Tariff classification of waxy fatty acid mixtures confirmed under the residual artificial wax entry.

Grindsted PS 222MB and Grindsted PS 421 were examined for tariff classification under the Customs Tariff. Applying Rule 1 and Rule 6 of the General Rules for the Interpretation, along with Chapter Note 1(b) and Chapter Note 5(a) to Chapter 34, the products were treated as mixtures of mono- and diglycerides of fatty acids with additives rather than separately chemically defined compounds. They were regarded as chemically produced organic products of waxy character, with properties meeting the relevant Chapter 34 parameters, and were found not to fall under heading 2712 or the excluded wax categories. The products were therefore classifiable under Tariff Item 3404 90 39.

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Issues: Whether Grindsted PS 222MB and Grindsted PS 421 are classifiable under Tariff Item 3404 90 39 of the Customs Tariff.

Analysis: The subject products were found to be mixtures of mono- and diglycerides of fatty acids with additives, and not separate chemically defined compounds. The applicable tariff framework required interpretation under Rule 1 and Rule 6 of the General Rules for the Interpretation, together with Chapter Note 1(b) and Chapter Note 5(a) to Chapter 34. The ruling treated the products as chemically produced organic products of waxy character, having dropping points above 40 C and viscosities within the prescribed limit, and held that they were not covered by heading 2712. On the sub-heading structure, the products were not of polyethylene glycol, did not fall under the specific excluded entries for sealing wax or polyethylene wax, and were found to fit the residual artificial wax entry, with further exclusion of brominated or chlorinated variants.

Conclusion: The products are classifiable under Tariff Item 3404 90 39, and the answer is in favour of the assessee.

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