WCO Explanatory Notes reproduced for reference. © World Customs Organization. Verify against official WCO publication.
27.07 - Oils and other products of the distillation of high temperature coal tar; similar products in whlch the weight of the aromatic constituents exceeds that of the non-aromatic constituents. 2707.10 2707.20 2707.30 - Benzol (benzene) - Toluol (toluene) - Xylol (xylenes) - Naphthalene 2707.50 - Other aromatic hydrocarbon mixtures of which 65 % or more by volume 2707.40 (including losses) distils at 250 "C by the ASTM D 86 method Other : 2707.91 2707.99 - - Creosote oils - - Other This heading covers : (I) The oils and other products obtained by the distillation of high temperature coal tar in more or less broad fractions, which produces mixtures consisting predominantly of aromatic hydrocarbons and other aromatic compounds. These oils and other products include : - Benzol (benzene), toluol (toluene), xylol (xylenes) and solvent naphtha. - Naphthalene oils and crude naphthalene. - Anthracene oils and crude anthracene. - Phenolic oils (phenols, cresols, xylenols, etc.). Pyridine, quinoline and acridine bases. Creosote oils. r (2) Similar oils and products with a redominance of aromatic constituents obtained b the distillation of low temperature coa tar or other mineral tar, by the stripping " of coa gas, by the processing of petroleum or by any other process. P " The heading includes the oils and roducts referred to above whether crude or refined, but it excludes separate chemically de ined compounds in the pure or commercially pure state obtained by f i e r fiactionatlon or by other processing of tar oils (Chapter 29). For benzene, toluene, xylene, naphthalene, anthracene, phenol, cresols, xylenols, p r d i n e and certain derivatives of pyridme, there are s ecific purity critena, Indicated in t e relevant parts of Explanatory Notes 29.02,29.07 and 9.33. P H Wood tar oils fall in Chapter 38. The heading does not cover mixed alk lbenzenes or mixed alkylnaphthalenes obtained by the alkylation ofbenzene or naphthalene, and having &rlY long side-chains (headmg 38.17). -
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.