Classification of artificial wax product confirmed under Chapter 34 after meeting physical criteria and residuary heading requirements.

Grindsted SSL P 70 Veg was analysed as a chemically produced organic product with a waxy character, not a separate chemically defined compound. It was treated as falling within Chapter 34 under Note 5(a) and the HSN Explanatory Notes to Heading 3404 because it met the physical criteria for artificial waxes, including a dropping point above 40 C and viscosity not exceeding 10 Pa.s at 10 C above the dropping point. As it was not polyethylene glycol-based and did not fit the specific sub-headings for sealing wax, polyethylene wax, or brominated or chlorinated products, the residuary sub-heading for artificial waxes not emulsified or containing solvents was applied.

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Issues: Whether the subject product, Grindsted SSL P 70 Veg, is classifiable under Tariff Item 3404 90 39 of the Customs Tariff Act, 1975.

Analysis: The product was found to be a chemically produced organic product with a waxy character and not a separate chemically defined compound. It was held to fall within Chapter 34 under Note 5(a) to Chapter 34 and the HSN Explanatory Notes to Heading 3404. The product was also held to satisfy the physical criteria for artificial waxes, namely a dropping point above 40 C and viscosity not exceeding 10 Pa.s at 10 C above the dropping point. Since it was not polyethylene glycol-based and did not fit the specific sub-headings for sealing wax, polyethylene wax, or the brominated or chlorinated products, the residuary sub-heading for artificial waxes not emulsified or containing solvents was applied.

Conclusion: The subject product is classifiable under Tariff Item 3404 90 39.

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