It is also used as a diluent/reactant in the manufacture of urea-formaldehyde and melamine-formaldehyde resins.

Occasionally, melamine-formaldehyde resin is added to gluten for non-food purposes, such as adhesives or fabric printing.

He explained that the total polymer content of the goods in issue is the sum of the melamine-formaldehyde resin and the phenol-formaldehyde resin.

Melamine-formaldehyde resin forms via the condensation of formaldehyde with melamine to give, under idealized conditions, the hexa-hydroxymethyl derivative.

Melamine-formaldehyde resins (MF)

The Haden Kettle is most likely to be made from a thermosetting plastic called melamine-formaldehyde resin this is an odourless, scratch resistant material.

Melamine is used to manufacture melamine-formaldehyde resin, a type of plastic known for its flame-retardant properties and commonly employed in countertops, dry-erase boards, etc.

The monomer units of the copolymer are the same as the monomer units of melamine-formaldehyde resin and phenol-formaldehyde resin, both of heading 39.09.

Two different components were identified: a melamine-formaldehyde resin which contained an amount of cellulose, which is the principal constituent of paper; and a phenol-formaldehyde resin, which also contained some cellulose.

Ms. Barsoum testified that the decorative layer, which is impregnated with a melamine-formaldehyde resin, and the core layer, which is impregnated with a phenolic resin, go through a lamination process under which they are mechanically bonded under heat and pressure.

Thus, the appellant argued that the goods in issue should be classified under tariff item No. 3921.90.91 as other sheets of plastics of polymers of heading No. 39.09, excluding of urea-formaldehyde resins, of melamine-formaldehyde resins, of phenol-formaldehyde resins or of polyurethanes.

First, the goods in issue must be "[o]f polymers of heading 39.09" and, second, the goods in issue must not fall within the exclusions, that is, the goods cannot be composed of urea-formaldehyde resins, of melamine-formaldehyde resins, of phenol-formaldehyde resins or of polyurethanes.

The respondent submitted that there is uncontradicted evidence before the Tribunal that the goods in issue are sheets of plastics made of both melamine-formaldehyde resins and phenol-formaldehyde resins, the last being the predominant co-monomer and that, as such, they are specifically excluded from classification under tariff item No. 3921.90.91.

They are composed of three main layers: the core layer which is kraft paper impregnated with a phenolic resin; the decorative layer which is paper impregnated with a melamine-formaldehyde resin; and the overlay layer which is alpha-cellulose paper impregnated with a melamine resin.