DISTILLED MONOGLYCERIDES MADE FROM FULLY HYDROGENATED PALM OIL AND GLYCERINE. IT CONSISTS OF A MINIMUM 95% MONOESTER AND THE BALANCE DI-AND TRIESTERS. THE PHYSICAL FORM OF THE PRODUCT IS COURSE POWDER OR BEADS AND IT IS BY NATURE WAXY IN CHARACTER DUE TO ITS OILY FORM.

THIS MEDIUM CHAIN TRIGLYCERIDE IS CLASSIFIED TO COMMODITY CODE 3824905500 IN ACCORDANCE WITH THE FOLLOWING: GENERAL INTERPRETATIVE RULES (GIR) GIR1 HAS BEEN USED TO CLASSIFY THIS PRODUCT BY THE TERMS OF HEADING 3824 GIR6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL. HARMONISED SYSTEM EXPLANATORY NOTES HARMONISED SYSTEM EXPLANATORY NOTES TO HEADING 3824, (B), SIXTH PARAGRAPH, (11) STATES 'MIXTURES OF MONO-,DI AND TRI, FATTY ACID ESTERS OF GLYCEROL, USED AS EMULSIFERS FOR FATS. EXCLUSIONS EXCLUDED FROM HEADING 3404900000 BY THE HARMONISED SYSTEM EXPLANATORY NOTES TO HEADING 3404 ON PAGE VI-3404-1. SINCE THE WAX IS NOT OF A TYPE MENTIONED UNDER (B) AND THE VISCOSITY IS GREATER THAN 10,000 CP AT 10 DEG C ABOVE ITS DROPPING PONT, THE PRODUCT CANNOT BE CONSIDERED AS BEING AN ARTIFICIAL OR PREPARED WAX OF HEADING 3404.