WCO Explanatory Notes reproduced for reference. © World Customs Organization. Verify against official WCO publication.
27.03 - Peat (including peat litter), whether or not agglomerated. Peat, which is formed of partly carbonised vegetable material, is generally light and fibrous. The heading covers a11 kinds of eat, including dried or agglomerated peat used as &el, crushed peat, peat litter, etc., used in stab es, for soil improvement or for other purposes. P r Mixtures of eat and sand or clay, the essential character of which is given b the peat, are also included in t is heading, whether or not they contain small uantities of the ertilising elements nitrogen, phosphorus or potassium. Such products are genera ly used as potting soils. R However, the heading does not cover : (a) Fibres of peat (known as " berandine ") prepared for textile use (Section XI). (b) Flower pots or other articles of peat, including insulating sheets for buildings, obtained by cutting or moulding (Chapter 68). 27.04- Coke and semi-coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon. Coke is the solid residue obtained fiom the distillation (or carbonisation or gasification) of coal, lignite or peat in the absence of air. It is obtained in coke ovens from various qualities of bituminous coals. Semi-coke results from the distillation of coal or lignite at low temperature. Coke and semi-coke of this heading may be pulverised or agglomerated. d Retort carbon (gas carbon is a hard, black, brittle form of carbon which gives a metallic ring when struck. It is obtaine as a by- roduct in gas works or coke ovens where it is deposited on the walls of the ovens or retorts. &e carbon nusally consists of irregular lumps of which one face is either flat or slightly curved according to the shape of the retort. In some countries, retort carbon is called " artificial a hite ",but this name is more correctly applied to artificially produced graphite of heading 3&f. The heading excludes : (a) Pitch coke and petroleum coke (headings 27.08 and 27.13, respectively). (b) Articles of retort carbon of a kind used for electrical purposes (heading 85.45).
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, 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.