Harmonized System

Notes.

1.-  Except where their context or Note 4 to this Chapter otherwise requires, the headings of this Chapter cover only products which are in the crude state or which have been washed (even with chemical substances eliminating the impurities without changing the structure of the product), crushed, ground, powdered, levigated, sifted, screened, concentrated by flotation, magnetic separation or other mechanical or physical processes (except crystallisation), but not products which have been roasted, calcined, obtained by mixing or subjected to processing beyond that mentioned in each heading.

    The products of this Chapter may contain an added anti‑dusting agent, provided that such addition does not render the product particularly suitable for specific use rather than for general use.

2.‑  This Chapter does not cover :

       (a) Sublimed sulphur, precipitated sulphur or colloidal sulphur (heading 28.02);

       (b) Earth colours containing 70 % or more by weight of combined iron evaluated as Fe₂O₃ (heading 28.21);

       (c)  Medicaments or other products of Chapter 30;

       (d) Perfumery, cosmetic or toilet preparations (Chapter 33);

       (e)  Dolomite ramming mix (heading 38.16);

       (f)  Setts, curbstones or flagstones (heading 68.01); mosaic cubes or the like (heading 68.02); roofing, facing or damp course slates (heading 68.03);

       (g)  Precious or semi‑precious stones (heading 71.02 or 71.03);

       (h)  Cultured crystals (other than optical elements) weighing not less than 2.5 g each, of sodium chloride or of magnesium oxide, of heading 38.24; optical elements of sodium chloride or of magnesium oxide (heading 90.01);

       (ij) Billiard chalks (heading 95.04); or

       (k) Writing or drawing chalks or tailors’ chalks (heading 96.09).

3.‑  Any products classifiable in heading 25.17 and any other heading of the Chapter are to be classified in heading 25.17.

4.‑  Heading 25.30 applies, inter alia, to : vermiculite, perlite and chlorites, unexpanded; earth colours, whether or not calcined or mixed together; natural micaceous iron oxides; meerschaum (whether or not in polished pieces); amber; agglomerated meerschaum and agglomerated amber, in plates, rods, sticks or similar forms, not worked after moulding; jet; strontianite (whether or not calcined), other than strontium oxide; broken pieces of pottery, brick or concrete.

Notes.

1.-  This Chapter does not cover :

       (a)      Slag or similar industrial waste prepared as macadam (heading 25.17);

       (b)      Natural magnesium carbonate (magnesite), whether or not calcined (heading 25.19);

       (c)      Sludges from the storage tanks of petroleum oils consisting mainly of such oils (heading 27.10);

       (d)      Basic slag of Chapter 31;

       (e)      Slag wool, rock wool or similar mineral wools (heading 68.06);

       (f)      Waste or scrap of precious metal or of metal clad with precious metal; other waste or scrap containing precious metal or precious metal compounds, of a kind used principally for the recovery of precious metal (heading 71.12 or 85.49); or

       (g)      Copper, nickel or cobalt mattes produced by any process of smelting (Section XV).

2.-  For the purposes of headings 26.01 to 26.17, the term “ores” means minerals of mineralogical species actually used in the metallurgical industry for the extraction of mercury, of the metals of heading 28.44 or of the metals of Section XIV or XV, even if they are intended for non-metallurgical purposes. Headings 26.01 to 26.17 do not, however, include minerals which have been submitted to processes not normal to the metallurgical industry.

3.-  Heading 26.20 applies only to :

       (a)      Slag, ash and residues of a kind used in industry either for the extraction of metals or as a basis for the manufacture of chemical compounds of metals, excluding ash and residues from the incineration of municipal waste (heading 26.21); and

       (b)      Slag, ash and residues containing arsenic, whether or not containing metals, of a kind used either for the extraction of arsenic or metals or for the manufacture of their chemical compounds.

Subheading Notes.

1.-  For the purposes of subheading 2620.21, “leaded gasoline sludges and leaded anti-knock compound sludges” mean sludges obtained from storage tanks of leaded gasoline and leaded anti-knock compounds (for example, tetraethyllead), and consisting essentially of lead, lead compounds and iron oxide.

2.-  Slag, ash and residues containing arsenic, mercury, thallium or their mixtures, of a kind used for the extraction of arsenic or those metals or  for the manufacture of their chemical compounds, are to be classified in subheading 2620.60.

Notes.

1.‑  This Chapter does not cover :

       (a) Separate chemically defined organic compounds, other than pure methane and propane which are to be classified in heading 27.11;

       (b) Medicaments of heading 30.03 or 30.04; or

       (c) Mixed unsaturated hydrocarbons of heading 33.01, 33.02 or 38.05.

2.‑  References in heading 27.10 to “petroleum oils and oils obtained from bituminous minerals” include not only petroleum oils and oils obtained from bituminous minerals but also similar oils, as well as those consisting mainly of mixed unsaturated hydrocarbons, obtained by any process, provided that the weight of the non‑aromatic constituents exceeds that of the aromatic constituents.

    However, the references do not include liquid synthetic polyolefins of which less than 60 % by volume distils at 300 °C, after conversion to 1,013 millibars when a reduced‑pressure distillation method is used (Chapter 39).

3.-  For the purposes of heading 27.10, “waste oils” means waste containing mainly petroleum oils and oils obtained from bituminous minerals (as described in Note 2 to this Chapter), whether or not mixed with water.  These include :

       (a) Such oils no longer fit for use as primary products (for example, used lubricating oils, used hydraulic oils and used transformer oils);

       (b) Sludge oils from the storage tanks of petroleum oils, mainly containing such oils and a high concentration of additives (for example, chemicals) used in the manufacture of the primary products; and

       (c)  Such oils in the form of emulsions in water or mixtures with water, such as those resulting from oil spills or storage tank washings, or from the use of cutting oils for machining operations.

Subheading Notes.

1.-  For the purposes of subheading 2701.11, “anthracite” means coal having a volatile matter limit (on a dry, mineral‑matter‑free basis) not exceeding 14 %.

2.-  For the purposes of subheading 2701.12, “bituminous coal” means coal having a volatile matter limit (on a dry, mineral‑matter‑free basis) exceeding 14 % and a calorific value limit (on a moist, mineral‑matter‑free basis) equal to or greater than 5,833 kcal/kg.

3.-  For the purposes of subheadings 2707.10, 2707.20, 2707.30 and 2707.40 the terms “benzol (benzene)”, “toluol (toluene)”, “xylol (xylenes)” and “naphthalene” apply to products which contain more than 50 % by weight of benzene, toluene, xylenes or naphthalene respectively.

4.-  For the purposes of subheading 2710.12, “light oils and preparations” are those of which 90 % or more by volume (including losses) distil at 210 °C according to the ISO 3405 method (equivalent to the ASTM D 86 method).

5.-  For the purposes of the subheadings of heading 27.10, the term “biodiesel” means mono-alkyl esters of fatty acids of a kind used as a fuel, derived from animal, vegetable or microbial fats and oils whether or not used.