WCO Explanatory Notes reproduced for reference. © World Customs Organization. Verify against official WCO publication.
38.04 - Residual lyes from the manufacture of wood pulp, whether or not concentrated, desugared or chemically treated, including lign~nsulphonates, but excluding tall oil of heading 38.03. This heading covers : (1) Residual lyes from the manufacture of wood pul b the sulphite process whether or not concentrated, desugared or chemically treatex Ancentrated sulphite j e consists mainly of salts of lignosulphonic acids mixed with sugars and other products. is usually in the form of a viscous liquid, a sticky brownish paste, a blackish mass with a vitreous fiacture (in this case, it is sometimes known as sulphite pitch or cellulose pitch), or of a dry powder. Concentrated sulphite lye is used as a binder for compressed blocks of fuel or for foundry cores, in the preparation of glues, impregnants, fungicides or tamins, for the production of alcohol, etc. This group also covers lignin sulphonates, usually obtained by precipitation from sulphite lye. Ligmn sulphonates are used as an ingredient in adhesives, as dispersants, as concrete admixtures or as drilling-mud additives. (2) Residual Iyes from the manufacture of wood pul by the soda or sulphate processes, whether or not concentrated, desugared or chemica ly treated (including the frothy mass which forms on the surface of these lyes in the settlin vats). These 1 es, which are usually black, are the source of tall oil and are sometimes use to produce so urn hydroxide. P 3- The heading excludes : (a) Sodium hydroxide (heading 28.15). (b) Tall oil (heading 38.03). (c) Sulphate pitch (tall oil pitch) (heading 38.07). L 38.05- Gum, wood or sulphate turpentine and other terpenic oils produced by the distillation or other treatment of coniferous woods; crude hpentene; sulphite turpentine and other crude para-cymene; pine oil containing alpha-terpineol as the marn constituent. - Gum,wood or sulphate turpentine oils 3805.90 - Other 3805.10 This heading covers mainly products rich in terpenes inene, beta-pinene, limonenes, etc.) obtained from the exudations or the resinous wood of con1 ers. S These products are : h (1)The volatile roducts of the distillation (usual1 by steam extraction of the oleoresins (turpentines? exuded frmo pines or other coni aous trees (firs, larc ss, etc.). In some spirits of y e n t i n e ". In others, however, countries, these products are known as the term " spirits of turpentine " is reserve exclusively to vo atile products within a certain range of boiling point and density, obtained by the distillation of the fresh oleoresins exuded from living pine trees. B "P They are all mobile, colourless liquids, insoluble in water, highly refractive and with a penetrating odour. They are used as solvents, particularly in the manufacture of varnishes, paints or polishes, in the preparation of medicaments, and in the manufacture of synthetic camphor,,terpin hydrate, terpmeol, etc. (2) Wood turpentine, sulphate turpentine and other terpenic oils produced by the distillation or other treatment of coniferous woods. (a) Wood turpentine is the most volatile product obtained by steam or destructive distillation of the stumps or other sufficiently resinous parts of pine trees. (b) Sulphate turpentine is a volatile terpenic by-product obtained during the manufacture of wood pulp from resinous woods by the sulphate process. The products described in this paragraph are liquids rich in terpenes, and are used for the same purposes as spirits of turpentine fiom exuded oleoresins, particularly as solvents in the preparation of varnishes, pamnts, etc. (3) Crude dipentene is a terpenic oil (containing up to about 80 % of dipentene) obtained by fractionatmg wood turpentine or as a by-product fiom the manufacture of synthetic camphor. Pure or commercially pure dipentene is classified in heading 29.02. (4) Sulphite turpentine is a volatile yellow liquid obtained as a by-product of the manufacture of wood pulp by the sul hite process. It is a crude para-cyrnene containing !er products. The heading also covers all crude small quantities of te enes and otI p-cymene, regardless o source. 'F (5) Pine oil is the fraction obtained, after wood turpentine, generally during the steam or destructive distillation of the oily stumps of pine trees. It is also obtained by chemical synthesis (e.g., chemical hydration of a-pinene). This heading covers only such pine oil containing a-terpineol as the main constituent. Pine oil is a colourless or amber coloured li uid, rich in a-terpineol, chiefly used in the textile industries as a wetting a ent and so vent, for the manufacture of varnishes or paints, as a disinfectant, an8 in the concentration of metallic ores by flotation. The heading does not cover : (a) Pure or commercially pure terpenic hydrocarbons or terpenes, terpineol and terpin hydrate (Chapter 29). (b) Pine needle oil, which is an essential oil of heading 33.01. (c) Rosin oils (heading 38.06).
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;