WCO Explanatory Notes reproduced for reference. © World Customs Organization. Verify against official WCO publication.
38.03 - Tall oil, whether or not refined. Tall oil (sometimes known as liquid rosin) is obtained from the black liquor left over from the manufacture of wood pul by an alkali process or, more particularly, by the sul hate process. When this liquor is oure into settling-vats, a fiothy mass forms on its surface. rude tall oil is obtained when this othy mass is heated and acidified, usually with dilute sulphuric acid. P S Crude tall oil is a dark brown, semi-fluid mixture of fatty acids main1 oleic and linoleic acids and their isomers), resin acids (es ecially the abietlc type&, a n J a smaller quantity of non-saponifiable products (sterols, Righer alcohols and various impurities), in proportions varying according to the nature of the wood. Refined tall oil may be obtained by distilling crude tall oil under very low pressure (distilled tall oil or b other processes (e.g., treatment with selective solvents or activated earths). It is a ye lowis liquid consisting essentially of fatty acids and resin acids. ) -K Tall oil is used, inter alia, for the reparation of emulsions for road-surfacing, of common soap, metallic soaps, wetting agents anif' emulsifiers for the textile or paper industry, drying oils used in the manufacture of varnishes, aints or linoleum, oils for metal-working, disinfectants, mastics, etc.; it is also used as a p asticiser for rubber and increasingly as a source of tall oil fatty acids and tall oil resin acids. P The heading does not include : (a) Saponified tall oil, obtained by neutralising distilled tall oil by means of an alkali (sodium or potassium hydroxide) (heading 34.01). (b) Residual liquor fiom the manufacture of wood pulp by the soda or sulphate processes, whether or not concentrated, and the fiothy mass separated from these liquors in the settling-vats (heading 38.04). (c) Tall oil resin acids, essentially composed of a mixture of resin acids separated from fatty acids of the tall oil (heading 38.06). (d) Sulphate pitch (tall oil pitch), residue of the distillation of tall oil (heading 38.07). tP % or more (calculated on the weight of the product) of (e) Tall oil htty acids containing by wei fatty acids, separated fiom most of e resin acids of the tall oil by vacuum fractional istillation or otherwise (heading 38.23).
1.- This Chapter does not cover : (a) Separate chemically defined elements or compounds with the exception of the following : (1) Artificial graphite (heading 38.01); (2) Insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant-growth regulators, disinfectants and similar products, put up as described in heading 38.08; (3) Products put up as charges for fire-extinguishers or put up in fire-extinguishing grenades (heading 38.13); (4) Certified reference materials specified in Note 2 below; (5) Products specified in Note 3 (a) or 3 (c) below; (b) Mixtures of chemicals with foodstuffs or other substances with nutritive value, of a kind used in the preparation of human foodstuffs (generally heading 21.06); (c) Products of heading 24.04; (d) Slag, ash and residues (including sludges, other than sewage sludge), containing metals, arsenic or their mixtures and meeting the requirements of Note 3 (a) or 3 (b) to Chapter 26 (heading 26.20); (e) Medicaments (heading 30.03 or 30.04); or (f) Spent catalysts of a kind used for the extraction of base metals or for the manufacture of chemical compounds of base metals (heading 26.20), spent catalysts of a kind used principally for the recovery of precious metal (heading 71.12) or catalysts consisting of metals or metal alloys in the form of, for example, finely divided powder or woven gauze (Section XIV or XV). 2.- (A) For the purpose of heading 38.22, the expression “certified reference materials” means reference materials which are accompanied by a certificate which indicates the values of the certified properties, the methods used to determine these values and the degree of certainty associated with each value and which are suitable for analytical, calibrating or referencing purposes. (B) With the exception of the products of Chapter 28 or 29, for the classification of certified reference materials, heading 38.22 shall take precedence over any other heading in the Nomenclature. 3.- Heading 38.24 includes the following goods which are not to be classified in any other heading of the Nomenclature : (a) Cultured crystals (other than optical elements) weighing not less than 2.5 g each, of magnesium oxide or of the halides of the alkali or alkaline-earth metals; (b) Fusel oil; Dippel's oil; (c) Ink removers put up in packings for retail sale; (d) Stencil correctors, other correcting fluids and correction tapes (other than those of heading 96.12), put up in packings for retail sale; and (e) Ceramic firing testers, fusible (for example, Seger cones). 4.- Throughout the Nomenclature, “municipal waste” means waste of a kind collected from households, hotels, restaurants, hospitals, shops, offices, etc., road and pavement sweepings, as well as construction and demolition waste. Municipal waste generally contains a large variety of materials such as plastics, rubber, wood, paper, textiles, glass, metals, food materials, broken furniture and other damaged or discarded articles. The term “municipal waste”, however, does not cover : (a) Individual materials or articles segregated from the waste, for example wastes of plastics, rubber, wood, paper, textiles, glass or metals, electrical and electronic waste and scrap (including spent batteries) which fall in their appropriate headings of the Nomenclature; (b) Industrial waste;