https://www.taxtmi.com/caselaws?id=468078 A chemically produced product obtained by esterification of fatty acid with propylene glycol, containing residual mono- and diglycerides and glycerol, was treated as not being a separate chemically defined compound. Applying Chapter 34 Note 1(b), Note 5(a), the Harmonized System Explanatory Notes, and General Rules of Interpretation 1 and 6, the product's waxy character brought it within Heading 3404 as artificial waxes and prepared waxes. As it did not fall under the specific sub-entries for polyethylene glycol, sealing wax, polyethylene wax, or the brominated and chlorinated categories, it was classified under the residuary tariff item 3404 90 39. en-us Mon, 30 Dec 2024 00:00:00 +0530 Wed, 15 Apr 2026 16:28:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468078 A chemically produced product obtained by esterification of fatty acid with propylene glycol, containing residual mono- and diglycerides and glycerol, was treated as not being a separate chemically defined compound. Applying Chapter 34 Note 1(b), Note 5(a), the Harmonized System Explanatory Notes, and General Rules of Interpretation 1 and 6, the product's waxy character brought it within Heading 3404 as artificial waxes and prepared waxes. As it did not fall under the specific sub-entries for polyethylene glycol, sealing wax, polyethylene wax, or the brominated and chlorinated categories, it was classified under the residuary tariff item 3404 90 39. Case-Laws Customs Mon, 30 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468078