CHAPTER 34

 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 (heading 15.17);

 (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 33.05, 33.06 or 33.07).

2.-For the purposes of heading 34.01, the expression " soap " applies only to soap soluble in water.
  Soap and the other products of heading 34.01 may contain added substances (for example,
  disinfectants, abrasive powders, fillers or medicaments). Products containing abrasive powders
  remain classified in heading 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 34.05 as " scouring powders and
  similar preparations ".

3.-For the purposes of heading 34.02, " 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 x 10-2 N/m (45 dyne/cm) or less.

4.-In heading 34.03 the expression " petroleum oils and oils obtained from bituminous minerals "
  applies to the products defined in Note 2 to Chapter 27.

5.-In heading 34.04, 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 15.16, 34.02 or 38.23, even if having a waxy character;

 (b) Unmixed animal waxes or unmixed vegetable waxes, whether or not refined or coloured, of
      heading 15.21;

 (c) Mineral waxes or similar products of heading 27.12, whether or not intermixed or merely
      coloured; or

 (d) Waxes mixed with, dispersed in or dissolved in a liquid medium (headings 34.05, 38.09,
      etc.).








HEADING/
H.S.CODE

DESCRIPTION

SU

ID

VAT

LVY

EXC

34.01

Soap; organic surface-active products in bars, etc; paper with soap,etc

3401.1110.00

Medicated soaps

10

5

3401.1190.00

Soap For toilet use (excluding Medicated soaps)

35

5

3401.1910.00

Household soaps

35

5

3401.1920.00

Surfaceactive products and preparations

35

5

3401.1990.00

Other soaps covered in this subheading but not specified or included

35

5

3401.2000.00

Soap in other forms

35

5

3401.3000.00

Organic surfaceactive products and preparations for wash

35

5

34.02

Non-soap surface-active agents; washing preparations, nes

3402.1110.00

Put up for retail sale

35

5

3402.1190.00

Other Anionic Organic surfaceactive agents, not put up for retail sale

20

5

15

3402.1210.00

Put up for retail sale

35

5

3402.1290.00

Other Cationic Organic surfaceactive agents, not put up for retail sale

20

5

3402.1310.00

Put up for retail sale

35

5

3402.1390.00

Other Nonionic Organic surfaceactive agents, not put up for retail sale

20

5

3402.1910.00

Put up for retail sale

35

5

3402.1990.00

Other Organic surfaceactive agents, not put up for retail sale

20

5

3402.2000.00

Preparations put up for retail sale

35

5

3402.9000.00

.

20

5

34.03

Lubricating preparations, etc (excl. those of >=70% petroleum oil)

3403.1100.00

Preparations for the treatment of textile materials, lea

10

5

3403.1900.00

Lubricating preparations (including cutt Other

5

5

3403.9100.00

Preparations for the treatment of textile materials, lea

10

5

3403.9900.00

.

10

5

34.04

Artificial waxes and prepared waxes

3404.2000.00

Of poly(oxyethylene) (polyethylene glycol)

10

5

3404.9000.00

Other artificial waxes and prepared waxes

10

5

34.05

Polishes and creams, etc, for footwear, etc, excluding waxes of 34.04

3405.1000.00

Polishes, creams and similar preparations for footwear or leather

20

5

3405.2000.00

Polishes, creams and similar preparations for the mainten

20

5

3405.3000.00

Polishes and similar preparations for coachwork, other than metal polishes

20

5

3405.4000.00

Scouring pastes and powders and other scouring preparations

20

5

3405.9000.00

.

20

5

34.06

Candles, tapers and the like

3406.0000.00

.

20

5

34.07

Modelling pastes; dental wax and impression compounds, for retail
sale

3407.0000.00

Modelling pastes, including those put up for children's amu

20

5