Preparations for the treatment of textile materials, leather, furskins or other materials
Preparations for oil or grease treatment of textiles, leather, or furskins
HSN 3403 91 00 (preparations for the oil or grease treatment of textile materials, leather, furskins, or other materials) is not covered by a Bureau of Indian Standards Quality Control Order and carries no Partner Government Agency clearance requirement at the tariff-line level. Import follows the standard customs procedure: Importer-Exporter Code (IEC), bill of entry, commercial invoice, packing list. Lubricating preparations within the same Chapter 34 heading that contain 70% or more by weight of petroleum oils are classified under a distinct tariff line and may carry different compliance considerations.
The critical classification boundary within heading 3403 is petroleum-oil content: preparations exceeding 70% by weight of petroleum oils or oils from bituminous minerals fall outside this tariff line entirely. A customs re-classification on examination — prompted by product data sheets disclosing base-oil composition — can trigger retrospective compliance and detention. Importers should retain supplier formulation documentation confirming base-constituent percentages before filing the bill of entry.