WCO Explanatory Notes reproduced for reference. © World Customs Organization. Verify against official WCO publication.
27.15 - Bituminous mixtures based on natural asphalt, on natural bitumen, on petroleum bitumen, on mineral tar or on mineral tar pitch (for example, bitumhous mastics, cut-backs). The bituminous mixtures of this heading include : (1) Cut-backs consisting generally of 60 % or more of bitumen with a solvent. They are used for road surfacing. (2) Emulsions or stable sus ensions of asphalt, bitumen, pitch or tar, in water, of the kinds used in particular for roa$ surfacing. (3) Mastics of asphalt and other bituminous mastics, as well as similar bituminous mixtures incorporating mineral substances such as sand or asbestos. These substances are used for caulIung, as moulding materials, etc. The headin extends to these products when a lomerated in blocks, etc., of the kind re-melted before use, ut it excludes finished articles o regular shape (such as paving flagstones, sheets and tiles) (heading 68.07). P The heading also excludes : (a) Tarred macadam (crushed stones mixed with tar) (heading 25.17). (b) Dolomite agglomerated with tar (heading 25.18). (c) Blends of pitch with creosote oils or other coal tar distillation products (heading 27.06). (d) Deh drated and pulverized natural bitumen dispersed in water and containin a small amount of an emursifier (surfactant), added solely to facilitate safety, handling or transport heading 27.14). (e) Bituminous paints and varnishes (heading 32.10), which differ fkom certain mixtures of this heading by, for example, the greater fineness of the fillers (if used), the possible presence of one or more film producing agents (other than asphalt, bitynen, tar or pitch), the ability to dry on exposure to air in the manner of paints or varnishes and the thlnness and hardness of the film formed. ( f ) Lubricating preparations of heading 34.03.
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.