3404 - Artificial waxes and prepared waxes:

Heading 3404 encompasses artificial waxes and prepared waxes. This category includes synthetic substances and mixtures that exhibit wax-like properties, such as plasticity, malleability, and a low melting point. These materials are typically derived from chemical processes rather than natural sources like beeswax or carnauba wax. Prepared waxes under this heading are specifically formulated or compounded for particular uses, often involving mixtures of synthetic waxes, natural waxes, or other additives to achieve desired performance characteristics.

This classification is distinct from other headings within Chapter 34, which cover products like soap, detergents, lubricating preparations, and polishing compounds. While some of these might incorporate wax components, Heading 3404 specifically targets the artificial or prepared waxes themselves, rather than finished products where wax is an ingredient among others. It also differs from natural waxes found in other chapters, focusing solely on manufactured or artificially produced waxy substances.

Within Heading 3404, further subdivisions exist to refine classification based on the primary constituent of the artificial wax. Subheading 3404.20.00.00, for example, specifically addresses artificial waxes derived from poly(oxyethylene), commonly known as polyethylene glycol. The residual category, 3404.90, covers all other artificial waxes and prepared waxes not specified in the preceding subheadings, necessitating careful analysis of their composition and origin for accurate classification.