Classification of mono- and diglycerides as prepared waxes supports tariff placement under Heading 3404 90 39.

Imported mono- and diglycerides of fatty acids were classified as artificial or prepared waxes under Tariff Item 3404 90 39. Applying the General Rules of Interpretation, the Chapter Notes and the HSN Explanatory Notes, the products were found to be mixtures of mono-, di- and triglycerides with free glycerol and free fatty acids, rather than separate chemically defined compounds. Their waxy character, including relevant dropping point and viscosity values, supported inclusion in heading 3404. They were also held not to be petroleum or other mineral waxes under heading 2712, and not to fall within the excluded specific sub-headings, leading to the residual classification.

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Issues: Whether the subject products, being mono- and diglycerides of fatty acids in imported form, are classifiable under Tariff Item 3404 90 39.

Analysis: Classification was examined under Chapter 34 in the light of the General Rules of Interpretation, the Chapter Notes, and the HSN Explanatory Notes. The subject products were found not to be separate chemically defined compounds, because they consist of mixtures containing mono-, di- and triglycerides, free glycerol, free fatty acids and related components rather than one fixed molecular species. Their manufacture by trans-esterification of palm oil triglycerides with glycerol showed that they are chemically produced organic products. The products were also found to have a waxy character, with dropping point and viscosity values satisfying the requirements stated in the HSN Notes for heading 3404. They were further held not to fall within heading 2712, since they are not petroleum, paraffin, microcrystalline or other mineral waxes. Having excluded the specific sub-headings for polyethylene glycol wax and sealing wax, the products were treated as artificial waxes or prepared waxes not emulsified or containing solvents, and, not being brominated or chlorinated products, they were held to fall in the residual sub-classification.

Conclusion: The subject products are classifiable under Tariff Item 3404 90 39.

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