the production of the goods in that Member State have undergone a change in tariff classification (hereinafter referred to as CTC) at the 4-digit level (change of heading) under the Harmonized System.

CTCLVC

Source: Circular No. 10/2009/TT-BCT · Article 4(1) of Appendix 1

VN_LAOC/O SGeneral rule applies

The agreement sets a general rule for codes outside the annex:

1. General origin criterion

a) Goods specified in Clause 2 of Article 2 shall be considered as originating in the Member State where the working or processing of those goods has taken place if:

- The goods have a regional value content (hereinafter referred to as the “Viet Nam - Laos value content” or the “regional value content (LVC)”) of not less than forty percent (40%), calculated in accordance with the formula provided in Article 5; or

- All non-originating materials used in the production of those goods have undergone a change in tariff classification (hereinafter referred to as “CTC”) at the four (4)-digit level (meaning a change of heading) of the Harmonized System.

b) Each Member State shall allow the exporter of the goods to decide to use either of the two criteria “LVC of not less than forty percent (40%)” or “change in tariff classification at the four (04)-digit level” referred to at point a of Clause 1 in order to determine the origin of the goods.

CTCLVC

Source: Circular No. 04/2010/TT-BCT · Article 4(1) of Appendix 1

Criteria are quoted verbatim from the Vietnamese circular, not paraphrased.

Notes for Section VI — PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES

Notes

1. (A) Goods (other than radioactive ores) answering to a description in heading 28.44 or 28.45 are to be classified in those headings and in no other heading of the Nomenclature.

(B) Subject to paragraph (A) above, goods answering to a description in heading 28.43, 28.46 or 28.52 are to be classified in those headings and in no other heading of this Section.

2. Subject to Note 1 above, goods classifiable in heading 30.04, 30.05, 30.06, 32.12, 33.03, 33.04, 33.05, 33.06, 33.07, 35.06, 37.07 or 38.08 by reason of being put up in measured doses or for retail sale are to be classified in those headings and in no other heading of the Nomenclature.

3. Goods put up in sets consisting of two or more separate constituents, some or all of which fall in this Section and are intended to be mixed together to obtain a product of Section VI or VII, are to be classified in the heading appropriate to that product, provided that the constituents are:

(a) having regard to the manner in which they are put up, clearly identifiable as being intended to be used together without first being repacked;

(b) presented together; and

(c) identifiable, whether by their nature or by the relative proportions in which they are present, as being complementary one to another.

4. Where a product answers to a description in one or more of the headings in Section VI by virtue of being described by name or function and also to heading 38.27, then it is classifiable in a heading that references the product by name or function and not under heading 38.27.

Notes for Chapter 35 — Albuminoidal substances; modified starches; glues; enzymes

Notes

1. This Chapter does not cover:

(a) Yeasts (heading 21.02);

(b) Blood fractions (other than blood albumin not prepared for therapeutic or prophylactic uses), medicaments or other products of Chapter 30;

(c) Enzymatic preparations for pre-tanning (heading 32.02);

(d) Enzymatic soaking or washing preparations or other products of Chapter 34;

(e) Hardened proteins (heading 39.13); or

(f) Gelatin products of the printing industry (Chapter 49).

2. For the purposes of heading 35.05, the term "dextrins" means starch degradation products with a reducing sugar content, expressed as dextrose on the dry substance, not exceeding 10%.

Such products with a reducing sugar content exceeding 10% fall in heading 17.02.

Goods previously classified under this code

12 notices from Vietnam Customs assigning code 35061000, 5 most recent shown.

  • Advance ruling577/TB-CHQ07/01/2026Department of Vietnam Customs

    ThreeBond 31 141 a

  • Advance ruling3312/TB-TCHQ08/07/2024General Department of Vietnam Customs

    DOUBLE TAPE 2 | L| Tên gọi theo cầu tạo, công dụng: Miếng kết dính 2 mặt, dùng cho model: i ¡ | R0.1 SM-A156E SUB PBA(VK), kt: 23.77 x 4.05 x 0.2T, chất liệu nhựa

  • Analysis result52/TB-KĐ419/03/2024General Department of Vietnam Customs

    Keo miễn đinh RABBIT(keo con thỏ) (loại 2), TP: chất tạo màu, phụ gia, chất dính, dạng lỏng, màu be, dùng trong xây dựng (dán dính vật liệu, tắm ốp, dán mép cửa kính...), không dùng để dán gỗ, 440g/tuýp, mới

  • Analysis result51/TB-KĐ419/03/2024General Department of Vietnam Customs

    Keo dán miễn đỉnh E900(loại 2) TPchất tạo màu, phụ gia, chất dính, dạng lỏng, trong suốt, sử dụng trong xây dựng (dán dính vật liệu, tâm ốp, dán mép cửa kính...), không dùng đề dán gỗ, 320g/tuýp, mới 100%

  • Analysis result54/TB-KĐ419/03/2024General Department of Vietnam Customs

    Keo dán miễn định E300 (loại 2) TP chất tạo màu, phụ gia, chất dính, dạng lỏng, màu trăng, sử dụng trong xây dựng (dán dính vật liệu, tắm ốp. dán mép cửa kính...), không dùng đề dán gỗ, 450g/tuýp, mới 100%

See all 12 notices for this code — 35061000

A ruling binds only the applicant that requested it; an analysis result binds only the consignment sampled. Neither is a general precedent — treat them as a reference for how Customs has reasoned about similar goods. Product names are read from scanned PDFs by OCR and may contain errors; open the original notice to check.

Vietnam trade in subheading 3506.10

Figures cover the whole 6-digit subheading 3506.10, not code 35061000 alone — UN Comtrade only publishes to 6 digits. Latest year available for Vietnam is 2023.

Imports

  • 2021208 mn USD
  • 2022265 mn USD
  • 2023289 mn USD

Top partners 2023

  • China108 mn USD
  • Rep. of Korea84 mn USD
  • Japan57 mn USD
  • Other Asia, nes17 mn USD
  • Germany10 mn USD
  • USA9 mn USD
  • Thailand1 mn USD
  • Indonesia833,752 USD

Exports

  • 202130 mn USD
  • 202244 mn USD
  • 202337 mn USD

Top partners 2023

  • China15 mn USD
  • Japan9 mn USD
  • USA7 mn USD
  • Other Asia, nes1 mn USD
  • Rep. of Korea974,516 USD
  • India836,529 USD
  • Germany785,891 USD
  • Netherlands447,749 USD

2024: as reported by partner countries

Vietnam has not filed 2024 yet, so this is rebuilt from what its 19 largest trading partners reported about trade with Vietnam (85% of Vietnam's trade). Not the same measure as the figures above — compare it only with the 2023 row beside it.

Flow20232024Change
Exports22 mn USD26 mn USD+20%
Imports268 mn USD306 mn USD+14%
  • Exports 2023: partners reported 22 mn USD where Vietnam reported 37 mn USD — 0.60× on this measure.
  • Imports 2023: partners reported 268 mn USD where Vietnam reported 289 mn USD — 0.92× on this measure.

The gap is not a rounding difference: goods re-exported through Hong Kong or Singapore, a different heading chosen by the importing customs, and origin-based versus destination-based attribution all pull the two measures apart. Use the year-on-year change, not the level.

Source: UN Comtrade (preview API) — reported by Vietnam. Partner totals are as reported and may differ from partner-country statistics.

Corresponding US tariff lines

Six digits are identical worldwide under the HS Convention, so 3506.10 is the same subheading in both schedules. What differs is how each country splits it: below are the 2 US lines under 3506.10.

US HTS codeDescriptionGeneral duty
3506.10.10.00Products suitable for use as glues or adhesives, put up for retail sale as glues or adhesives, not exceeding a net weight of 1 kg › Animal glue, including casein glue, but not including fish glue(kg)6.5%
3506.10.50.00Products suitable for use as glues or adhesives, put up for retail sale as glues or adhesives, not exceeding a net weight of 1 kg › Other(kg)2.1%

Additional Chapter 99 duties apply to goods of Vietnam

  • 9903.02.69 +20% — The duty provided in the applicable subheading + 20%
  • 9903.05.84 +12.5% — The duty provided in the applicable subheading + 12.5%

These are added to the General duty above, not in place of it. Whether a given article falls inside their scope — and the exclusion lists — is set out in the U.S. notes to Chapter 99, which are prose and not machine-readable, so this site does not assign them per code. Check the official schedule before quoting a landed cost.

Already terminated: 9903.01.72 +46%

The General column is the rate for Vietnam: the Special column lists US preference programmes (GSP, USMCA, KORUS…) and Vietnam is in none of them. Source: USITC Harmonized Tariff Schedule of the United States — 2026 HTS Revision 13. For reference only — classification on import is decided by US Customs, and anti-dumping, countervailing and Section 232/301 measures are not covered here.

Corresponding Japanese tariff lines

3506.10 is the same subheading in both schedules (six digits are identical worldwide under the HS Convention). Vietnamese goods can enter Japan under four parallel preference routes — the columns below — and the exporter picks whichever C/O gives the better rate.

LineDescriptionMFNVJEPAAJCEPCPTPPRCEP
3506.10-000Products suitable for use as glues or adhesives, put up for retail sale as glues or adhesives, not exceeding a net weight of 1 kg(KG)3.9%FreeFreeFree1.8%

MFN is the lowest of the schedule's General/Temporary/WTO columns (hover to see all three). The preference columns require the matching certificate of origin; an em dash means that agreement gives no preference for the line. Source: Japan's Tariff Schedule, Japan Customs (as of July 9, 2026). For reference only — classification on import is decided by Japan Customs.

Codes at the same level under 3506

Check neighbouring codes to make sure the classification fits best.

Data updated: 31/07/2026 · Found wrong or missing data? Report a data error