3407 00 — Modelling pastes, incl. those put up for children's amusement; preparations known as "dental wax" or as "dental impression compounds", put up in sets, in packings for retail sale or in plates, horseshoe shapes, sticks or similar forms; other preparations for use in dentistry, with a basis of plaster "of calcined gypsum or calcium sulphate"

3407 Sculpting pastes, including plasticine for infant modelling; “dental wax” or tooth cast formulations, packaged in kits, retail packages or tiles, horseshoe shapes, bars or similar forms; other dental formulations based on gypsum (calcified gypsum or calcium sulfate)

(A) Sculpting pastes. They are plastic compositions commonly used by artists or goldsmiths to make models, as well as intended for children. Most often they are based on zinc oleate. They also contain waxes, light oil and kaolin and are slightly greasy to the touch. Other species are mixtures of cellulosic mass and kaolin with binders. These pastes are usually painted and presented in bulk or in the form of bars, flatbreads, tiles, etc. Disparate pastes for sculpting, including plasticine for child sculpting, are also classified in this heading. (B) Compositions known as "dental wax" or as "tooth casting compositions". They are means with different compositions for use in dental practice in obtaining casts of teeth. They usually consist of wax, plas tmass or gutta-percha mixed with products such as roanifol, shellac and fillers (such as powdered mica) and are usually painted. They can be hard or slightly soft. These formulations are included only if they are packaged in kits, retail packages or tiles, in the form of horseshoes (solid or hollow), in bars or similar forms. If packaged in another manner (e.g. in bulk), they shall be classified according to their composition (headings 3404, 3824, etc.). (C) Other formulations for dental purposes based on gypsum (calcified gypsum or calcium sulfate). This heading covers formulations for dental purposes based on gypsum, usually containing more than 2% by weight of additives. The following additives are possible: titanium dioxide as a white pigment, coloring agents, kieselguhr, dextrins and melamine resin. They also contain accelerators and delayers. Such formulations for dental purposes contain mainly 25 wt.% or more half-hydrate α-calcium sulfate or almost exclusively half-hydrate α-calcium sulfate, which does not occur naturally and which can be obtained, for example, by dehydration of natural gypsum with a high content of calcium sulphate dihydrate. Compositions are used for making tooth molds, making models or for other dental purposes and are included here irrespective of form or method of presentation. Such formulations are not to be confused with gypsums which contain only small quantities of accelerators or retardants (heading 2520). This heading does not cover dental cements and other dental filling materials (heading 3006).

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.).