WCO Explanatory Notes reproduced for reference. © World Customs Organization. Verify against official WCO publication.
68.07 - Articles of asphalt or of similar material (for example, petroleum bitumen or coal tar pitch). 6807.90 - Other This heading covers articles made from natural as halt or bitumen, coal tar itch, petroleum bitumen, bituminous mixtures, etc. (see heading 23108, 27.13, 27.14 or 27.18. These articles usually contain fillers such as sand, slag, chalk, plaster, cement, talc, sulphur, asbestos fibre, wood fibre, sawdust, waste cork and natural resins. As halt, bitumen, pitch, etc., in blocks of the kind remelted before use are excluded ( ~ A q t e 27) r whether or not the materials have been refmed or dehydrated, or mixed with other materials; the goods of this heading must, on the other hand, be identifiable as particular articles. The heading includes : (I) Plates, bricks, tiles, flagstones, obtained by pressing or moulding and used for roofing, facing, tiling or paving. (2) Roofin boards consisting of a substrate (e. ., of paperboard, of web or fabric of glass fibre, o fabric of man-made fibre or jute, or o aluminturn foil) completely enveloped in, or covered on both sides by, a layer of asphalt or similar material. B f (3) Building board made of one or more layers of textile fabric or paper completely enveloped in asphalt or similar material. (4) Cast or moulded tubes and containers. Asphalt tubes and containers covered or reinforced with metal are classified as metal or asphalt articles according to which of the components gives the goods their essential character. Metal tubes and containers (e.g., of cast iron or steel) coated with asphalt, bitumen, etc., remain classified as metal articles. The heading further excludes : (a) Paper merely coated, impregnated or covered with tar or similar material, intended for use as, for example, wrapping paper (heading 48.11). &I) Textile fabrics coated, impregnated or covered, for example, with bitumen or asphalt (Chapter 56 or 59). (c) Articles made essentially of asbestos-cement with added asphalt (heading 68.11). (d) Fabrics or webs, etc., of glass fibre, simply coated or impregnated with bitumen or asphalt (heading 70.19). -
1.- This Chapter does not cover : (a) Goods of Chapter 25; (b) Coated, impregnated or covered paper and paperboard of heading 48.10 or 48.11 (for example, paper and paperboard coated with mica powder or graphite, bituminised or asphalted paper and paperboard); (c) Coated, impregnated or covered textile fabric of Chapter 56 or 59 (for example, fabric coated or covered with mica powder, bituminised or asphalted fabric); (d) Articles of Chapter 71; (e) Tools or parts of tools, of Chapter 82; (f) Lithographic stones of heading 84.42; (g) Electrical insulators (heading 85.46) or fittings of insulating material of heading 85.47; (h) Dental burrs (heading 90.18); (ij) Articles of Chapter 91 (for example, clocks and clock cases); (k) Articles of Chapter 94 (for example, furniture, luminaires and lighting fittings, prefabricated buildings); (l) Articles of Chapter 95 (for example, toys, games and sports requisites); (m) Articles of heading 96.02, if made of materials specified in Note 2 (b) to Chapter 96, or of heading