Article 1
The goods described in column (1) of the table set out in the Annex shall be classified within the Combined Nomenclature under the CN code indicated in column (2) of that table.
Commission Implementing Regulation (EU) 2017/1268 of 11 July 2017 concerning the classification of certain goods in the Combined Nomenclature
Commission Implementing Regulation (EU) 2017/1268 of 11 July 2017 concerning the classification of certain goods in the Combined Nomenclature
Data as of 2026-07-04 · Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗
Article 2
Binding tariff information which does not conform to this Regulation may continue to be invoked in accordance with Article 34(9) of Regulation (EU) No 952/2013 for a period of three months from the date of entry into force of this Regulation.
Article 3
This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union .
Supplementary provisions
ANNEXSupplementary provisions
ANNEX Description of goods Classification (CN Code) Reasons (1) (2) (3) A product in the form of fine white wax beads of approximatively 1 mm in diameter, obtained from refined palm oil. The product consists of: — hydrogenated hard palm stearin, — non-hydrogenated hard palm stearin, — an optical brightener (approx. 0,01 % by weight). Palm stearin obtained from palm oil is subjected to a multi-stage fractionation and the hard stearin (solid fraction) is separated from the soft stearin. Then, a part of the hard stearin is subjected to a hydrogenation process, and mixed with the non-hydrogenated part of the hard stearin and with an optical brightener. Subsequently, the obtained product is subjected to a beading process. The product is of waxy character and is used as raw material for manufacturing candles. The dropping point is 59,2 °C ± 0,5 °C and the viscosity measured with a rotational viscometer does not exceed 10 Pa.s at a temperature of 10 °C above the dropping point. The product is packed in 25 kg bags. 3404 90 00 Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature, Note 5, first paragraph, letter (a) to Chapter 34 and the wording of CN codes 3404 and 3404 90 00 . Classification under heading 1516 is excluded as the product is a mixture of hydrogenated hard stearin and non-hydrogenated hard stearin. The product has been prepared beyond the scope of heading 1516 , and is neither an oil nor a fat. Moreover, the presence of the optical brightener excludes the product from heading 1516 . Classification under heading 1517 is excluded as the product is not an edible mixture or preparation covered by the scope of heading 1517 . Classification under heading 1521 is excluded as the product is mainly composed of palm stearin which is a triglyceride. In accordance with Note 5, first paragraph, letter (a) to Chapter 34, chemically produced organic products of a waxy character, whether or not water-soluble, are covered by heading 3404 . The product also fulfils the criteria of artificial wax (see also the Harmonised System Explanatory Notes to heading 3404 , letter A). The product is therefore to be classified in CN code 3404 90 00 as other artificial waxes and prepared waxes.
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Source: EUR-Lex (Publications Office of the EU), © European Union, reuse permitted under Commission Decision 2011/833/EU.
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