Tariff classification of waxy mixtures: products held classifiable as artificial and prepared waxes, not competing headings.

Imported products Grindsted PS 222 MB and Grindsted PS 421 were classified as mixtures predominantly of mono- and diglycerides of fatty acids with added ingredients, rather than separate chemically defined compounds. Applying Chapter 34 Notes 1(b) and 5(a) of the Customs Tariff Act, 1975, together with Rules 1 and 6 of the General Rules for Interpretation and the Harmonized System Explanatory Notes, the authority found the goods to have a waxy character and to meet the dropping point and viscosity requirements for artificial and prepared waxes. They were therefore held outside heading 2712 and not covered by the competing sub-headings for polyethylene glycol products, sealing wax, polyethylene wax, or brominated or chlorinated products, and classified under Tariff Item 3404 90 39.

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Issues: Whether the imported products Grindsted PS 222 MB and Grindsted PS 421 are classifiable under Tariff Item 3404 90 39 of the Customs Tariff Act, 1975.

Analysis: The products were found to be mixtures predominantly containing mono- and diglycerides of fatty acids, with added ingredients, and not separate chemically defined compounds. Their character was examined against Chapter 34 of the First Schedule to the Customs Tariff Act, 1975, particularly Note 1(b) excluding separate chemically defined compounds and Note 5(a) covering chemically produced organic products of a waxy character. The classification exercise was carried out by applying Rule 1 and Rule 6 of the General Rules for the Interpretation of the First Schedule to the Customs Tariff Act, 1975, together with the Harmonized System Explanatory Notes. The products were held to have waxy character, to satisfy the dropping point and viscosity requirements for artificial and prepared waxes, and to fall outside heading 2712. At the sub-heading level, they were held not to be polyethylene glycol products, not sealing wax or polyethylene wax, and not the specifically enumerated brominated or chlorinated products.

Conclusion: The products are classifiable under Tariff Item 3404 90 39 and not under the competing headings considered.

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