Other Waxes imported by Industrial IRC holder VAT

34.04 - Artificial waxes and prepared waxes. 3404.20 - Of poly(oxyethy1ene) bolyethylene glycol) 3404.90 - Other This heading covers artificial waxes (sometimes known in industry as "synthetic waxes") and pre ared waxes, as defined in Note 5 to this Chapter, which consist of or contain relatively high mo ecular weight organic substances and which are not separate chemically defined compounds. These waxes are : 'I (A) Chemically produced organic roducts of a waxy character, whether or not water-soluble. Waxes of heading 27.12, pro uced synthetically or otherwise (e.g., Fischer-Tro sch waxes consistin essentially of hydrocarbons) are, however, excluded. Water-so uble waxy products aving surface-active properties are also excluded (heading 34.02). B f (B) Products obtained by mixing two or more different animal waxes, different vegetable waxes or different waxes of other classes or by mixing waxes of different classes (animal, vegetable ox other) (for example, mixtures of different ve etable waxes and mixtures of a mineral wax with a vegetable wax). Mixtures of minera waxes are, however, excluded (heading 27.12). f (C) Products of a wa character with a basis of one or more waxes and containing fats, resins, mineral su stances or other materials. Unmixed animal or ve etable waxes, whether or not refined or coloured, are, however, excluded (headin 15. 1). Unmixed mineral waxes or mixtures of mineral waxes, whether or not coloure$ are also excluded (heading 27.12). X The products described in A), @) and (C) above, when mixed with, dispersed (suspended or emulsified) in or dissolved in a liquid me 'urn, are however excluded fiom this heading (headings 34.05,38.09, etc.). 6, The waxes of paragraphs (A) and (C) above must have : (I) a dropping point above 40 "C; and (2) a viscosity, when measured by rotational viscometry, not exceeding 10 Pans(or 10,000 cP) at a temperature of 10 "C above their dropping point. In addition, such products generally display the following properties : (a) they take a polish when gently rubbed; (b) their consistency and solubility depend largely on temperature; (c) at 20 "C : (i) some are soft and kneadable (but not sticky or liquid) (soft waxes), others are brittle (hard waxes); (ii) they are not transparent but may be translucent; (d) at temperatures above 40 "C, they melt without decomposing; (e) just above their melting point they cannot easily be drawn into threads; (f) they are poor conductors of heat and electricity. The waxes of this heading vary in chemical composition. Such waxes include : (1) Polyalkylene waxes (e.g., polyethylene wax). They are used in packaging materials, textile lubricants, polishes, etc. (2) Waxes obtained by partial oxidation of hydrocarbon waxes (such as synthetic or natural parafin wax). They are used extensively in polishes, coatings, lubricants, etc. (3) Waxes composed of mixtures of chloroparaffins, polychlorobiphenyls or polychloronaphthalenes. They are used in flame-proofing, as insulators, capacitor impregnators, lubricants, wood preservatives, etc. (4) Poly(oxyethy1ene) (polyeth lene glycol) waxes. They are water-soluble and are used in cosmetics or pharmaceutica s, as binding agents, softeners, preservatives and in adhesives for textiles or paper, in inks or rubber compositions, etc. y (5) Waxes composed of mixtures of fatty ketones, fatty esters (such as propylene glycol monostearate modified with small quantities of soap, and mixed glycerol mono- and distearate esterified b tartaric acid and acetic acid), fatty arnines or fatty amides. They are used in cosmetics, po ishes, paints, etc. f (6) Waxes obtained by partial or complete chemical modification of natural waxes such as lignite wax. (7) Waxes composed of two or more different waxes (except mixtures of mineral waxes which fall in heading 27.12) or one or more waxes with other material, for example, wax consisting of paraffin wax and polyethylene, used as coating material, wax composed of paraffin wax and stearic acid, used as raw material for making candles, wax composed of oxidised hydrocarbon wax and emulsifier; sealing wax and waxes of similar composition, however they are put up, other than products of heading 32.14. The above waxes, if coloured, are also classified here. Apart from the exclusions mentioned above, the heading does not cover : (a) Lanolin alcohols, even if having the character of waxes (heading 15.05). (b) Hydrogenated oils, even if having the character of waxes (heading 15.16). (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 34.07). (e) Industrial monocarboxylic fatty acids and industrial fatty alcohols, even if having the character of waxes (heading 38.23). (f) Mixtures of mono-, di- and tri-, fatty acid esters of glyceroI, not having the character of m-axes (heading 38.24). (g) Mixed pol chlorobiphenyls and mixed chloroparaffins, not having the character of waxes (heading 3%4). (h) Pol (oxyethylene) (polyethylene glycol) not having the character of waxes (e.g., heading 38.24 or 19.07). (ij) Polyethylenes not having the character of waxes (e.g., heading 39.01).