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Classification of powders from microspheres and wax beads from palm oil

Implementing Regulations (EU) 2017/1267 and (EU) 2017/1268 establish the classification of certain white odourless microsphere powder and certain refined palm oil wax pearls in the Combined Nomenclature (CN). Accordingly, such a powder shall be classified under subheading 2842 10 00 as ‘double silicate or complex silicate, including aluminosilicate, whether or not chemically uniform’, and the wax beads of palm oil shall be classified under subheading 3404 90 00 as’other artificial waxes and prepared waxes’ at a rate of duty currently 0% applicable in third countries.

Classification of powder from microspheres

Regulation (EU) 2017/1267 concerns a fine, white, odourless powder of microspheres (grain size < 10 μm) with a density of about 2.1-2.5 g/cm3. The microspheres consist of nepheline or nepheline syenite (sodium-potassium-aluminosilicate), which was heated to obtain a light ellipse shape and to round the rough edges. The product is used as an additive to paints, coatings and foils.

The product, after exclusion of several other relevant subheadings, is also not chemically homogeneous under CN code 2842 10 00 under the general provisions as double silicate or complex silicate, including aluminosilicate.

Classification of certain wax beads

Regulation (EU) 2017/1268 covers goods in the form of fine pearls of white wax with a diameter of about 1 mm, obtained from refined palm oil, consisting of hydrogenated hard palm stearin, non-hydrogenated hard palm stearin and an optical brightener (about 0.01 % by weight). The dropping point is 59,2 °C ± 0,5 °C and the viscosity measured by a rotational viscometer at a temperature of 10 °C above the dropping point is 10 Pa-s at most. The goods are packed in bags of 25 kg each. The product is used as raw material for the production of candles.

Organic products produced by a chemical process with the properties of waxes, including water-soluble, are covered by Regulation 3404. The product also meets the criteria of an artificial wax and therefore the product is to be classified under’other artificial waxes and prepared waxes’ in CN code 3404 90 00.

Validity for similar goods

The classification regulations only apply to goods identical to those mentioned in them, but could be used as a means of classifying similar goods. Companies should now check whether their imports are affected by these regulations. For example, binding tariff information (vZTAs) issued to them could have become invalid. Incorrect classification always carries the risk of criminal or fine-law consequences.

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Attorney Dr. Tristan Wegner

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