WCO Explanatory Notes reproduced for reference. © World Customs Organization. Verify against official WCO publication.
25.01 Salt (including table salt and denatured salt) and pure sodium chloride, whether or not in aqueous solution or containing added anti-caking or free-flowing agents; sea water. This heading relates to sodium chloride, commonly known as salt. Salt is used for culinary purposes (cooking salt, table salt), but it also has many other uses and, if necessary, may be denatured to render it unfit for human consumption. The heading includes : (A) Salt which is extracted from underground : - either by conventional mining (rock salt), - or by solution mining (water is injected under pressure into a layer of salt and returns to the surface as saturated brine). (B) Evaporated salt : - solar salt (sea salt) is obtained by evaporation of sea water by the sun; refined salt is obtained by evaporation of saturated brine. (C) Sea water, brine and other saline solutions. The heading also covers : (1) Salt (e.g., table salt) which has been slightly iodised, phosphated, etc., or treated so that it will remain dry. (2) Salt to which anti-caking agents or free-flowing agents have been added. (3) Salt which has been denatured by any process. (4) Residuary sodium chloride, in particular that left after chemical processing (e.g., electrolysis) or obtained as a by-product of the treatment of certain ores. This heading does not include : (a) Salted condiments such as celery salt (heading 21.03). (b) Sodium chloride solutions, includin sea water, put up in ampoules, and sodium chloride otherwise put up as medicaments (Chapter 3 8 (c) Cultured sodium chloride crystals weighing not less than 2.5 g each (other than optical elements) (heading 38.24). (d) Optical elements of sodium chloride (heading 90.01).
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 Fe O 2 3 (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.