Commission Regulation (EC) No 3115/94 of 20 December 1994 amending Annexes I and II to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff

CHAPTER 27

MINERAL FUELS, MINERAL OILS AND PRODUCTS OF THEIR DISTILLATION; BITUMINOUS SUBSTANCES; MINERAL WAXES

Notes

• 1. This chapter does not cover:

• (a) separate chemically defined organic compounds, other than pure methane and propane which are to be classified within heading No 2711;

• (b) medicaments of heading No 3003 or 3004; or

• (c) mixed unsaturated hydrocarbons of heading No 3301, 3302 or 3805.

• 1. References in heading No 2710 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 oC, after conversion to 1 013 mbar when a reduced-pressure distillation method is used (Chapter 39).

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 %.

• 1. 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.

• 1. For the purposes of subheadings 2707 10, 2707 20, 2707 30, 2707 40 and 2707 60, the terms ‘benzole’, ‘toluole’, ‘xylole’, ‘naphthalene’ and ‘phenols’ apply to products which contain more than 50 % by weight of benzene, toluene, xylene, naphthalene or phenols, respectively.

Additional notes (65)

• 1. For the purposes of heading No 2710:

• (a) ‘light oils’ (subheadings 2710 00 11 to 2710 00 39) means oils and preparations of which 90 % or more by volume (including losses) distils at 210oC(ASTM D 86 method);

• (b) ‘special spirits’ (subheadings 2710 00 21 and 2710 00 25) means light oils as defined in paragraph (a), not containing any anti-knock preparations, and with a difference of not more than 60 oC between the temperatures at which 5 % and 90 % by volume (including losses) distil;

• (c) ‘white spirit’ (subheading 2710 00 21) means special spirits as defined in paragraph (b) with a flash-point higher than 21 oC by the Abel-Pensky method (66);

• (d) ‘medium oils’ (subheadings 2710 00 41 to 2710 00 59) means oils and preparations of which less than 90 % by volume (including losses) distils at 210o C and 65 % or more by volume (including losses) distils at 250o C (ASTM D 86 method);

• (e) ‘heavy oils’ (subheadings 2710 00 61 to 2710 00 98) means oils and preparations of which less than 65 % by volume (including losses) distils at 250o C by the ASTM D 86 method or of which the distillation percentage at 250o C cannot be determined by that method;

• (f) ‘gas oils’ (subheadings 2710 00 61 to 2710 00 69) means heavy oils as defined in paragraph (e) of which 85 % or more by volume (including losses) distils at 350o C (ASTM D 86 method);

• (g) ‘fuel oils’ (subheadings 2710 00 71 to 2710 00 78) means heavy oils as defined in paragraph (e) (other than gas oils as defined in paragraph (f)) which, for a corresponding diluted colour C, have a viscosity V:

• — not exceeding that shown in line I of the following table when the sulphated ashes content is less than 1 % by the ASTM D 874 method and the saponification index is less than 4 by the ASTM D 939-54 method,

• — exceeding that shown in line II when the pour point is not less than 10o C by the ASTM D 97 method,

• — exceeding that shown in line I but not exceeding that shown in line II when 25 % or more by volume distils at 300 oC by the ASTM D 86 method or, if less than 25 % by volume distils at 300o C, when the pour point is higher than 10o C below zero by the ASTM D 97 method. These provisions apply only to oils having a diluted colour C of less than 2.

Diluted colour C/Viscosity V concordance table

The term ‘viscosity V’ means the kinematic viscosity at 50 oC expressed in 10-6 m2 s-1 by the ASTM D 445 method.

The term ‘diluted colour C’ means the colour of a product, as determined by the ASTM D 1500 method, after one part of such product has been mixed with 99 parts by volume of carbon tetrachloride. The colour must be determined immediately after dilution.

Subheadings 2710 00 71 to 2710 00 78 cover only fuel oils of natural colour.

These subheadings do not cover heavy oils defined in paragraph (e) for which it is not possible to determine:

• — the distillation percentage at 250 oC by the ASTM D 86 method (zero shall be deemed to be a percentage),

• — the kinematic viscosity at 50o C by the ASTM D 445 method,

• — or the diluted colour C by the ASTM D 1500 method.

Such products fall within subheadings 2710 00 81 to 2710 00 98.

• 1. For the purposes of heading No 2712, the expression ‘crude petroleum jelly’ (subheading 2712 10 10) shall be taken to apply to petroleum jelly of a natural colour higher than 4,5 by the ASTM D 1500 method.

• 1. For the purposes of subheadings 2712 90 31 to 2712 90 39), the term ‘crude’ shall be taken to apply to products:

• (a) with an oil content of 3,5 or higher by the ASTM D 721 method, if their viscosity at 100oC is lower than 9x 10-6 m2 s-1 by the ASTM D 445 method;

or

• (b) of a natural colour higher than 3 by the ASTM D 1500 method, if their viscosity at 100o C is 9x 10-6 m2 s-1 or higher by the ASTM D 445 method.

• 1. For the purposes of heading Nos 2710, 2711 and 2712, the term ‘specific process’ shall be taken to apply to the following operations:

• (a) vacuum distillation;

• (b) redistillation by a very thorough fractionation process;

• (c) cracking;

• (d) reforming;

• (e) extraction by means of selective solvents;

• (f) the process comprising all the following operations: processing with concentrated sulphuric acid, oleum or sulphuric anhydride; neutralization with alkaline agents; decolorization and purification with naturally active earth, activated earth, activated charcoal or bauxite;

• (g) polymerization;

• (h) alkylation;

• (ij) isomerization;

• (k) (in respect of products of subheadings 2710 00 61 to 2710 00 98 only) desulphurization with hydrogen resulting in a reduction of at least 85 % of the sulphur content of the products processed (ASTM D 1266-59 T method);

• (l) (in respect of products of heading No 2710 only) deparaffining by a process other than filtering;

• (m) (in respect of products of subheadings 2710 00 61 to 2710 00 98 only) treatment with hydrogen at a pressure of more than 20 bar and a temperature of more than 250o C with the use of a catalyst, other than to effect desulphurization, when the hydrogen constitutes an active element in a chemical reaction. The further treatment with hydrogen of lubricating oils of subheadings 2710 00 81 to 2710 00 98 (e.g. hydrofinishing or decolorization) in order, more especially, to improve colour or stability shall not, however, be deemed to be a specific process;

• (n) (in respect of products of subheadings 2710 00 71 to 2710 00 78 only) atmospheric distillation, on condition that less than 30 % of these products distils, by volume, including losses, at 300oC by the ASTM D 86 method. If 30 % or more by volume, including losses, of such products distils at 300oC by the ASTM D 86 method, the quantities of products which may be obtained during the atmospheric distillation and which fall within subheadings 2710 00 11 to 2710 00 39 or 2710 00 41 to 2710 00 59 shall be dutiable at the same rates as those provided for under subheadings 2710 00 74 to 2710 00 78 according to the kind and value of the products used and on the net weight of the products obtained. This rule shall not apply to products so obtained which, within a period of six months and subject to such other conditions as may be determined by the competent authorities, are to undergo a specific process or chemical transformation by a process not being a specific process;

• (o) (in respect of products of subheadings 2710 00 81 to 2710 00 98 only) treatment by means of a high-frequency electrical brush-discharge.

Should any preparatory treatment prior to the abovementioned treatments be necessary by reason of technical requirements, the customs exemption shall apply only to the quantities of the products intended for and actually subjected to such abovementioned treatments; any waste products arising during preparatory treatment shall also be exempt from customs duty.

• 1. The quantities of products which may be obtained during chemical transformation, or during preparatory treatment which may be necessary by reason of technical requirements, and which fall within heading Nos or subheadings 2707 10 10, 2707 20 10, 2707 30 10, 2707 50 10, 2710, 2711, 2712 10, 2712 20, 2712 90 31 to 2712 90 90, 2713 90, 2901 10 10, 2902 20 10, 2902 30 10 and 2902 44 10 shall be dutiable at the same rates as those provided for in respect of products for other purposes', according to the kind and value of the products used and on the net weight of the products obtained. This rule shall not apply to such products falling within heading Nos 2710 to 2712 which, within a period of six months and subject to such other conditions as may be determined by the competent authorities, are to undergo a specific process or further chemical transformation.

• 1. Subheading 2710 00 85 covers only oils to be mixed with other oils, with the products of heading No 3811 or with thickeners in order to produce oils, greases or lubricating preparations, by enterprises which, because of the plant with which they are equipped, cannot claim exemption from customs duty under the terms of additional note 5 relating to heading No 2710, and which process such oils for resale in plants equipped with all the following:

• — at least two storage tanks for the basic oils in bulk,

• — at least one mixing tank, with power-driven mixing equipment, with or without heating equipment, and with provision for the incorporation of additives, and

• — packaging equipment.

These last three requirements concerning plant equipment are also applicable when the mixing is carried out in rented plants or by a subcontractor.

SECTION VI

PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES

Notes

• 1. • (a) Goods (other than radioactive ores) answering to a description in heading No 2844 or 2845 are to be classified within those headings and within no other heading of the nomenclature.

• (b) Subject to paragraph (a), goods answering to a description in heading No 2843 or 2846 are to be classified within those headings and within no other heading of this section.

• 1. Subject to note 1, goods classifiable within heading No 3004, 3005, 3006, 3212, 3303, 3304, 3305, 3306, 3307, 3506, 3707 or 3808 by reason of being put up in measured doses or for retail sale are to be classified within those headings and within no other heading of the nomenclature.

• 1. Goods put up in sets consisting of two or more separate constituents, some or all of which fall in this section and are intended to be mixed together to obtain a product of Section VI or VII, are to be classified within the heading appropriate to that product, provided that the constituents are:

• (a) having regard to the manner in which they are put up, clearly identifiable as being intended to be used together without first being repacked;

• (b) presented together; and

• (c) identifiable, whether by their nature or by the relative proportions in which they are present, as being complementary one to another.

CHAPTER 28

INORGANIC CHEMICALS: ORGANIC OR INORGANIC COMPOUNDS OF PRECIOUS METALS, OF RARE-EARTH METALS, OF RADIOACTIVE ELEMENTS OR OF ISOTOPES

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) dissolved in water;

• (c) the products mentioned in (a) 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) with an added stabilizer necessary for their preservation or transport;

• (e) the products mentioned in (a), (b), (c) or (d) 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.

• 1. In addition to dithionites and sulphoxylates, stabilized with organic substances (heading No 2831), carbonates and peroxocarbonates of inorganic bases (heading No 2836), cyanides, cyanide oxides and complex cyanides of inorganic bases (heading No 2837), fulminates, cyanates and thiocyanates, of inorganic bases (heading No 2838), organic products included in heading Nos 2843 to 2846 and carbides (heading No 2849), 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 No 2811);

• (b) halide oxides of carbon (heading No 2812);

• (c) carbon disulphide (heading No 2813);

• (d) thiocarbonates, selenocarbonates, tellurocarbonates, selenocyanates, tellurocyanates, tetrathiocyanatodiamminochromates (reineckates) and other complex cyanates, of inorganic bases (heading No 2842);

• (e) hydrogen peroxide, solidified with urea (heading No 2847), carbon oxysulphide, thiocarbonyl halides, cyanogen, cyanogen halides and cyanamide and its metal derivatives (heading No 2851) other than calcium cyanamide, whether or not pure (Chapter 31).

• 1. 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;

• (c) products mentioned in note 2, 3, 4 or 5 to Chapter 31;

• (d) inorganic products of a kind used as luminophores, of heading No 3206;

• (e) artificial graphite (heading No 3801); products put up as charges for fire-extinguishers or put up in fire-extinguishing grenades, of heading No 3813; ink removers put up in packings for retail sale, of heading No 3823; 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 No 3823;

• (f) precious or semi-precious stones (natural, synthetic or reconstructed) or dust or powder of such stones (heading Nos 7102 to 7105), or precious metals or precious metal alloys of Chapter 71;

• (g) the metals, whether or not pure, or metal alloys of Section XV; or

• (h) optical elements, for example, of the halides of the alkali or alkaline-earth metals (heading No 9001).

• 1. 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 No 2811.

• 1. Heading Nos 2826 to 2842 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 No 2842.

• 1. Heading No 2844 applies only to:

• (a) technetium (atomic No 43), promethium (atomic No 61), polonium (atomic No 84) and all elements with an atomic number greater than 84;

• (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 heading Nos 2844 and 2845, 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.

• 1. Heading No 2848 includes copper phosphide (phosphor copper) containing more than 15 % by weight of phosphorus.

• 1. Chemical elements (for example, silicon and selenium) doped for use in electronics are to be classified within 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 within heading No 3818.

Additional note

• 1. Unless provided otherwise, the salts specified in subheadings include acid salts and basic salts.

CHAPTER 29

ORGANIC CHEMICALS

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 heading Nos 2936 to 2939 or the sugar ethers and sugar esters, and their salts, of heading No 2940, or the products of heading No 2941, whether or not chemically defined;

• (d) the products mentioned in (a), (b) or (c) dissolved in water;

• (e) the products mentioned in (a), (b) or (c) 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 a specific use rather than for general use;

• (f) the products mentioned in (a), (b), (c), (d) or (e) with an added stabilizer necessary for their preservation or transport;

• (g) the products mentioned in (a), (b), (c), (d), (e) or (f) 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 a 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 diazotizable amines and their salts.

• 1. This chapter does not cover:

• (a) goods of heading No 1504 or glycerol (heading No 1520);

• (b) ethyl alcohol (heading No 2207 or 2208);

• (c) methane or propane (heading No 2711);

• (d) the compounds of carbon mentioned in note 2 to Chapter 28;

• (e) urea (heading No 3102 or 3105);

• (f) colouring matter of vegetable or animal origin (heading No 3203), synthetic organic colouring matter, synthetic organic products of a kind used as fluorescent brightening agents or as luminophores (heading No 3204) or dyes or other colouring matter put up in forms or packings for retail sale (heading No 3212);

• (g) enzymes (heading No 3507);

• (h) 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 No 3606);

• (ij) products put up as charges for fire-extinguishers or put up in fire-extinguishing grenades, of heading No 3813; ink removers put up in packings for retail sale, of heading No 3823; or

• (k) optical elements, for example, of ethylenediamine tartrate (heading No 9001).

• 1. 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.

• 1. In heading Nos 2904 to 2906, 2908 to 2911 and 2913 to 2920, 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 purposes of heading No 2929.

For the purposes of heading Nos 2911, 2912, 2914, 2918 and 2922, ‘oxygen-function’ is to be restricted to the functions (the characteristic organic oxygen-containing groups) referred to in heading Nos 2905 to 2920.

• 1. • (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 within the heading which occurs last in numerical order in these sub-chapters.

• (b) Esters of ethyl alcohol or glycerol with acid-function organic compounds of sub-chapters I to VII are to be classified within 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 No 2942, are to be classified within the heading appropriate to the organic compound; and

• (2) salts formed between organic compounds of sub-chapters I to X or heading No 2942 are to be classified within 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.

• (d) Metal alcoholates are to be classified within the same heading as the corresponding alcohols except in the case of ethanol and glycerol (heading No 2905).

• (e) Halides of carboxylic acids are to be classified within the same heading as the corresponding acids.

• 1. The compounds of heading Nos 2930 and 2931 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, mercury or lead) directly linked to carbon atoms.

Heading No 2930 (organo-sulphur compounds) and heading No 2931 (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).

• 1. Heading Nos 2932, 2933 and 2934 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 cyclizing function or functions here listed.

Subheading note

• 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.

Additional note

• 1. For the purposes of subheading 2937 22 00, the expression ‘adrenal cortical hormones’ means natural adrenal cortical hormones, or those reproduced by synthesis, and their derivatives, provided that the latter retain hormonal activity.