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 No. 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 No. 33.05,33.06 or 33.07).
2. For the purposes of Heading No. 34.01, the expression "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% at 200C 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, the expression "petroleum oils and oils obtained from bituminous minerals" applies to the products defined in Note 2 to Chapter 27.
5. In Heading No. 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 Nos. 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 No. 15.21;
(c) Mineral waxes and similar products of Heading No. 27.12 whether or not intermixed or merely coloured; or
(d) Waxes mixed with, dispersed in or dissolved in a liquid medium (Headings Nos. 34.05, 38.09, etc.)
| Heading No. |
Sub-heading No. |
Description of article | Rate of duty | |
| Standard | Preferential Areas | |||
| (1) | (2) | (3) | (4) | (5) |
| 34.01 | Soap; organic surface-active products and preparations for use as soap, in the form of bars, cakes, moulded pieces or shapes, whether or not containing soap; paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent | |||
| - Soap and organic surface-active products and preparations, in the form of bars, cakes, moulded pieces or shapes, and paper, wadding, felt and non-wovens, impregnated, coated or covered with soap or detergent: | ||||
| 3401.11 | -- For toilet use (including medicated products) | 35% | ||
| 3401.19 | -- Other | 35% | ||
| 3401.20 | - Soap in other forms | 35% | ||
| 34.02 | Organic surface-active agents (other than soap), surface-active preparations, washing preparations (including auxiliary washing preparations) and cleaning preparations, whether or not containing soap, other than those of Heading No. 34.01 | |||
| - Organic surface-active agents, whether or not put up for retail sale : | ||||
| 3402.11 | -- Anionic | 35% | 25% | |
| 3402.12 | -- Cationic | 35% | 25% | |
| 3402.13 | -- Non-ionic | 35% | 25% | |
| 3402.19 | -- Other | 35% | 25% | |
| 3402.20 | - Preparations put up for retail sale | 35% | ||
| 3402.90 | - Other | 35% | ||
| 34.03 | Lubricating preparations (including cutting-oil preparations, bolt or nut release preparations, anti-rust or anti-corrosion preparations and mould release preparations, based on lubricants) and preparations of a kind used for the oil or grease treatment of textile materials, leather, furskins or other materials, but excluding preparations containing, as basic constituents, 70 per cent or more by weight of petroleum oils or of oils obtained from bituminous minerals: | |||
| 3403.11 | --Preparations for the treatment of textile materials, leather, furskins or other materials | 35% | ||
| 3403.19 | -- Other | 35% | ||
| - Other: | ||||
| 3403.91 | -- Preparations for the treatment of textile materials, leather, furskins or other materials | 35% | ||
| 3403.99 | -- Other | 35% | ||
| 34.04 | Artificial waxes and prepared waxes | |||
| 3404.10 | - Of chemically modified lignite | 35% | ||
| 3404.20 | - Of polyethylene glycol | 35% | ||
| 3404.90 | -Other | 35% | ||
| 34.05 | Polishes and creams, for footwear, furniture, floors, coachwork, glass or metal, scouring pastes and powders and similar preparations (whether or not in the form of paper, wadding, felt, non-wovens, cellular plastics or cellular rubber, impregnated, coated or covered with such preparations), excluding waxes of Heading No. 34.04 | |||
| 3405.10 | - Polishes, creams and similar preparations for footwear or leather | 35% | ||
| 3405.20 | - Polishes, creams and similar preparations for the maintenance of wooden furniture, floors or other wood work | 35% | ||
| 3405.30 | - Polishes and similar preparations for coach-work, other than metal polishes | 35% | ||
| 3405.40 | - Scouring pastes and powders and other scouring preparations | 35% | ||
| 3405.90 | -Other | 35% | ||
| 34.06 | 3406.00 | Candles, tapers and the like | 35% | |
| 34.07 | 3407.00 | 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 simi-lar forms; other preparations for use in dentistry, with a basis of plaster (of calcined gypsum or calcium sulphate) | 35% | |

