Worked tagua nut articles are classified under 9602 as worked vegetable carving material. Unworked or simply sliced tagua nut may be classified in an earlier chapter covering vegetable materials, so the degree of working or shaping is the key classification factor.

Molded wax articles that are decorative or functional objects — such as wax figurines — can fall under 9602. However, candles are specifically classified in a separate heading covering candles and tapers, regardless of their shape. The distinction turns on whether the article's primary purpose is illumination (candle) or decoration/other use (molded wax article).