WCO Explanatory Notes reproduced for reference. © World Customs Organization. Verify against official WCO publication.
38.14 - Organic composite solvents and thinners, not elsewhere specified or included; prepared paint or varnish removers. This heading covers or anic solvents and thinners (whether or not containing 70 % or more by weight of petroleum oifj provided that they are not separate chemically defined compounds and are not covered by a more specific heading. They are more or less volatile liquids which are used, inter alia, in the preparation of varnishes and paints or as degreasing preparations for machinery parts, etc. ~xamplesof the products classified in this heading are : (1) Mixtures of acetone, methyl acetate and methanol, and mixtures of ethyl acetate, butyl alcohol and toluene. (2) Degreasing preparations for machinery parts, etc., consisting of a mixture of: (i) white spirit with trichloroethylene; ox (ii) petroleum spirit with chlorinated products and xylene. The heading also covers paint or varnish removers consisting of the above mixtures with the addition of small quantities of paraffin wax (to retard evaporation of the solvents), emulsifiers, gelling agents, etc. The heading does not cover : (a) Separate chemically defined solvent or thinning corn ounds (Cha ter 29 generally) and products of complex constitution used as solvents or thinners &It covered y mom specific heedlngs of the Nomenclature, e.g., solvent na htha (heading 27.07), white s irit heading 27.10), gum, wood or sulphate turpentine (herding Q8.05); wood tar oils (heading 58.07\, inorganic composite solvents (generally heading 38.24). g (b) Solvents for removing nail varnishes, put up for retail sale (heading 33.04).
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;