The dividing line is oil content: paraffin wax containing less than 0.75% oil by weight goes under 271220, while paraffin wax above that threshold, along with microcrystalline petroleum wax, slack wax, and other mineral waxes, falls into the residual subheading 271290. Laboratory analysis of oil content is often required to confirm classification.

Paraffin and microcrystalline waxes serve candle manufacturing, food packaging coatings, cosmetics, and rubber processing. Petroleum jelly is used in pharmaceuticals, personal care products, and industrial lubricants. The end-use sector can affect whether additional agency review (e.g., FDA for cosmetic or pharmaceutical-grade petroleum jelly) applies at entry.