Tariff Schedule Rulings D-Memoranda Trade Remedies PGA Requirements Sanctions Regimes

Heading 3407

Modelling pastes, including those put up for children's amusement; preparations known as "dental wax" or as "dental impression compounds", put up in sets, in packings for retail sale or in plates, horseshoe shapes, sticks or similar forms; other preparations for use in dentistry, with a basis of plaster (of calcined gypsum or calcium sulphate). - Modelling pastes

1 subheadings

Subheadings

Related Advance Rulings

Explanatory Notes

Your consultant requested classification as a toy of heading 95.03. Although this product is designed and marketed for the amusement of children, modelling pastes are excluded from heading 95.03 by exclusionary Explanatory Note (b) and reference is made to heading 34.07. Modelling pastes, including those put up for children's amusement, are named in heading 34.07.

Source: advance_ruling (C-2016-000096)

Chapter 34 Notes (5)
1. 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 (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. 2. For the purpose 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. 3. For the purpose 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. 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. 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...

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