WCO Explanatory Notes reproduced for reference. © World Customs Organization. Verify against official WCO publication.
27.10 - Petroleum oils and oils obtained from bituminous minerals, other than crude; preparations not elsewhere specified or included, containing by weight 70 % or more of petroleum oils or of 011s obtained from bituminous minerals, these oils being the basic constituents of the preparations; waste oils. - Petroleum oils and oils obtained from bituminous minerals (other than crude) and reparations not elsewhere specified or included, containing by weight 70 or more of petroleum oils or of oils obtained from bituminous minerals, these oils bein the basic constituents of the preparations, other than those containing bio iesel and other than waste oils : 2710.12 2710.19 2710.20 d - - Light oils and preparations - - Other - Petroleum oils and oils obtained from bituminous minerals (other than crude) and reparations not elsewhere specified or included, containing by weight 70 or more of petroleum oils or of oils obtained £iom bituminous minerals, these oils bein the basic constituents of the preparations, containing biodiesel, other t an waste oils f - Waste oils : 2710.91 - - Containing polychlorinated biphenyls (PCBs), polychlorinated terphenyls 2710.99 - - Other (PCTs) or polybrominated biphenyls (PBBs) (I) PRIMARY PRODUCTS The products covered by the first part of this headin are those which have undergone any process other than those specified in the Explanatory ote to heading 27.09. r$ The heading includes : (A) " Topped crudes " (where certain lighter fractions have been removed by distillation), as well as light, medium and heavy oils obtained in more or less broad fractions by the distillation or refining of crude petroleum oils or of crude 011s obtained from bituminous minerals. These oils, which are more or less liquid or semi-solid, consist predominantly of non-aromatic hydrocafbons such as paraffinic, cyclanic (naphthenic). They include : (1) Petroleum spirit. (2) White spirit. (3) Kerosene. (5) Fuel oils. (6) Spindle-oils and lubricating oils. (7) White oils. The heading covers fractions as described above, even if the have been further treated to eliminate im urities (e.g., treatment with acids or alkalis, wi selective solvents, with zinc chloride, wi absorbent earths, etc., or by re-distillation), provided this treatment does not roduce separate chemically defined compounds in a pure or commercially pure state Chapter 29). % ti (B) Similar oils in which the weight of the non-aromatic constituents exceeds that of the aromatic constituents. They may be obtained by the low temperature distillation of coal, by hydrogenation or by any other process (e.g., by cracking, reforming, etc.). The heading includes mixed alkylenes, called tri ropylene, tetrapropylene, diisobutylene, tri-isobutylene, etc. These are mixtures o unsaturated acyclic hydrocarbons (octylenes, nonylenes, homologues and isomers thereof, etc.) and saturated acyclic hydrocarbons. P They are obtained either by very low polymerisation of pro ylene, isobutylene or other ethylenic hydrocarbons or b separation (e-g.,fractional distil ation) from certain products of the cracking of mineral oi s. P r Mixed alkylenes are mainly used in chemical synthesis, as solvents or as diluents. Because of their high octane rating, they can also be incorporated, with appropriate additives, in petroleum spirit. However, this heading does not incIude liquid synthetic pol olefins of which less than 60 % by volume distils at 300 OC, after conversion to 1,O 13 millibars 0 1.3 kPa) when s reduced-pressure distillation method is used (Chapter 39). fi Further, the heading does not include oils with a predominance by weight of aromatic constituents, obtained by the processing of petroleum or by any other process (heading 27.07). (C) The oils described in (A) and (B) above to uhich various substances have been added to render them suitable for particular uses, provided the products contain by weight 70 % or more of petroleum oils or of oils obtained from bituminous minerals as a basis and that they are not covered by a more specific heading in the Nomenclature. Examples of the types of products referred to are : (I) Petroleum s irit containing small quantities of added anti-knock roducts (e.g., ,dibromoethane) and anti-oxidants (e-g., para-butylaminop enol). tetraethyllead=' R (2) Lubricants consisting of mixtures of lubricating oiIs with widely varying quantities of other roducts (e.g., products for improving their lubricating properties (such as vegeta le oils and fats), anti-oxidants, rust reventives, anti-foam agents such as siIxcones). These lubricants include compoun ed oils, oils for heavy duty work, oils blended with graphite (graphite suspensions in petroleum oils or in oils obtained from bituminous minerals), u per cylinder lubricants, textile oils, and solid lubricants (greases) composed of a ubricating oil with about 10 to 15 % of soaps of aluminium, calcium, lithium, etc. f I' (3) Transformer and circuit-breaker oils (not used for their lubricating properties), which are stabilised, specially refined oils with added anti-oxidants such as ditertiarybutylparacresol. (4) Cutting oils used for cooling cutting tools, etc., and the material being worked. They consist of heavy oils with the addibon of about 10 to 15 % of an emulsifjmg agent (e.g., alkali sulphoricinoleate) and are used as emulsions in water. (5) Cleansin oils used for cleaning motors, engines and other a pliances. These are heavy oi s usually containing, in addition, small quantities o! peptising agents to facilitate removal of gum, carbon deposits, etc., formed during the running of the machine. f (6) Mould release oils used to facilitate the removal of ceramic articles, concrete illars, etc., &om the mould. These include heavy oils containing, for example, about 1 % of vegetable fats. PI (7) Liquids for hydraulic brakes, etc., consisting of heavy oils to which have been added roducts to improve their lubricating properhes, anti-oxidants, rust preventives, antiFoam agents, etc. (8) Blends of biodiesel, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals. However, biodiesel and its blends, containing less than 70 % by wei t of petroleum oils or of oils obtained from bituminous minerals, fall in heading 38. 6. ! (11) WASTE OILS Waste oils are waste containin mainly petroleum oils and oils obtained from bituminous minerals (as described in Note to thls Chapter), whether or not mixed with water. They include: (2) Sludge oils fiom the storage tanks of petroleum oils, mainly containing such oils and a high concentration of additives (e.g., chemicals) used in the manufacture of the primary products; and (3) Waste oils in the form of emulsions in water or mixtures with water., such as those resulting from oil spills or storage tank washings, or from the use of cutting oils for machining operations. (4) Waste oils resulting from the production, formulation and use of inks, dyes, pigments, paints, lacquers and varnishes. The heading does not include : (a) Leaded gasoline sludges and leaded anti-knock compound sludges fiom storage tanks of leaded gasoline and leaded anti-knock compounds, consisting essentially of lead, lead compounds and iron oxide and containing practically no petroleum oils, generally used for recovery of lead or lead compounds (heading 26.20). (b) Preparations containing less than 70 % by weight of petroleum oils or of oils obtained fiom bituminous minerals, e.g., textile greasing or oiling pre arations and other lubricating preparations of heading 34.03 and hydraulic brake fluids of heading 3i.19. (c) Preparations containin petroleum oils or oils obtained fiom bihuninous minerals in any proportion (even exceedin 70 % t y weight) ccvend b a more s ecific heading in the Nomenclature or based on roducts otfer than petroleum oils or o l s obtaine fi-om bituminous minerals. This is the case wit the anti-rust preparations of heading 34.03, which consist of lanolin in solution in white spirit, the lanolin being the basic material and the white spirit acting merely as a solvent and evaporating afiet application. It is also the case with disinfecting, insecticidal, fungicidal, etc., preparahons (heading 38.08), prepared additives for mineral oils (heading 38.11), composite solvents and hnners for varnishes (heading 38.14) and certain prepara!ions of headin 38.24, such as startin fluid for petrol (gasoline) engines, the flmd consisting of diethyl ether, 70 5h or more by weight o petroleum oils and also other constituents, the diethyl ether being the basic constituent. R B i
Notes. 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.