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Heading 1521 : Vegetable waxes (other than triglycerides), beeswax, other insect waxes and spermaceti, whether or not refined or coloured.
(Ⅰ) Vegetable waxes (other than triglycerides), whether or not refined or coloured.
The following are the principal vegetable waxes : (1) Carnauba wax, exuded from the leaves of a variety of palm tree (Corypha cerifera or Copernicia cerifera). It is greenish, greyish or yellowish in colour, more or less oily, nearly crystalline in structure, very brittle and with an agreeable odour of hay. (2) Ouricury wax, obtained from the leaves of a variety of palm tree (Attalea excelsa). (3) Palm wax, spontaneously exuded from the intersection of the leaves of another variety of palm tree (Ceroxylon andicola) and collected from the trunk of the tree. It generally appears in the form of porous and brittle spherical pieces, yellowish-white in colour. (4) Candelilla wax, obtained by boiling a Mexican plant (Euphorbia antisyphilitica or Pedilanthus pavonis) in water. It is a hard, translucent, brown substance. (5) Sugar-cane wax, existing in the natural state on the surface of the canes and industrially obtained from the defecation scum during the manufacture of sugar. It is blackish in the raw state, soft and with an odour resembling that of sugar-cane molasses. (6) Cotton wax and flax wax, contained in the vegetable fibres, from which they are extracted by solvents. (7) Ocotilla wax, extracted by solvents from the bark of a tree growing in Mexico. (8) Pyzang wax, obtained from a kind of dust found in Java on the leaves of certain banana trees. (9) Esparto wax, obtained from esparto grass and collected as a dust when the bales of the dried grass are opened. The heading covers vegetable waxes, crude or refined, bleached or coloured, whether or not in cakes, sticks, etc. The heading excludes, however : (a) Jojoba oil (heading 15.15). (b) The products known by the trade as myrtle wax and Japan wax (heading 15.15). (c) Mixtures of vegetable waxes. (d) Vegetable waxes mixed with animal, mineral or artificial waxes. (e) Vegetable waxes mixed with fats, resins, mineral or other materials (other than colouring matter).
These mixtures are, in general, classified in Chapter 34 (usually heading 34.04 or 34.05). (Ⅱ) Beeswax and other insect waxes whether or not refined or coloured.
Beeswax is the substance with which bees build the hexagonal cells of the combs in the hives. In the natural state it has a granular structure and is light yellow, orange or sometimes brown, with a particularly agreeable smell; when bleached and purified, it is white or faintly yellow with a very slight smell.
It is used, inter alia, for the manufacture of candles, waxed cloth or paper, mastics, polishes, etc.
The best known among the other insect waxes are : (1) Lac wax, obtained from shellac by extraction with alcohol. It occurs in the form of brown lumps with the odour of shellac. (2) Chinese wax (also known as insect wax or tree wax). It is found mainly in China, secreted and deposited by insects on the branches of certain ash trees as a whitish efflorescence which is collected and purified (by melting in boiling water and filtering). It is a white or yellowish substance, glossy, crystalline and tasteless, with an odour akin to that of tallow.
Beeswax and other insect waxes are classified in this heading whether in the raw state (including in natural combs), or pressed or refined, whether or not bleached or coloured. The heading does not include : (a) Mixtures of insect waxes, insect waxes mixed with spermaceti, vegetable, mineral or artificial waxes, or insect waxes mixed with fats, resins, mineral or other materials (other than colouring matter); these mixtures usually fall in Chapter 34 (e.g., heading 34.04or 34.05). (b) Wax prepared in combs for beehives (heading 96.02). (Ⅲ) Spermaceti, crude, pressed or refined, whether or not coloured.
Spermaceti is a waxy substance extracted from the fat or oil contained in the head cavities or the sub-cutaneous ducts of sperm whales and similar cetaceans.
Crude spermaceti, which consists of about one third pure spermaceti and two thirds fat, occurs in yellowish or brown lumps, with a disagreeable odour.
Pressed spermaceti is obtained when all the fat has been extracted. It occurs in the form of small, solid scales, yellowish-brown in colour, and leaves little or no stain on paper.
Refined spermaceti is obtained by treating pressed spermaceti with dilute caustic soda. It occurs in very white, shiny strips with a pearly sheen.
Spermaceti is used in the manufacture of certain candles, in perfumery, in pharmacy or as a lubricant.
All the above products remain classified in the heading whether coloured or not. The heading excludes sperm oil, whether crude or refined by separation of the spermaceti (heading 15.04).
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