WCO Explanatory Notes reproduced for reference. © World Customs Organization. Verify against official WCO publication.
38.26 - Biodiesel and mixtures thereof, not containing or containing less than 70 % by weight of petroleum oils or oils obtained from bituminous minerals. Biodiesel consists of mono-alkyl esters of fatty acids of various chain lengths, immiscible with water, with a high boiling point, low vapour pressure and a viscosity similar to that of diesel oil icall made by a chemical process called produced f'rom petroleum. Biodiesel is transesterification, whereby the fat acids in 01 s or ats react with an alcohol (usually methanol or ethanol) in the presence of a cata yst to form the desired esters. P Y It can be obtained from vegetable oils (e.g., rapeseed, soya-bean, alm, sunflower, cotton-seed, jatropha), from animal fats (e.g., lard, tallow) or from used oils or ats (e.g., fiymg oils, recycled c o o h g grease). ! Biodiesel itself contains neither petroleum oils nor oils obtained from bituminous minerals but can be mixed or blended with Qstillate fuels obtained from etroleum or bituminous minerals (e.g., diesel, kerosene, heatin$ oil). Biodiesel can be use as fuel for compression-ignition Internal combustion piston engnes, production of thermal energy or similar uses. This heading excludes : (a) Mixtures containing, b weight, 70 % or more of petroleum oils or of oils obtained fiom bituminous minerals (heading 27. 0). J (b) Products derived kom vegetable oils wbich have been fully deoxygenated and consist only of aliphatic hydrocarbon chains (beading 27.10). Section VII PLASTICS AND ARTICLES THEREOF; RUBBER AND ARTICLES THEREOF Notes. 1.- 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 obta~na roduct of Section VI or VII, are to be classified in the heeding appropriate to that product, provide8that the constituents are : (a) having regard to the manner in which the are put up, clearly identifiable as being intended to be used together without first bang repacket$ (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. 2.- Exc t for the goods of heading 39.18 or 39.19, plastics, rubber, and articles thereof, printed ?' with moti s, characters or pictorial representations, which are not merely incidental to the prmmy use of the goods, fall in Chapter 49. GENERAL Section Note 1. This Note deals with the classification of goods put up in sets con!isting of two or more separate constituents, some or a11 of which fall in Section VIl. 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 the constituents meet conditions (a) to (c) of the Note. It should be noted that oods ut up in sets consisting of two or more separate constituents, some or all of which all in ection VIl, intended to be used successively without prior ,are not covered b Note 1 to this Section. Such goods put up for retail sale are to be class1 led by application o the General Interpretative Rules enerally Rule 3 (b)); in the case of those not put up for retail sale the constituents are to be class1 led separately. p P ? Section Note 2. Goods of headin 39.18 (floor coverings and wall or ceiling coverings of plastics) and characters or heading 39.19 (se f-adhesive lates, etc., of ictorial representations, whic are not mere fall )all Cha ter 49 but remain classified in goods of p astics or rubber of the kind described in this Section fall in Chapter 49 if the printing on them is not merely incidental to their primary use. f P \
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;