Harmonized System

Notes.

1.-  Except where the context otherwise requires, the headings of this Chapter apply only to :

       (a) Separate chemical elements and separate chemically defined compounds, whether or not containing impurities;

       (b) The products mentioned in (a) above dissolved in water;

       (c)  The products mentioned in (a) above dissolved in other solvents provided that the solution constitutes a normal and necessary method of putting up these products adopted solely for reasons of safety or for transport and that the solvent does not render the product particularly suitable for specific use rather than for general use;

       (d) The products mentioned in (a), (b) or (c) above with an added stabiliser (including an anti-caking agent) necessary for their preservation or transport;

       (e)  The products mentioned in (a), (b), (c) or (d) above with an added anti‑dusting agent or a colouring substance added to facilitate their identification or for safety reasons, provided that the additions do not render the product particularly suitable for specific use rather than for general use.

2.-  In addition to dithionites and sulphoxylates, stabilised with organic substances (heading 28.31), carbonates and peroxocarbonates of inorganic bases (heading 28.36), cyanides, cyanide oxides and complex cyanides of inorganic bases (heading 28.37), fulminates, cyanates and thiocyanates, of inorganic bases (heading 28.42), organic products included in heading 28.43 to 28.46 and 28.52 and carbides (heading 28.49), only the following compounds of carbon are to be classified in this Chapter :

       (a) Oxides of carbon, hydrogen cyanide and fulminic, isocyanic, thiocyanic and other simple or complex cyanogen acids (heading 28.11);

       (b) Halide oxides of carbon (heading 28.12);

       (c)  Carbon disulphide (heading 28.13);

       (d) Thiocarbonates, selenocarbonates, tellurocarbonates, selenocyanates, tellurocyanates, tetrathio- cyanatodiamminochromates (reineckates) and other complex cyanates, of inorganic bases (heading 28.42);

       (e)  Hydrogen peroxide, solidified with urea (heading 28.47), carbon oxysulphide, thiocarbonyl halides, cyanogen, cyanogen halides and cyanamide and its metal derivatives (heading 28.53) other than calcium cyanamide, whether or not pure (Chapter 31).

3.‑  Subject to the provisions of Note 1 to Section VI, this Chapter does not cover :

       (a) Sodium chloride or magnesium oxide, whether or not pure, or other products of Section V;

       (b) Organo‑inorganic compounds other than those mentioned in Note 2 above;

       (c)  Products mentioned in Note 2, 3, 4 or 5 to Chapter 31;

       (d) Inorganic products of a kind used as luminophores, of heading 32.06; glass frit and other glass in the form of powder, granules or flakes, of heading 32.07;

       (e)  Artificial graphite (heading 38.01); products put up as charges for fire‑extinguishers or put up in fire‑extinguishing grenades, of heading 38.13; ink removers put up in packings for retail sale, of heading 38.24; cultured crystals (other than optical elements) weighing not less than 2.5 g each, of the halides of the alkali or alkaline‑earth metals, of heading 38.24;

       (f)  Precious or semi‑precious stones (natural, synthetic or reconstructed) or dust or powder of such stones (headings 71.02 to 71.05), or precious metals or precious metal alloys of Chapter 71;

       (g)  The metals, whether or not pure, metal alloys or cermets, including sintered metal carbides (metal carbides sintered with a metal), of Section XV; or

       (h) Optical elements, for example, of the halides of the alkali or alkaline‑earth metals (heading 90.01).

4.‑  Chemically defined complex acids consisting of a non‑metal acid of sub‑Chapter II and a metal acid of sub‑Chapter IV are to be classified in heading 28.11.

5.‑  Headings 28.26 to 28.42 apply only to metal or ammonium salts or peroxysalts.

       Except where the context otherwise requires, double or complex salts are to be classified in heading 28.42.

6.‑  Heading 28.44 applies only to :

       (a) Technetium (atomic No. 43), promethium (atomic No. 61), polonium (atomic No. 84) and all elements with an atomic number greater than84;

       (b) Natural or artificial radioactive isotopes (including those of the precious metals or of the base metals of Sections XIV and XV), whether or not mixed together;

       (c)  Compounds, inorganic or organic, of these elements or isotopes, whether or not chemically defined, whether or not mixed together;

       (d) Alloys, dispersions (including cermets), ceramic products and mixtures containing these elements or isotopes or inorganic or organic compounds thereof and having a specific radioactivity exceeding 74 Bq/g (0.002 μCi/g);

       (e)  Spent (irradiated) fuel elements (cartridges) of nuclear reactors;

       (f)  Radioactive residues whether or not usable.

             The term “isotopes”, for the purposes of this Note and of the wording of headings 28.44 and 28.45, refers to :

             ‑   individual nuclides, excluding, however, those existing in nature in the monoisotopic state;

             ‑   mixtures of isotopes of one and the same element, enriched in one or several of the said isotopes, that is, elements of which the natural isotopic composition has been artificially modified.

7.‑  Heading 28.53 includes copper phosphide (phosphor copper) containing more than 15 % by weight of phosphorus.

8.‑  Chemical elements (for example, silicon and selenium) doped for use in electronics are to be classified in this Chapter, provided that they are in forms unworked as drawn, or in the form of cylinders or rods. When cut in the form of discs, wafers or similar forms, they fall in heading 38.18.

Subheading Note.

1.-  For the purposes of subheading 2852.10, the expression “chemically defined” means all organic or inorganic compounds of mercury meeting the requirements of paragraphs (a) to (e) of Note 1 to Chapter 28 or paragraphs (a) to (h) of Note 1 to Chapter 29.

Notes.

1.-  Except where the context otherwise requires, the headings of this Chapter apply only to :

       (a)   Separate chemically defined organic compounds, whether or not containing impurities;

       (b)   Mixtures of two or more isomers of the same organic compound (whether or not containing impurities), except mixtures of acyclic hydrocarbon isomers (other than stereoisomers), whether or not saturated (Chapter 27);

       (c)    The products of headings 29.36 to 29.39 or the sugar ethers, sugar acetals and sugar esters, and their salts, of heading 29.40, or the products of heading 29.41, whether or not chemically defined;

       (d)   The products mentioned in (a), (b) or (c) above dissolved in water;

       (e)    The products mentioned in (a), (b) or (c) above dissolved in other solvents provided that the solution constitutes a normal and necessary method of putting up these products adopted solely for reasons of safety or for transport and that the solvent does not render the product particularly suitable for specific use rather than for general use;

       (f)    The products mentioned in (a), (b), (c), (d) or (e) above with an added stabiliser (including an anti-caking agent) necessary for their preservation or transport;

       (g)    The products mentioned in (a), (b), (c), (d), (e) or (f) above with an added anti-dusting agent or a colouring or odoriferous substance added to facilitate their identification or for safety reasons, provided that the additions do not render the product particularly suitable for specific use rather than for general use;

       (h)   The following products, diluted to standard strengths, for the production of azo dyes : diazonium salts, couplers used for these salts and diazotisable amines and their salts.

2.-  This Chapter does not cover :

       (a)   Goods of heading 15.04 or crude glycerol of heading 15.20;

       (b)   Ethyl alcohol (heading 22.07 or 22.08);

       (c)    Methane or propane (heading 27.11);

       (d)   The compounds of carbon mentioned in Note 2 to Chapter 28;

       (e)    Immunological products of heading 30.02.

       (f)    Urea (heading 31.02 or 31.05);

       (g)    Colouring matter of vegetable or animal origin (heading 32.03), synthetic organic colouring matter, synthetic organic products of a kind used as fluorescent brightening agents or as luminophores (heading 32.04) or dyes or other colouring matter put up in forms or packings for retail sale (heading 32.12);

       (h)   Enzymes (heading 35.07);

       (ij)   Metaldehyde, hexamethylenetetramine or similar substances, put up in forms (for example, tablets, sticks or similar forms) for use as fuels, or liquid or liquefied-gas fuels in containers of a kind used for filling or refilling cigarette or similar lighters and of a capacity not exceeding 300 cm³ (heading 36.06);

       (k)   Products put up as charges for fire-extinguishers or put up in fire-extinguishing grenades, of heading 38.13; ink removers put up in packings for retail sale, of heading 38.24; or

       (l)     Optical elements, for example, of ethylenediamine tartrate (heading 90.01).

3.-  Goods which could be included in two or more of the headings of this Chapter are to be classified in that one of those headings which occurs last in numerical order.

4.-  In headings 29.04 to 29.06, 29.08 to 29.11 and 29.13 to 29.20, any reference to halogenated, sulphonated, nitrated or nitrosated derivatives includes a reference to compound derivatives, such as sulphohalogenated, nitrohalogenated, nitrosulphonated or nitrosulphohalogenated derivatives.

       Nitro or nitroso groups are not to be taken as “nitrogen-functions” for the purpose of heading 29.29.

       For the purposes of headings 29.11, 29.12, 29.14, 29.18 and 29.22, “oxygen-function” is to be restricted to the functions (the characteristic organic oxygen-containing groups) referred to in headings 29.05 to 29.20.

5.-  (A)   The esters of acid-function organic compounds of sub-Chapters I to VII with organic compounds of these sub-Chapters are to be classified with that compound which is classified in the heading which occurs last in numerical order in these sub-Chapters.

       (B)   Esters of ethyl alcohol with acid-function organic compounds of sub-Chapters I to VII are to be classified in the same heading as the corresponding acid-function compounds.

       (C)   Subject to Note 1 to Section VI and Note 2 to Chapter 28 :

                (1)     Inorganic salts of organic compounds such as acid-, phenol- or enol-function compounds or organic bases, of sub-Chapters I to X or heading 29.42, are to be classified in the heading appropriate to the organic compound;

                (2)     Salts formed between organic compounds of sub-Chapters I to X or heading 29.42 are to be classified in the heading appropriate to the base or to the acid (including phenol- or enol-function compounds) from which they are formed, whichever occurs last in numerical order in the Chapter; and

                (3)     Co-ordination compounds, other than products classifiable in sub-Chapter XI or heading 29.41, are to be classified in the heading which occurs last in numerical order in Chapter 29, among those appropriate to the fragments formed by “cleaving” of all metal bonds, other than metal-carbon bonds.

       (D)   Metal alcoholates are to be classified in the same heading as the corresponding alcohols except in the case of ethanol (heading 29.05).

       (E)   Halides of carboxylic acids are to be classified in the same heading as the corresponding acids.

6.- The compounds of headings 29.30 and 29.31 are organic compounds the molecules of which contain, in addition to atoms of hydrogen, oxygen or nitrogen, atoms of other non-metals or of metals (such as sulphur, arsenic or lead) directly linked to carbon atoms.

       Heading 29.30 (organo-sulphur compounds) and heading 29.31 (other organo-inorganic compounds) do not include sulphonated or halogenated derivatives (including compound derivatives) which, apart from hydrogen, oxygen and nitrogen, only have directly linked to carbon the atoms of sulphur or of a halogen which give them their nature of sulphonated or halogenated derivatives (or compound derivatives).

7.-  Headings 29.32, 29.33 and 29.34 do not include epoxides with a three-membered ring, ketone peroxides, cyclic polymers of aldehydes or of thioaldehydes, anhydrides of polybasic carboxylic acids, cyclic esters of polyhydric alcohols or phenols with polybasic acids, or imides of polybasic acids.

       These provisions apply only when the ring-position hetero-atoms are those resulting solely from the cyclising function or functions here listed.

8.-  For the purposes of heading 29.37 :

       (a)    the term “hormones” includes hormone-releasing or hormone-stimulating factors, hormone inhibitors and hormone antagonists (anti-hormones);

       (b)    the expression “used primarily as hormones” applies not only to hormone derivatives and structural analogues used primarily for their hormonal effect, but also to those derivatives and structural analogues used primarily as intermediates in the synthesis of products of this heading.

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Subheading Notes.

1.-  Within any one heading of this Chapter, derivatives of a chemical compound (or group of chemical compounds) are to be classified in the same subheading as that compound (or group of compounds) provided that they are not more specifically covered by any other subheading and that there is no residual subheading named “Other” in the series of subheadings concerned.

2.-  Note 3 to Chapter 29 does not apply to the subheadings of this Chapter.

Notes.

1.-  This Chapter does not cover :

       (a)                    Animal blood of heading 05.11;

       (b)                    Separate chemically defined compounds (other than those answering to the descriptions in Note 2 (a), 3 (a), 4 (a) or 5 below); or

       (c)                    Cultured potassium chloride crystals (other than optical elements) weighing not less than 2.5 g each, of heading 38.24; optical elements of potassium chloride (heading 90.01).

2.-  Heading 31.02 applies only to the following goods, provided that they are not put up in the forms or packages described in heading 31.05 :

       (a)                    Goods which answer to one or other of the descriptions given below :

(i)       Sodium nitrate, whether or not pure;

(ii)      Ammonium nitrate, whether or not pure;

(iii)     Double salts, whether or not pure, of ammonium sulphate and ammonium nitrate;

(iv)    Ammonium sulphate, whether or not pure;

(v)     Double salts (whether or not pure) or mixtures of calcium nitrate and ammonium nitrate;

(vi)    Double salts (whether or not pure) or mixtures of calcium nitrate and magnesium nitrate;

(vii)   Calcium cyanamide, whether or not pure or treated with oil;

(viii)  Urea, whether or not pure.

       (b)                    Fertilisers consisting of any of the goods described in (a) above mixed together.

       (c)                    Fertilisers consisting of ammonium chloride or of any of the goods described in (a) or (b) above mixed with chalk, gypsum or other inorganic non-fertilising substances.

       (d)                    Liquid fertilisers consisting of the goods of subparagraph (a) (ii) or (viii) above, or of mixtures of those goods, in an aqueous or ammoniacal solution.

3.-  Heading 31.03 applies only to the following goods, provided that they are not put up in the forms or packages described in heading 31.05 :

       (a)                    Goods which answer to one or other of the descriptions given below :

(i)       Basic slag;

(ii)      Natural phosphates of heading 25.10, calcined or further heat-treated than for the removal of impurities;

(iii)     Superphosphates (single, double or triple);

(iv)    Calcium hydrogenorthophosphate containing not less than 0.2 % by weight of fluorine calculated on the dry anhydrous product.

       (b)    Fertilisers consisting of any of the goods described in (a) above mixed together, but with no account being taken of the fluorine content limit.

       (c)    Fertilisers consisting of any of the goods described in (a) or (b) above, but with no account being taken of the fluorine content limit, mixed with chalk, gypsum or other inorganic non-fertilising substances.

4.-  Heading 31.04 applies only to the following goods, provided that they are not put up in the forms or packages described in heading 31.05 :

       (a)    Goods which answer to one or other of the descriptions given below :

(i)       Crude natural potassium salts (for example, carnallite, kainite and sylvite);

(ii)      Potassium chloride, whether or not pure, except as provided in Note 1 (c) above;

(iii)     Potassium sulphate, whether or not pure;

(iv)    Magnesium potassium sulphate, whether or not pure.

       (b)    Fertilisers consisting of any of the goods described in (a) above mixed together.

5.-  Ammonium dihydrogenorthophosphate (monoammonium phosphate) and diammonium hydrogen-orthophosphate (diammonium phosphate), whether or not pure, and intermixtures thereof, are to be classified in heading 31.05.

6.-  For the purposes of heading 31.05, the term “other fertilisers” applies only to products of a kind used as fertilisers and containing, as an essential constituent, at least one of the fertilising elements nitrogen, phosphorus or potassium.

Notes.

1.‑     This Chapter does not cover :

         (a)     Separate chemically defined elements or compounds with the exception of the following :

                   (1)    Artificial graphite (heading 38.01);

                   (2)    Insecticides, rodenticides, fungicides, herbicides, anti‑sprouting products and plant‑growth regulators, disinfectants and similar products, put up as described in heading 38.08;

                   (3)    Products put up as charges for fire‑extinguishers or put up in fire‑extinguishing grenades (heading 38.13);

                   (4)    Certified reference materials specified in Note 2 below;

                   (5)    Products specified in Note 3 (a) or 3 (c) below;

         (b)     Mixtures of chemicals with foodstuffs or other substances with nutritive value, of a kind used in the preparation of human foodstuffs (generally heading 21.06);

         (c)     Slag, ash and residues (including sludges, other than sewage sludge), containing metals, arsenic or their mixtures and meeting the requirements of Note 3 (a) or 3 (b) to Chapter 26 (heading 26.20);

         (d)     Medicaments (heading 30.03 or 30.04); or

         (e)     Spent catalysts of a kind used for the extraction of base metals or for the manufacture of chemical compounds of base metals (heading 26.20), spent catalysts of a kind used principally for the recovery of precious metal (heading 71.12) or catalysts consisting of metals or metal alloys in the form of, for example, finely divided powder or woven gauze (Section XIV or XV).

2.-     (A)    For the purpose of heading 38.22, the expression “certified reference materials” means reference materials which are accompanied by a certificate which indicates the values of the certified properties, the methods used to determine these values and the degree of certainty associated with each value and which are suitable for analytical, calibrating or referencing purposes.

         (B)    With the exception of the products of Chapter 28 or 29, for the classification of certified reference materials, heading 38.22 shall take precedence over any other heading in the Nomenclature.

3.‑     Heading 38.24 includes the following goods which are not to be classified in any other heading of the Nomenclature :

         (a)     Cultured crystals (other than optical elements) weighing not less than 2.5 g each, of magnesium oxide or of the halides of the alkali or alkaline‑earth metals;

         (b)     Fusel oil; Dippel’s oil;

         (c)     Ink removers put up in packings for retail sale;

         (d)     Stencil correctors, other correcting fluids and correction tapes (other than those of heading 96.12), put up in packings for retail sale; and

         (e)     Ceramic firing testers, fusible (for example, Seger cones).

4.-     Throughout the Nomenclature, “municipal waste” means waste of a kind collected from households, hotels, restaurants, hospitals, shops, offices, etc., road and pavement sweepings, as well as construction and demolition waste.  Municipal waste generally contains a large variety of materials such as plastics, rubber, wood, paper, textiles, glass, metals, food materials, broken furniture and other damaged or discarded articles.  The term “municipal waste”, however, does not cover :

         (a)     Individual materials or articles segregated from the waste, such as wastes of plastics, rubber, wood, paper, textiles, glass or metals and spent batteries which fall in their appropriate headings of the Nomenclature;

         (b)     Industrial waste;

         (c)     Waste pharmaceuticals, as defined in Note 4 (k) to Chapter 30; or

         (d)     Clinical waste, as defined in Note 6 (a) below.

5.-     For the purposes of heading 38.25, “sewage sludge” means sludge arising from urban effluent treatment plant and includes pre-treatment waste, scourings and unstabilised sludge. Stabilised sludge when suitable for use as fertiliser is excluded (Chapter 31).

6.-     For the purposes of heading 38.25, the expression “other wastes” applies to :

         (a)     Clinical waste, that is, contaminated waste arising from medical research, diagnosis, treatment or other medical, surgical, dental or veterinary procedures, which often contain pathogens and pharmaceutical substances and require special disposal procedures (for example, soiled dressings, used gloves and used syringes);

         (b)     Waste organic solvents;

         (c)     Wastes of metal pickling liquors, hydraulic fluids, brake fluids and anti-freezing fluids; and

         (d)     Other wastes from chemical or allied industries.

                   The expression “other wastes” does not, however, cover wastes which contain mainly petroleum oils or oils obtained from bituminous minerals (heading 27.10).

7.-     For the purposes of heading 38.26, the term “biodiesel” means mono-alkyl esters of fatty acids of a kind used as a fuel, derived from animal or vegetable fats and oils whether or not used.

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Subheading Notes.

1.-     Subheadings 3808.52 and 3808.59 cover only goods of heading 38.08, containing one or more of the following substances : alachlor (ISO); aldicarb (ISO); aldrin (ISO); azinphos-methyl (ISO); binapacryl (ISO); camphechlor (ISO) (toxaphene); captafol (ISO); chlordane (ISO); chlordimeform (ISO); chlorobenzilate (ISO); DDT (ISO) (clofenotane (INN), 1,1,1-trichloro-2,2-bis (p-chlorophenyl)ethane); dieldrin (ISO, INN); 4,6-dinitro-o-cresol (DNOC (ISO)) or its salts; dinoseb (ISO), its salts or its esters; endosulfan (ISO); ethylene dibromide (ISO) (1,2-dibromoethane); ethylene dichloride (ISO) (1,2-dichloroethane); fluoroacetamide (ISO); heptachlor (ISO); hexachlorobenzene (ISO); 1,2,3,4,5,6-hexachlorocyclohexane (HCH (ISO)), including lindane (ISO, INN); mercury compounds; methamidophos (ISO); monocrotophos (ISO); oxirane (ethylene oxide); parathion (ISO); parathion-methyl (ISO) (methyl-parathion); penta- and octabromodiphenyl ethers; pentachlorophenol (ISO), its salts or its esters; perfluorooctane sulphonic acid and its salts; perfluorooctane sulphonamides; perfluorooctane sulphonyl fluoride; phosphamidon (ISO); 2,4,5-T (ISO) (2,4,5-trichlorophenoxyacetic acid), its salts or its esters; tributyltin compounds.

        Subheading 3808.59 also covers dustable powder formulations containing a mixture of benomyl (ISO), carbofuran (ISO) and thiram (ISO).

2.-     Subheadings 3808.61 to 3808.69 cover only goods of heading 38.08, containing alpha-cypermethrin (ISO), bendiocarb (ISO), bifenthrin (ISO), chlorfenapyr (ISO), cyfluthrin (ISO), deltamethrin (INN, ISO), etofenprox (INN), fenitrothion (ISO), lambda-cyhalothrin (ISO), malathion (ISO), pirimiphos-methyl (ISO) or propoxur (ISO).

3.-     Subheadings 3824.81 to 3824.88 cover only mixtures and preparations containing one or more of the following substances : oxirane (ethylene oxide), polybrominated biphenyls (PBBs), polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs), tris(2,3-dibromopropyl) phosphate, aldrin (ISO), camphechlor (ISO) (toxaphene), chlordane (ISO), chlordecone (ISO), DDT (ISO) (clofenotane (INN), 1,1,1-trichloro-2,2-bis(p-chlorophenyl)ethane), dieldrin (ISO, INN), endosulfan (ISO), endrin (ISO), heptachlor (ISO), mirex (ISO), 1,2,3,4,5,6-hexachlorocyclohexane (HCH (ISO)), including lindane (ISO, INN), pentachlorobenzene (ISO), hexachlorobenzene (ISO), perfluorooctane sulphonic acid, its salts, perfluorooctane sulphonamides, perfluorooctane sulphonyl fluoride or tetra-, penta-, hexa-, hepta- or octabromodiphenyl ethers.

4.-     For the purposes of subheadings 3825.41 and 3825.49, “waste organic solvents” are wastes containing mainly organic solvents, not fit for further use as presented as primary products, whether or not intended for recovery of the solvents.