3404 20 000 0 — Artificial waxes and prepared waxes: of poly(oxyethylene) (polyethylene glycol)

3404 Artificial and finished waxes: 3404 20 - of polyoxyethylene (polyethylene glycol) 3404 90 - other

This heading includes artificial waxes (sometimes known in the industry as "synthetic waxes") and finished waxes, in accordance with Note 5 to this Chapter, which consist of or contain organic substances of relatively high molecular weight and which are not separate compounds of a particular chemical composition. These waxes are: (A) Organic products of a waxy nature, obtained by chemical means, soluble or insoluble in water. Waxes of heading 2712 obtained synthetically or otherwise (e.g., Fischer-Tropsch waxes generally composed of hydrocarbons) are, however, excluded. Water-soluble wax products having surfactant properties are also excluded (heading 3402). (B) Products obtained by mixing two or more different waxes of animal origin, different waxes of vegetable origin or different waxes of other classes or by mixing waxes of different classes (animal, vegetable or other) (for example, mixtures of different types of vegetable wax and mixtures of mineral wax with vegetable wax). However, mixtures of mineral waxes are not included (heading 2712). (B) Products of a waxy nature based on one or more waxes and containing fats, resins, minerals or other materials. Unmixed animal or vegetable waxes, whether refined or unrefined, painted or unpainted, are, however, excluded (heading 1521). Unmixed mineral waxes or mixtures of mineral waxes, painted or unpainted, are also excluded (heading 2712).

The products described in Parts (A), (B) and (C) above, when mixed with, dispersed (suspended or emulsified) in, or dissolved in a liquid medium, are, however, excluded from this heading (headings 3405, 3809, etc.). The waxes referred to in Parts (A) and (C) above must have: (1) a drop point above 40 °C; and (2) a viscosity, measured by rotational viscometry, not exceeding 10 Pa·s (or 10 000 cP) at a temperature 10 °C above their drop point. In addition, such products generally exhibit the following properties: (a) they become polished on light rubbing; (b) their consistency and solubility depend largely on temperature; (c) at 20 °C: (i) some of them are soft and easily kneaded (but not tacky or liquid) (soft waxes), others are brittle (hard waxes); (ii) they are non-transparent but may be translucent; (d) above 40 °C they melt without decomposition; (e) when heated above their melting point, they are not readily drawn into threads; (f) they are poor conductors of heat and electricity. The waxes of this heading may be of different chemical compositions. Such waxes include: (1) Polyalkylene waxes (e.g., polyethylene wax). They are used in packaging materials, as lubricants in the textile industry, as polishing agents, etc. (2) Waxes obtained by partial oxidation of hydrocarbon waxes (such as synthetic or natural paraffin). They are widely used in polishes, coatings, lubricants, etc. (3) Waxes consisting of mixtures of chlorinated paraffins, polychlorobiphenyls or polychloronaphthalenes. They are used for fire-proofing, as insulating materials, as impregnants for capacitors, as lubricants, as wood preservatives, etc. (4) Polyethylene glycol waxes. They are water-soluble and are used in cosmetics or pharmaceuticals, as binders, softeners, preservatives and as adhesives for textile materials or paper, in printing inks or rubber compositions, etc. (5) Waxes consisting of mixtures of fatty ketones, fatty acid esters (such as propylene glycol monostearate modified with a small quantity of soap, and a mixture of glycerol mono- and distearates esterified with tartaric acid and acetic acid), fatty amines or fatty amides. They are used in cosmetics, polishes, paints, etc. (6) Waxes obtained by partial or complete chemical modification of natural waxes such as lignite wax. (7) Waxes consisting of two or more different waxes (excluding mixtures of mineral waxes, which fall in heading 2712) or of one or

more waxes with another material, e.g., a wax consisting of paraffin and polyethylene, for use as a coating, a wax consisting of paraffin and stearic acid, for use as a raw material in the manufacture of candles, a wax consisting of oxidised hydrocarbon wax and an emulsifier; sealing wax and waxes of similar composition, other than products of heading 3214, whatever their form as finished products. The waxes referred to above, if coloured, also fall in this heading. In addition to the exclusions mentioned above, this heading excludes: (a) lanolin alcohols, even if having the character of waxes (heading 1505); (b) hydrogenated oils, even if having the character of waxes (heading 1516); (c) separate chemically defined organic compounds (Chapter 29); (d) "dental wax" and dental impression compounds, put up in sets, in packings for retail sale or in plates, horseshoe shapes, sticks or similar forms (heading 3407); (e) industrial monocarboxylic fatty acids and industrial fatty alcohols, even if having the character of waxes (heading 3823); (f) mixtures of mono-, di- and tri-fatty acid esters of glycerol, not having the character of waxes (heading 3824); (g) mixed polychlorobiphenyls and mixed chlorinated paraffins, not having the character of waxes (heading 3824); (h) polyoxyethylene (polyethylene glycol), not having the character of waxes (e.g., heading 3824 or 3907); (ij) polyethylenes not having the character of waxes (e.g., heading 3901).

Notes

English text as published in Annex I to Regulation (EU) 2021/1832 (Combined Nomenclature). The EAEU tariff and the EU nomenclature copy these notes from the same convention. For a Russian declaration the binding version is the Russian one: Annex to Decision No 80 of the EEC Council of 14 September 2021.

1. This chapter does not cover:

(a) edible mixtures or preparations of animal, vegetable or microbial fats or oils of a kind used as mould release preparations (heading 1517);

(b) separate chemically defined compounds; or

(c) shampoos, dentifrices, shaving creams and foams, or bath preparations, containing soap or other organic surface-active agents (heading 3305, 3306 or 3307).

2. For the purposes of heading 3401, the expression ‘soap’ applies only to soap soluble in water. Soap and the other products of heading 3401 may contain added substances (for example, disinfectants, abrasive powders, fillers or medicaments). Products containing abrasive powders remain classified in heading 3401 only if in the form of bars, cakes or moulded pieces or shapes. In other forms, they are to be classified in heading 3405 as ‘scouring powders and similar preparations’.

3. For the purposes of heading 3402, ‘organic surface-active agents’ are products which, when mixed with water at a concentration of 0,5 % at 20 °C and left to stand for one hour at the same temperature:

(a) give a transparent or translucent liquid or stable emulsion without separation of insoluble matter; and

(b) reduce the surface tension of water to 4,5 × 10–2 N/m (45 dyn/cm) or less.

4. In heading 3403, the expression ‘petroleum oils and oils obtained from bituminous minerals’ applies to the products defined in note 2 to Chapter 27.

5. In heading 3404, subject to the exclusions provided below, the expression ‘artificial waxes and prepared waxes’ applies only to:

(a) chemically produced organic products of a waxy character, whether or not water-soluble;

(b) products obtained by mixing different waxes;

(c) products of a waxy character with a basis of one or more waxes and containing fats, resins, mineral substances or other materials. The heading does not apply to:

(a) products of heading 1516, 3402 or 3823, even if having a waxy character;

(b) unmixed animal waxes or unmixed vegetable waxes, whether or not refined or coloured, of heading 1521;

(c) mineral waxes or similar products of heading 2712, whether or not intermixed or merely coloured; or

(d) waxes mixed with, dispersed in or dissolved in a liquid medium (headings 3405, 3809, etc.).