Chapter 34
(Section VI:- Products of the Chemicals or allied industries)


SOAP, ORGANIC SURFACE-ACTIVE AGENTS, WASHING PREPARATIONS, LUBRICATING PREPARATIONS, ARTIFICIAL WAXES, PREPARED WAXES, POLISHING OR SCOURING PREPARATIONS, CANDLES AND SIMILAR ARTICLES, MODELLING PASTES, DENTAL WAXES AND DENTAL PREPARATIONS WITH A BASIS OF PLASTER
Notes:

1. This Chapter does not cover :

(a) Edible mixtures or preparations of animal or vegetable fats or oils of a kind used as mould release preparations (Chapter 15);

(b) Separate chemically defined compounds; or

(c) Shampoos, dentifrices, shaving creams and foams, or bath preparations, containing soap or other organic surface-active agents (Chapter 33).

2. For the purposes of heading No. 34.01, soap applies only to soap soluble in water. Soap and the other products of heading No. 34.01 may contain added substances (for example, disinfectants, abrasive powders, fillers or medicaments). Products containing abrasive powders remain classified in heading No. 34.01 only if in the form of bars, cakes or moulded pieces or shapes. In other forms, they are to be classified in heading No. 34.05 as "scouring powders and similar preparations".

3. For the purposes of heading No. 34.02, "organic surface-active agents are products which when mixed with water at a concentration of 0.5 per cent 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 x 10 -2 N/m (45 dyne/cm) or less.

4. In Heading No. 34.03, petroleum oils and oils obtained from bituminous minerals applies to the products denned in Note 2 to Chapter 27.

5. In heading No. 34.04, subject to the exclusions provided below, "artificial waxes and prepared waxes apply 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:

(i) Products of Chapter 15 and heading No. 34.02 even if having a waxy character;

(ii) Unmixed animal waxes and unmixed vegetable waxes, whether or not refined or coloured, of Chapter 15;

(iii) Mineral waxes and similar products of Chapter 27, whether or not intermixed or merely coloured; or

(iv) Waxes mixed with, dispersed or dissolved in a liquid medium.

6. In relation to products of this Chapter, labelling or relabelling of containers and repacking from bulk packs to retail packs or the adoption of any other treatment to render the product marketable to the consumer, shall amount to "manufacture".