chapter 27 Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes

Notes.

1.- This Chapter does not cover:

(a) Separate chemically defined organic compounds, other than pure methane and propane which are to be classified in heading 27.11;

(b) Medicaments of heading 30.03 or 30.04; or

(c) Mixed unsaturated hydrocarbons of heading 33.01, 33.02 or 38.05.

2.- References in heading 27.10 to “petroleum oils and oils obtained from bituminous minerals” include not only petroleum oils and oils obtained from bituminous minerals but also similar oils, as well as those consisting mainly of mixed unsaturated hydrocarbons, obtained by any process, provided that the weight of the non-aromatic constituents exceeds that of the aromatic constituents.

However, the references do not include liquid synthetic polyolefins of which less than 60% by volume distils at 300°C, after conversion to 1,013 millibars when a reduced-pressure distillation method is used (Chapter 39).

3.- For the purposes of heading 27.10, “waste oils” means waste containing mainly petroleum oils and oils obtained from bituminous minerals (as described in Note 2 to this Chapter), whether or not mixed with water. These include:

(a) Such oils no longer fit for use as primary products (for example, used lubricating oils, used hydraulic oils and used transformer oils);

(b) Sludge oils from the storage tanks of petroleum oils, mainly containing such oils and a high concentration of additives (for example, chemicals) used in the manufacture of the primary products; and

(c) Such oils in the form of emulsions in water or mixtures with water, such as those resulting from oil spills, storage tank washings, or from the use of cutting oils for machining operations.

Subheading Notes.

1.- For the purposes of subheading 2701.11, “anthracite” means coal having a volatile matter limit (on a dry, mineral-matter-free basis) not exceeding 14%.

2.- For the purposes of subheading 2701.12, “bituminous coal” means coal having a volatile matter limit (on a dry, mineral-matter-free basis) exceeding 14% and a calorific value limit (on a moist, mineral-matter-free basis) equal to or greater than 5,833 kcal/kg.

3.- For the purposes of subheadings 2707.10, 2707.20, 2707.30 and 2707.40 the terms “benzol (benzene)”, “toluol (toluene)”, “xylol (xylenes)” and “naphthalene” apply to products which contain more than 50% by weight of benzene, toluene, xylenes or naphthalene, respectively.

4.- For the purposes of subheading 2710.12, “light oils and preparations” are those of which 90% or more by volume (including losses) distil at 210°C according to the ISO 3405 method (equivalent to the ASTM D 86 method).

5.- For the purposes of the subheadings of heading 27.10, the term “biodiesel” means mono-alkyl esters of fatty acids of a kind used as a fuel, derived from animal or vegetable fats and oils whether or not used.

Additional Notes.

1.- The following expressions in subdivisions of subheadings 2710.12, 2710.19 and 2710.20 have the meanings hereby assigned to them:

(a) “Petroleum spirits”: Petroleum oils or oils obtained from bituminous minerals of which 90% or more by volume distils at a temperature of up to 200°C, including distillation loss, when determined by the testing method for distillation stipulated by a Cabinet Order.

(b) “Kerosenes”: Petroleum oils or oils obtained from bituminous minerals of which 95% or more by volume distils at a temperature of up to 320°C when determined by the testing method for distillation stipulated by a Cabinet Order, excluding the product specified in (a) above.

(c) “Gas oils”: Petroleum oils or oils obtained from bituminous minerals of a specific gravity of not more than 0.8757 at 15°C and of which 90% or more by volume distils at a temperature of up to 350°C, when determined by the testing method for distillation stipulated by a Cabinet Order, excluding products specified in (a) or (b) above and the products of a specific gravity of not less than 0.83 at 15°C and of which the residual carbon content is not less than 0.2% by weight of the 10% distillation residues, when determined by the testing method stipulated by a Cabinet Order.

(d) “Heavy fuel oils”: Petroleum oils and oils obtained from bituminous minerals, commonly intended for use as fuels and having a flash point not exceeding 130°C, but without the criteria of a flash point in case of the residues, excluding the products specified in (a) to (c) above.

(e) “Lubricating oils”: Petroleum oils and oils obtained from bituminous minerals of a flash point exceeding 130°C and containing not more than 1% by weight of asphalten in dehydrated state, excluding the products specified in (f) (ⅲ) below.

(f) “Raw oils”: Petroleum oils and oils obtained from bituminous minerals which answer to one of the descriptions given below and which are commonly used as raw materials in oil refining, excluding the products specified in (a) to (e) above. In this case, the term “refining” means to divide the petroleum oils or the oils obtained from bituminous minerals into two or more different constituents of the petroleum oils or the oils obtained from bituminous minerals by means of distillation or other physical methods (including the elimination of impurities from the products specified in (ⅳ) below by treatment with chemicals or by other method):

(ⅰ) Products obtained from crude oils by removing lighter fractions by distillation, which are commonly known as “topped crude” ;

(ⅱ) Mixtures consisting of a certain petroleum oil or a certain oil obtained from bituminous minerals with other petroleum oils or other oils obtained from bituminous minerals except with crude oils;

(ⅲ) Wax distillates of a pour point exceeding 25°C; or

(ⅳ) Used and waste petroleum oils and oils obtained from bituminous minerals of a kind suitable for the recovery of lubricating oils.