[2716.00.00]

27.16 - Electrical energy. (optional heading) No remarks. Section VI PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES Notes. 1.- (A)Goods (other than radioactive ores) answering to a description in heading 28.44 or 28.45 are to be classified in those headings and in no other heading of the Nomenclature. (B) Subject to ara a h (A) above, goods answering to a description in heading 28.43,28.46 or 28.52 are to be c&si!%cfin those headmgs and in no other heading of this Section. 2.- Sub'ect to Note 1 above, goods classifiable in headin 30.04, 30.05, 30.06, 32.12, 33.03, 33.04, 33.65, 33.06, 33.07,35.06, 37.07 or 38.08 by reason oftein put u in measured doses or for retail sale are to be classified in those headings and in no other heaAg of &e Nomenclature. 3.- Goods put up in sets consisting of two or more separate constituents, some or all of which fall in this Section and are intended to be mixed together to obtain a roduct of Section VI or VII, are to be classified in the heading appropriate to that product, providec?that the constituents are : (a) having re ard to the manner in which they are put up, clearly identifiable as being intended to be used togefier without first being repacked; (b) presented together; and (c) identifiable, whether by their nature or by the relative proportions in which they are present, as being complementary one to another. GENERAL Note 1. Under the provisions of paragraph (A) of this Note, all radioactive chemical elements and radioactive isotopes, and compounds of such elements and isotopes (whether inor anic or organic, and whether or not chemically defined , are classified under heading 28. 4, even though they could also fall under some other hea 'ng of the Nomenclature. Thus, for example, radioactive sodium chloride and radioactive lycerol fall in heading 28.44 and not in heading 25.01 or 29.05. Similarly, radioactive et yl alcohol, radioactive gold and radioactive cobalt are in all circumstances classified in heading 28.44. It should be noted, however, that radioactive ores are classified in Section V of the Nomenclature. f d, In the case of non-radioactive isotopes and their compounds, the Note rovides that these (whether inorganic or organic, and whether or not chemically define4 are classified in heading 28.45 and not elsewhere in the Nomenclature. Thus, the isotope of carbon is classified under heading 28.45 and not under heading 28.03. Para aph (B) of the Note provides that oods described in heading 28.43,28.46 or 28.52 are to be c assified under whichever of those eadings is appropriate and under no other heading in Section VI, provided always they are not radioactive or in the form of isotopes (in which case they are classified in either heading 28.44 or heading 28.45). This aragraph of the Note rovides, therefore, that, e.g., silver caseinate is classified in hea Ing 28.43 and not in Eeading 35.01, and that silver nitrate, even when put u for retail sale ready for photographic use, is classified in heading 28.43 and not in heading 37. 7. f= f FI It should be noted, however, that headings 28.43, 28.46 and 28.52 take precedence only over the other headings in Section VI. Where goods described in headin 28.43,28.46 or 28.52 are also covered by headings in other Sections of the Nomenclature, the c assification of such goods is dependent on the application of any relevant Section or Chapter Notes and of the General Rules for the inte retation of the Harmonized S stem. Thus gadolinite, a com ound of rare-earth metals an'gtherefore covered by headin 2i.46 is classified in heading 25.3 because Note 3 (a) to Chapter 28 excludes all mineral pro ucts of Section V. f d Note 2. Section Note 2 provides that oods (other than those described in heading 28.43 to 28.46 or 28.52) which are covered by5leading 30.04, 30.05, 30.06, 32.12, 33.03, 33.04, 33.05, 33.06, 33.07, 35.06, 37.07 or 38.08 by reason of being put up in measured doses or for retail sale, are to be classified in those headings notwithstanding that they could also fall in some other heading of the Nomenclature. For example, sulphur put u for retail sale for therapeutic purposes is classified in headin 30.04 and not in heading 25. 3 or 28.02, and dextrin put up for retail sale as a glue is classifie in heading 35.06 and not in heading 35.05. B i Note 3. This Note deals with the classification of goods put u in sets consisting of two or more separate f' constituents, some or all of which fall in Section V . The Note is, however, limited to sets of which the constituents are intended to be mixed together to obtain a product of Section VI or VII. Such sets are to be classified in the heading appropriate to that product provided that the constituents meet conditions (a) to (c) of the Note. Examples of goods in such sets are dental cements and other dental fillings of heading 30.06 and certain varnishes and paints of headings 32.08 to 32.10 and mastics, etc., of heading 32.14. As regards the classification of goods ut u without a necessary hardener, - see, in particular, General Explanatory Note to Chapter 3 an Explanatory Note to heading 32.14. 5 8 It should be noted that goods put up in sets consisting of two or more se arate constituents, some or all of which fall in Section VI, intended to be used successive1 wit out prior mixing, are not covered by Note 3 to this Section. Such goods put up for retai sale are to be classified by application of the General Interpretative Rules (generally Rule 3 (b)); in the case of those not put up for retail sale the constituents are to be classified separately. ?' i