Chapter notes
CHAPTER 27
MINERAL FUELS, MINERAL OILS AND PRODUCTS OF
THEIR DISTILLATION; BITUMINOUS SUBSTANCES;
MINERAL WAXES
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 degrees Celsius, 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 oil
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, storage tank washings, or from
the use of cutting oils for machining
operations.
Subheading Notes.
1. For the purposes of subheading 2701.11.00,
"anthracite" means coal having a volatile matter
limit (on a dry, mineral matter free basis) not
exceeding 14%.
2. For the purposes of subheading 2701.12.00,
"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 2707.10.00,
2707.20.00, 2707.30.00 and 2707.40.00 the terms
"benzol (benzene)", "toluol (toluene)", "xylol
(xylenes)", "naphthalene" apply to products which
contain more than 50% by weight of benzene, toluene,
xylenes or naphthalene, respectively.
4. For the purposes of subheadings 2710.11.00, "light
oils and preparations" are those of which 90% or
more by volume (including losses) distil at 210
degrees Celsius (ASTM D86 method).