Artificial wax classification under Heading 3404 confirmed for a waxy chemically produced product in the residuary tariff item.

A chemically produced product obtained by esterification of fatty acid with propylene glycol, containing residual mono- and diglycerides and glycerol, was treated as not being a separate chemically defined compound. Applying Chapter 34 Note 1(b), Note 5(a), the Harmonized System Explanatory Notes, and General Rules of Interpretation 1 and 6, the product's waxy character brought it within Heading 3404 as artificial waxes and prepared waxes. As it did not fall under the specific sub-entries for polyethylene glycol, sealing wax, polyethylene wax, or the brominated and chlorinated categories, it was classified under the residuary tariff item 3404 90 39.

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Issues: Whether the subject product, GRINDSTED PGMS 86, is classifiable under tariff item 3404 90 39 of the Customs Tariff.

Analysis: The product was found to be a chemically produced organic product obtained by esterification of fatty acid with propylene glycol, containing residual mono- and diglycerides and glycerol and therefore not a separate chemically defined compound. The product was treated as having waxy character on the basis of its physical description and the JECFA material relied upon. Applying Chapter 34 Note 1(b), Note 5(a), the Harmonized System Explanatory Notes, and General Rules of Interpretation 1 and 6, the product was held to fall within Heading 3404 as artificial waxes and prepared waxes. It was further held not to fall under the specific sub-entries for polyethylene glycol, sealing wax, polyethylene wax, or the brominated and chlorinated categories, leaving the residuary sub-heading 3404 90 39.

Conclusion: The subject product is classifiable under tariff item 3404 90 39.

Final Conclusion: The advance ruling settled the classification dispute in favour of the importer by placing the product in the residuary artificial wax entry under Heading 3404.

Ratio Decidendi: A chemically produced product of waxy character that is not a separate chemically defined compound and satisfies the Chapter 34 parameters is classifiable under Heading 3404, and where it does not fit a more specific sub-entry, it falls in the appropriate residuary tariff item.

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