Tariff classification of wax mixtures: where no single component gives essential character, apply last-in-order residuary entry.

Classification of a formulated wax mixture turned on application of the General Interpretative Rules for mixtures: Rule 2(b) and Rule 3 were applied because the product contains paraffin and microcrystalline wax in comparable proportions and no single component was shown to impart the essential character. As no heading provided a more specific description and essential character could not be ascribed solely to one constituent, Rule 3(c) (last-in-numerical-order/residuary rule) was applied, resulting in classification under the residuary tariff entry within Heading 2712.

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Issues: Classification of 'Negozone 9347 F - Goodine' for import under the First Schedule to the Customs Tariff Act, 1975 (whether classifiable under CTI 2712 20 00 as paraffin wax or under CTI 2712 9010 / residuary CTI 2712 9090).

Analysis: The product is a formulated mixture composed predominantly of paraffin wax (35-55%) and microcrystalline wax (40-60%) with minor polyethylene wax (less than 5%). Heading 2712 covers both paraffin wax and microcrystalline petroleum wax as separate tariff items. Application of the General Interpretative Rules (GIR) - specifically Rule 2(b) and Rule 3 - is required for mixtures. The applicant did not demonstrate that the product's essential character is attributable solely to paraffin wax; both hydrocarbon wax constituents are present in comparable proportions and the product is produced by blending specified ratios of these constituents. Where no single heading provides the most specific description and the essential character cannot be ascribed to one component, GIR Rule 3(c) directs classification under the heading which occurs last in numerical order among those equally meriting consideration, i.e., the residuary entry.

Conclusion: 'Negozone 9347 F - Goodine' is classifiable under CTH 2712 of the First Schedule to the Customs Tariff Act, 1975, specifically under CTI 2712 9090 (residuary entry).

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