Official chapter notes
Verbatim text published by HMRC. These are the legal basis for classification decisions in this chapter; the "General Rules of Interpretation" point at them directly.
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 [1517](/headings/1517)); - 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 [3305](/headings/3305), [3306](/headings/3306) or [3307](/headings/3307)). 2. For the purposes of heading [3401](/headings/3401), the expression 'soap' applies only to soap soluble in water. Soap and the other products of heading [3401](/headings/3401) may contain added substances (for example, disinfectants, abrasive powders, fillers or medicaments). Products containing abrasive powders remain classified in heading [3401](/headings/3401) only if in the form of bars, cakes or moulded pieces or shapes. In other forms, they are to be classified in heading [3405](/headings/3405) as 'scouring powders and similar preparations'. 3. For the purposes of heading [3402](/headings/3402), '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 dyn/cm) or less. 4. In heading [3403](/headings/3403), the expression 'petroleum oils and oils obtained from bituminous minerals' applies to the products defined in Note 2 to Chapter [27](/chapters/27). 5. In heading [3404](/headings/3404), 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 [1516](/headings/1516), [3402](/headings/3402) or [3823](/headings/3823), even if having a waxy character; - (b) unmixed animal waxes or unmixed vegetable waxes, whether or not refined or coloured, of heading [1521](/headings/1521); - (c) mineral waxes or similar products of heading [2712](/headings/2712), whether or not intermixed or merely coloured; or - (d) waxes mixed with, dispersed in or dissolved in a liquid medium (heading [3405](/headings/3405), [3809](/headings/3809), etc.).