Heading 3406 belongs to Chapter 34 in Section VI (Products of the chemical or allied industries).
View Chapter 34 classification notes
Notes
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 (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 (3305, 3306 or 3307).
2. For the purposes of 3401, "soap" applies only to soap soluble in water. Soap and the other products of 3401 may contain added substances (for example, disinfectants, abrasive powders, fillers or medicaments). Products containing abrasive powders remain classified in 3401 only if in the form of bars, cakes or moulded pieces or shapes. In other forms they are to be classified in 3405 as "scouring powders and similar preparations".
3. For the purposes of 3402, "organic surface-active agents" are products which when mixed with water at a concentration of 0.5% at 20 ºC 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 x 10-2 N/m (45 dyne/cm) or less.
4. In 3403, "petroleum oils and oils obtained from bituminous minerals" applies to the products defined in Note 2 to Chapter 27.
5. In 3404, subject to the exclusions provided below, "artificial waxes and prepared waxes" applies only to: The heading does not apply 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.
d. Products of 1516, 3402 or 3823, even if having a waxy character;
e. Unmixed animal waxes or unmixed vegetable waxes, whether or not refined or coloured, of 1521;
f. Mineral waxes or similar products of 2712, whether or not intermixed or merely coloured; or
g. Waxes mixed with, dispersed in or dissolved in a liquid medium (3405, 3809, etc.).