Tariff classification of waxy chemical product upheld under Chapter 34 as a prepared wax under the residual sub-heading.

The product was held classifiable under Tariff Item 3404 90 39 because it answered the Chapter 34 test for artificial waxes and prepared waxes. The ruling found that it was not a separate chemically defined compound, had a waxy character, was chemically produced, was not covered by heading 2712, and satisfied the physical criteria of dropping point above 40 C and viscosity not exceeding 10 Pa.s at 10 C above the dropping point. Applying the General Rules for Interpretation, chapter notes and explanatory notes, the product fell within heading 3404 and, at sub-heading level, in the residual entry 3404 90 39.

---

---

Issues: Whether the subject product is classifiable under Tariff Item 3404 90 39.

Analysis: The product was examined under Chapter 34 of the Customs Tariff, which covers artificial waxes and prepared waxes. The determining factors were whether it was a separate chemically defined compound, whether it was a chemically produced organic product of a waxy character, whether it was excluded by Chapter 27, and whether it satisfied the physical criteria of dropping point above 40 C and viscosity not exceeding 10 Pa.s at 10 C above the dropping point. On the facts accepted in the ruling, the product was not a separate chemically defined compound, had a waxy character, was chemically produced, was not covered by heading 2712, and satisfied the relevant dropping point and viscosity criteria. Applying the General Rules for the Interpretation and the chapter notes and explanatory notes, the product fell within heading 3404 and, at the sub-heading level, under the residual entry 3404 90 39.

Conclusion: Yes, the subject product is classifiable under Tariff Item 3404 90 39.

---