Chapter notes
Chapter 27 - 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 No. 27.ll;
(b) Medicaments of heading No. 30.03 or 30.04; or
(c) Mixed unsaturated hydrocarbons of heading No. 33.0l, 33.02 or 38.05.
2. References in heading No. 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 300oC, after conversion to 1,013
millibars when a reduced-pressure distillation method is used (Chapter 39).
SUBHEADING NOTES
1. For the purposes of subheading No.27.01.11, "anthracite" means coal
having a volatile matter limit (on a dry, mineral-matter-free basis) not
exceeding 14%.
2. For the purposes of subheading No. 27.01.12, "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 Nos. 27.07.10, 27.07.20, 27.07.30,
27.07.40 and 27.07.60, the terms "benzole", "toluole", "xylole",
"naphthalene" and "phenols" apply to products which contain more than 50%
by weight benzene, toluene, xylene, naphthalene or phenols, respectively.