https://www.taxtmi.com/caselaws?id=468079 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. en-us Mon, 30 Dec 2024 00:00:00 +0530 Wed, 15 Apr 2026 20:22:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468079 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. Case-Laws Customs Mon, 30 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468079