https://www.taxtmi.com/caselaws?id=467937 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. en-us Wed, 11 Dec 2024 00:00:00 +0530 Tue, 14 Apr 2026 17:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467937 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. Case-Laws Customs Wed, 11 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467937