WCO Explanatory Notes reproduced for reference. © World Customs Organization. Verify against official WCO publication.
13.01 - Lac; natural gums, resins, gum-resins and oleoresins (for example, balsams). 1301.20 - Gum Arabic 1301.90 - Other (I) Lac. Lac is a resinous substance produced on several kinds of tropical trees by an insect belonging to the same family as the cochneal and the kermes. The most important commercial varieties are the following : (A) Stick lac, usually consisting of twigs on which the lac has been deposited in a more or less thick layer; it is dark red and the most highly coloured variety of lac. (B) Seed lac, the crushed lac detached from the branches, usually by washing which removes part of its colouring matter. (C) Shellac, also known as sheet, plate, or slab-lac, obtained by Eusion and filterin which purifies the gum. It takes the form of thin, vitreous flakes, amber-coloured or re dish. A similar product in the shape of discs is known as " button lac ". Shellac is used largely in the preparation of varnishes, in the electrical industry and for the production of sealing wax. (D) Refuse lac (or garnet lac) obtained fiom the residues left from the preparation of shellac. Lac may also be decolourised or bleached and is then sometimes put up in the fonn of twisted hanks. The sap of certain oriental trees which hardens, forming a resistant film when exposed to air (known as '' Japan lacquer "," Chinese lacquer ", etc.), is excluded (beading 13.02). (11) Natural gums, resins, gum-resins and oleoresins. Natural gums, resins, gum-resins and oleoresins are vegetable secretions, which ma solidify on contact with air. These terms are often used indiscriminately. These products have e following distinguishing features : X (A) True gums are odourless, tasteless and more or less soluble in water, forming sticky substances. They burn without melting and without odour. (B) Resins are insoluble in water, have a slight odour, are oor conductors of electricity and acquire a ne ative electric ch.arge. They soften and me t more or less completely on the application o heat, and when igmted burn with a smoky flame and charactenstic odour, f P (C) Gum-resins, as the name implies, consist of natural mixtures of gums and resins in variable proportions, and are therefore partly soluble in water; they generally have a penetrating and characteristic odour and taste. (D) Oleoresins are exudates consisting mainly of volatile and resinous constituents. Balsams are oleoresins characterized by a htgh content of benzoic or cinnamic compounds. The principal products are : ,Aden gum, Senegal (1) Gum Arabic (from various acacias) sometimes also called Nile tragacanth (obtained !.rom certain varieties of Eaga1u2; Basra gum; g ? a r G (gum of the cashew nut tree); Indian gum; certain so-calle "indigenous " gums from various species of Rosaceae, such as cherry, plum, apricot, peach or almond trees. d (2) Fresh oleoresins (liquids of the pine (including turpentine), fir or other conifers (crude or refined), as well as coni er resins (galipot, etc.) which are dried on the incision on the tree and which contain vegetable waste. (3) Copal (India, Brazil, Congo, etc.), including fossil copal; kauri gum;damar; mastic; elerni; sandarac; dragon's blood. (4) Gamboge; gum ammoniac; asafoetida, scarnmony; euphorbia; galbanum; opoponax; olibanum or incense; myrrh; acaroid; guaiacum. (5) Gum benzoin, styrax or storax (solid or liquid); tolu balsam; Peruvian balsam; Canada balsam; copaiba balsam; Mecca balsam; thapsia. (6) Cannabis resin (crude or purified) obtained from the Cannabis plant. (Cannabis resin is a narcotic drug see the list at the end of Chapter 29.) The natural gums, resins, m-resins and oleoresins covered b this headin ma be crude, washed, punfied, bleacher crushed or owdered. They are, owever, exc ude fiom this heading when they have been subjecte to processes such as treatment with water under pressure, treatment with mineral acids or heat-treatment; for exam le : and --resins rendered water-soluble by treatment with water under pressure (hea ing 3.02), gums rendered soluble by treatment with sul huric acid (heading 35.06), and resins which have been heat-treated to make them solub e in drymg oils (headmg 38.06). B K f $ y f' The heading also excludes : (a) Amber (heading 25.30). (b) Medicaments containing natural baIsams and prepared medicaments of various kinds known as balsams (heading 30.03 or 30.04). (c) Lac-dye, the colouring matter extracted from Iac (heading 32.03). (d) Resinoids (extracted fiom the substances of this heading) and extracted oleoresins (heading 33.01). (e) Tall oil (sometimes known as " liquid rosin ") (heading 38.03). ( f ) Spirits of turpentine (heading 38.05). (g) Rosin, resin acids, rosin s irit and rosin oils, resinates, rosin pitch, brewers' pitch and similar preparations based on rosin f ~ h a ~ t38). er
1.- Heading 13.02 applies, inter alia, to liquorice extract and extract of pyrethrum, extract of hops, extract of aloes and opium. The heading does not apply to : (a) Liquorice extract containing more than 10 % by weight of sucrose or put up as confectionery (heading 17.04); (b) Malt extract (heading 19.01); (c) Extracts of coffee, tea or maté (heading 21.01); (d) Vegetable saps or extracts constituting alcoholic beverages (Chapter 22); (e) Camphor, glycyrrhizin or other products of heading 29.14 or 29.38; (f) Concentrates of poppy straw containing not less than 50 % by weight of alkaloids (heading 29.39); (g) Medicaments of heading 30.03 or 30.04 or blood-grouping reagents (heading 38.22); (h) Tanning or dyeing extracts (heading 32.01 or 32.03); (ij) Essential oils, concretes, absolutes, resinoids, extracted oleoresins, aqueous distillates or aqueous solutions of essential oils or preparations based on odoriferous substances of a kind used for the manufacture of beverages (Chapter 33); or (k) Natural rubber, balata, gutta-percha, guayule, chicle or similar natural gums (heading 40.01).