WCO Explanatory Notes reproduced for reference. © World Customs Organization. Verify against official WCO publication.
27.06 - Tar distilled from coal, from lignite or from peat, and other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars. These tars are very complex mixtures of variable proportions of aromatic and aliphatic constituents, usually resulting from the distillation of coal, lignite or peat. The heading covers all such tars including : (1) The tars produced by high temperature distillation of coal, which consist predominantly of aromatic constituents such as benzene, phenol, naphthalene, anthracene and phenol homologues, pyridine bases. (2) The tars obtained by the distillation of lignite or peat or by the low temperature distillation of coal. These tars are similar to those referred to in (1) above, but contain a larger proportion of aliphatic, naphthenic and phenolic compounds. (3) Other mineral tars, including those obtained fiom water gas producers during the gasification of coals. The heading also includes dehydrated or artially distilled tars and reconstituted tars obtained by blending pitch with creosote oils or w i d other coal tar distillation products. Tars are mainly used in fiuther distillation which produces a series of oils and other coal tar products. They are also used for waterproofing materials and for surfacing roads, etc. The heading does not cover tars extracted fiom non-mineral sources, e.g., wood tar (heading 38.07).
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.