WCO Explanatory Notes reproduced for reference. © World Customs Organization. Verify against official WCO publication.
27.13 - Petroleum coke,, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous minerals. - Petroleum coke : 2713.11 - - Not calcined 2713.12 - - Calcined 2713.20 - Petroleum bitumen 2713.90 - Other residues of petroleum oils or of oils obtained from bituminous minerals (A) Petroleum coke (green coke or calcined coke) is a black, porous, solid residue resulting fiom the cracking or destructive distillation of petroleum or obtained from oils of bituminous minerals. It is used mainly as a raw material for the manufacture of electrodes (calcined coke) or as a fuel (green coke). (B) Petroleum bitumen (also known as getroleurn itch, refinery pitch, petroleum as halt) is usually obtained as a residue of the &stillation o crude petroleum. It is brown o r bf'ack and may be soft or brittle. It is used for road-surfacing, waterproofing, etc. Petroleum bitumen which has been slightly modified by air-blowing is similar to unblown bitumen and remains in this heading. P (C) Other residues of petroleum oils include : (1) Extracts derived from the treatment of lubricating oils with certain selective solvents. (2) Petroleum gum and other resinous substances obtained from petroleum. (3) Acid residues and spent bleaching earths, containing a proportion of oil. Bitumen, coke and other residues fall in this headin if they result from the treatment of shale oils or of other oils obtained from bituminous minera s. B The heading does not cover : (a) Water-soluble naphthenates or water-soluble petroleum suIphonates (including those containing a certain proportion of mineral oils), such as those of alkali metals, of ammonium or of ethanolamines (heading 34.02). (b) Water-insoluble na hthenates or water-insoluble petroleum sulphonates (heading 38.24, provided they are not covere! by a more specific heading). (c) Naphthenic acids, crude or refined (heading 38.24).
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.