Sección: V MINERAL PRODUCTS
Capítulo: 27 Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes
Chapter 27


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

Notes.

1.- This Chapter does not cover:

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.

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:
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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 ornaphthalene 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 (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.


GENERAL
The Chapter covers, in general, coal and other natural mineral fuels, petroleum oils and oils obtained from bituminous minerals, their distillation products, and products of a similar kind obtained by any other process. It also covers mineral waxes and natural bituminous substances. Goods of this Chapter may be crude or refined; however, with the exception of methane and propane, when they are separate chemically defined organic compounds in the pure or commercially pure state, they are to be classified in Chapter 29. For certain of these compounds (e.g., ethane, benzene, phenol, pyridine) there are specific purity criteria indicated in Explanatory Notes 29.01, 29.07 and 29.33. Methane and propane are classified in heading 27.11, even when pure.

The expression “aromatic constituents” as used in Note 2 to this Chapter and in heading 27.07 should be taken to refer to entire molecules with an aromatic part irrespective of the number and length of side-chains and not to the aromatic portions of such molecules only.

The Chapter does not cover:

(a) Medicaments of heading 30.03 or 30.04.

(b) Perfumery, cosmetic or toilet preparations (headings 33.03 to 33.07).

(c) Liquid or liquefied-gas fuels in containers of a kind used for filling or refilling cigarette or similar lighters and of a capacity not exceeding 300 cm3 (heading 36.06).

27.01 Coal; briquettes, ovoids and similar solid fuels manufac­tured from coal.
This heading covers the various types of coal and anthracite, whether or not pulverised or agglomerated (ovoids, briquettes, etc.). It also covers briquettes and similar manufactured fuels which have been carbonised to render them smokeless.

The heading also includes pulverised coal dispersed in water (slurry coal) and containing small amounts of dispersing agents, especially surface-active agents.

The heading does not cover jet (heading 25.30), brown coal (lignite) (heading 27.02), nor coke and semi-coke of coal (heading 27.04).

27.02 Lignite, whether or not agglomerated, excluding jet.
This heading covers lignite (brown coal), a fuel intermediate between coal and peat, whether or not dehydrated, pulverised or agglomerated.

The heading excludes jet, a variety of lignite (heading 25.30).

27.03 Peat (including peat litter), whether or not agglo­merated.

Peat, which is formed of partly carbonised vegetable material, is generally light and fibrous.

The heading covers all kinds of peat, including dried or agglomerated peat used as fuel, crushed peat, peat litter, etc., used in stables, for soil improvement or for other purposes.

Mixtures of peat and sand or clay, the essential character of which is given by the peat, are also included in this heading, whether or not they contain small quantities of the fertilising elements nitrogen, phosphorus or potassium. Such products are generally used as potting soils.

However, the heading does not cover:

(a) Fibres of peat (known as “berandine”) prepared for textile use (Section XI).

(b) Flower pots or other articles of peat, including insulating sheets for buildings, obtained by cutting or moulding (Chapter 68).

27.04 Coke and semi-coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon.

Coke is the solid residue obtained from the distillation (or carbonisation or gasification) of coal, lignite or peat in the absence of air. It is obtained in coke ovens from various qualities of bituminous coals.

Semi-coke results from the distillation of coal or lignite at low temperature.

Coke and semi-coke of this heading may be pulverised or agglomerated.

Retort carbon (gas carbon) is a hard, black, brittle form of carbon which gives a metallic ring when struck. It is obtained as a by-product in gas works or coke ovens where it is deposited on the walls of the ovens or retorts. The carbon usually consists of irregular lumps of which one face is either flat or slightly curved according to the shape of the retort.

In some countries, retort carbon is called “artificial graphite”, but this name is more correctly applied to artificially produced graphite of heading 38.01.

The heading excludes:

(a) Pitch coke and petroleum coke (headings 27.08 and 27.13, respectively).

(b) Articles of retort carbon of a kind used for electrical purposes (heading 85.45).

27.05 Coal gas, water gas, producer gas and similar gases, other than petroleum gases and other gaseous hydrocarbons.

Coal gas is obtained by the distillation of coal in the absence of air, usually in gas works or coke ovens. It is a complex mixture of hydrogen, methane, carbon monoxide, etc., and is used for lighting or heating purposes.

The heading includes the gas produced by underground gasification and also water gas, producer gas and similar gases, for example blast-furnace gas. It also covers mixtures of gases formed by cracking or reforming of mineral oils, petroleum gases or natural gases, usually in the presence of steam. These mixtures are similar in composition to coal gas and are used for heating or lighting purposes and in the synthesis of chemicals, e.g., methanol, ammonia. In the latter case, they are sometimes called “synthesis gas”. However, the heading excludes the gases specified in heading 27.11.

27.06 Tar distilled from coal, from lignite or from peat, and other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars.

These tars are very complex mixtures of variable proportions of aromatic and aliphatic constituents, usually resulting from the distillation of coal, lignite or peat.

The heading covers all such tars including:

(1) The tars produced by high temperature distillation of coal, which consist predominantly of aromatic constituents such as benzene, phenol, naphthalene, anthracene and phenol homologues, pyridine bases.

(2) The tars obtained by the distillation of lignite or peat or by the low temperature distillation of coal. These tars are similar to those referred to in (1) above, but contain a larger proportion of aliphatic, naphthenic and phenolic compounds.

(3) Other mineral tars, including those obtained from water gas producers during the gasification of coals.

The heading also includes dehydrated or partially distilled tars and reconstituted tars obtained by blending pitch with creosote oils or with other coal tar distillation products.

Tars are mainly used in further distillation which produces a series of oils and other coal tar products. They are also used for waterproofing materials and for surfacing roads, etc.

The heading does not cover tars extracted from non-mineral sources, e.g., wood tar (heading 38.07).

27.07 Oils and other products of the distillation of high temperature coal tar; similar products in which the weight of the aromatic constituents exceeds that of the non-aromatic constituents.


This heading covers:

(1) The oils and other products obtained by the distillation of high temperature coal tar in more or less broad fractions, which produces mixtures consisting predominantly of aromatic hydrocarbons and other aromatic compounds.

These oils and other products include:

(2) Similar oils and products with a predominance of aromatic constituents obtained by the distillation of low temperature coal tar or other mineral tar, by the “stripping” of coal gas, by the processing of petroleum or by any other process.

The heading includes the oils and products referred to above whether crude or refined, but it excludes separate chemically defined compounds in the pure or commercially pure state obtained by further fractionation or by other processing of tar oils (Chapter 29). For benzene, toluene, xylene, naphthalene, anthracene, phenol, cresols, xylenols, pyridine and certain derivatives of pyridine, there are specific purity criteria, indicated in the relevant parts of Explanatory Notes 29.02, 29.07 and 29.33.

Wood tar oils fall in Chapter 38.

The heading does not cover mixed alkylbenzenes or mixed alkylnaphthalenes obtained by the alkylation of benzene or naphthalene, and having fairly long side-chains (heading 38.17).

27.08 Pitch and pitch coke, obtained from coal tar or from other mineral tars.
The pitch covered by this heading is a residue of the distillation of either high temperature coal tars or other mineral tars. It contains a small proportion of heavy tar oils. It is black or brown in colour and may be soft or brittle. It is used in the manufacture of electrodes, road tars, waterproofing mixtures, for agglomerating coal-dust, etc.

Pitch which has been slightly modified by air-blowing is similar to unblown pitch and remains in this heading.

Pitch coke is the final residual product left from the distillation of either high temperature or low temperature coal tars or of other mineral tars or of their pitches. It is used for making electrodes or as a fuel.

27.09 Petroleum oils and oils obtained from bituminous minerals, crude.



This heading covers crude petroleum oils and crude oils obtained from bituminous minerals (e.g., from shale, calcareous rock, sand), i.e., natural products, whatever their composition, whether obtained from normal or condensation oil-deposits or by the destructive distillation of bituminous minerals. The crude oils thus obtained remain classified in this heading even when they have been subjected to the following processes:

(1) Decantation.

(2) De-salting.

(3) Dehydration.

(4) Stabilisation in order to normalise the vapour pressure.

(5) Elimination of very light fractions with a view to returning them to the oil-deposits in order to improve the drainage and maintain the pressure.

(6) The addition of only those hydrocarbons previously recovered by physical methods during the course of the above-mentioned processes.

(7) Any other minor process, provided it does not change the essential character of the product.

The heading also covers gas condensates, i.e., crude oils obtained during the stabilisation of natural gas immediately upon its extraction. This operation consists of obtaining, mainly by cooling and depressurisation, the condensable hydrocarbons (C4 to approximately C20) from the wet natural gas.

27.10 Petroleum oils and oils obtained from bituminous minerals, other than crude; preparations not elsewhere specified or included, containing by weight 70 % or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations; waste oils.

(I) PRIMARY PRODUCTS

The products covered by the first part of this heading are those which have undergone any process other than those specified in the Explanatory Note to heading 27.09.

The heading includes:

(A) “Topped crudes” (where certain lighter fractions have been removed by distillation), as well as light, medium and heavy oils obtained in more or less broad fractions by the distillation or refining of crude petroleum oils or of crude oils obtained from bituminous minerals. These oils, which are more or less liquid or semi-solid, consist predominantly of non-aromatic hydrocarbons such as paraffinic, cyclanic (naphthenic).

The heading covers fractions as described above, even if they have been further treated to eliminate impurities (e.g., treatment with acids or alkalis, with selective solvents, with zinc chloride, with absorbent earths, etc., or by re-distillation), provided this treatment does not produce separate chemically defined compounds in a pure or commercially pure state (Chapter 29).

(B) Similar oils in which the weight of the non-aromatic constituents exceeds that of the aromatic constituents. They may be obtained by the low temperature distillation of coal, by hydrogenation or by any other process (e.g., by cracking, reforming, etc.).

The heading includes mixed alkylenes, called tripropylene, tetrapropylene, di-isobutylene, tri-isobutylene, etc. These are mixtures of unsaturated acyclic hydrocarbons (octylenes, nonylenes, homologues and isomers thereof, etc.) and saturated acyclic hydrocarbons.

They are obtained either by very low polymerisation of propylene, isobutylene or other ethylenic hydrocarbons or by separation (e.g., fractional distillation) from certain products of the cracking of mineral oils.

Mixed alkylenes are mainly used in chemical synthesis, as solvents or as diluents. Because of their high octane rating, they can also be incorporated, with appropriate additives, in petroleum spirit.

However, this heading does not include liquid synthetic polyolefins of which less than 60 % by volume distils at 300 °C, after conversion to 1,013 millibars (101.3 kPa) when a reduced-pressure distillation method is used (Chapter 39).

Further, the heading does not include oils with a predominance by weight of aromatic constituents, obtained by the processing of petroleum or by any other process (heading 27.07).

(C) The oils described in (A) and (B) above to which various substances have been added to render them suitable for particular uses, provided the products contain by weight 70 % or more of petroleum oils or of oils obtained from bituminous minerals as a basis and that they are not covered by a more specific heading in the Nomenclature.

Examples of the types of products referred to are:
(II) WASTE OILS

Waste oils are 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. They include:

(1) Waste petroleum and similar waste oils no longer fit for use as primary products (e.g., used lubricating oils, used hydraulic oils and used transformer oils). Waste oils containing polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) and polybrominated biphenyls (PBBs) result mainly from draining out of these chemicals from electrical equipment such as heat exchangers, transformers or switch gears;

(2) Sludge oils from the storage tanks of petroleum oils, mainly containing such oils and a high concentration of additives (e.g., chemicals) used in the manufacture of the primary products; and

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

(4) Waste oils resulting from the production, formulation and use of inks, dyes, pigments, paints, lacquers and varnishes.

The heading does not include:

(a) Leaded gasoline sludges and leaded anti-knock compound sludges from storage tanks of leaded gasoline and leaded anti-knock compounds, consisting essentially of lead, lead compounds and iron oxide and containing practically no petroleum oils, generally used for recovery of lead or lead compounds (heading 26.20).

(b) Preparations containing less than 70 % by weight of petroleum oils or of oils obtained from bituminous minerals, e.g., textile greasing or oiling preparations and other lubricating preparations of heading 34.03 and hydraulic brake fluids of heading 38.19.

(c) Preparations containing petroleum oils or oils obtained from bituminous minerals in any proportion (even exceeding 70 % by weight) covered by a more specific heading in the Nomenclature or based on products other than petroleum oils or oils obtained from bituminous minerals. This is the case with the anti-rust preparations of heading 34.03, which consist of lanolin in solution in white spirit, the lanolin being the basic material and the white spirit acting merely as a solvent and evaporating after application. It is also the case with disinfecting, insecticidal, fungicidal, etc., preparations (heading 38.08), prepared additives for mineral oils (heading 38.11), composite solvents and thinners for varnishes (heading 38.14) and certain preparations of heading 38.24, such as starting fluid for petrol (gasoline) engines, the fluid consisting of diethyl ether, 70 % or more by weight of petroleum oils and also other constituents, the diethyl ether being the basic constituent.

27.11 Petroleum gases and other gaseous hydrocarbons.


This heading covers crude gaseous hydrocarbons obtained as natural gases or from petroleum, or produced chemically. Methane and propane are, however, included even when pure.

These hydrocarbons are gaseous at a temperature of 15 °C and under a pressure of 1,013 millibars (101.3 kPa). They may be presented under pressure as liquids in metal containers and are often treated, as a safety measure, by the addition of small quantities of highly odoriferous substances to indicate leaks.

They include, in particular, the following gases, whether or not liquefied:

I. Methane and propane, whether or not pure.

II. Ethane and ethylene less than 95 % pure. (Ethane and ethylene not less than 95 % pure fall in heading 29.01.)

III. Propene (propylene) less than 90 % pure. (Propene not less than 90 % pure falls in heading 29.01.)

IV. Butane containing less than 95 % of n-butane and less than 95 % of isobutane. (Butane containing not less than 95 % of n-butane or isobutane falls in heading 29.01.)

V. Butenes (butylenes) and butadienes less than 90 % pure. (Butenes and butadienes not less than 90 % pure fall in heading 29.01.)

VI. Intermixtures of propane and butane.

The above percentages are calculated by reference to volume for gaseous products and to weight for liquefied products.

The heading does not cover:

(a) Separate chemically defined hydrocarbons (other than methane and propane) in a pure or commercially pure state (heading 29.01). (As regards such hydrocarbons with added odoriferous substances, see the General Explanatory Note to Chapter 29, Part (A), fifth paragraph. For ethane, ethylene, propene, butane, butenes and butadienes, there are specific purity criteria as indicated in paragraphs II, III, IV and V above.)

(b) Liquefied butane in containers of a kind used for filling or refilling cigarette or similar lighters and of a capacity not exceeding 300 cm3 (other than those constituting parts of cigarette or similar lighters) (heading 36.06).

(c) Cigarette or other lighter parts containing liquefied butane (heading 96.13).

27.12 Petroleum jelly; paraffin wax, microcrystalline petroleum wax, slack wax, ozokerite, lignite wax, peat wax, other mineral waxes, and similar products obtained by synthesis or by other processes, whether or not coloured.
(A) Petroleum jelly.

Petroleum jelly is unctuous to the touch. It is white, yellowish or dark brown in colour. It is obtained from the residues of the distillation of certain crude petroleum oils or by mixing fairly high viscosity petroleum oils with such residues or by mixing paraffin wax or ceresine with a sufficiently refined mineral oil. The heading includes the jelly, whether crude (sometimes called petrolatum), decolourised or refined. It also covers petroleum jelly obtained by synthesis.

To fall in this heading petroleum jelly must have a congealing point, as determined by the rotating thermometer method (ASTM D 938), of not less than 30 °C, a density at 70 °C of less than 0.942 g/cm³, a Worked Cone Penetration at 25 °C, as determined by the method ASTM D 217(*), of less than 350, a Cone Penetration at 25 °C, as determined by the ASTM D 937 method, of not less than 80.

This heading does not, however, include petroleum jelly, suitable for use for the care of the skin, put up in packings of a kind sold by retail for such use (heading 33.04).

(B) Paraffin wax, microcrystalline petroleum wax, slack wax, ozokerite, lignite wax, peat wax, other mineral waxes, and similar products obtained by synthesis or by other processes, whether or not coloured.

Paraffin wax is a hydrocarbon wax extracted from certain distillates of petroleum oils or of oils obtained from shale or other bituminous minerals. This wax is translucent, white or yellowish in colour and has a relatively marked crystalline structure.

Microcrystalline petroleum wax is also a hydrocarbon wax. It is extracted from petroleum residues or from vacuum-distilled lubricating oil fractions. It is more opaque than paraffin wax and has a finer and less apparent crystalline structure. Normally it has a higher melting point than paraffin wax. It can vary from soft and plastic to hard and brittle and from dark brown to white in colour.

Ozokerite is a natural mineral wax. When purified it is known as ceresine.

Lignite (or Montan) wax and the product known as “Montan pitch” are ester waxes extracted from lignite. They are hard and dark when crude, but may be white when refined.

Peat wax is physically and chemically similar to lignite wax, but is slightly softer.

The other mineral waxes of this heading (slack wax and scale wax) result from the de-waxing of lubricating oils. They are less refined and have a higher oil content than paraffin wax. Their colour varies from white to light brown.

The heading also includes products similar to those referred to in the heading and obtained by synthesis or by any other process (e.g., synthetic paraffin wax and synthetic microcrystalline wax). However, the heading does not include high polymer waxes such as polyethylene wax. These fall in heading 34.04.

All these waxes are covered by the heading whether crude or refined, mixed together or coloured. They are used for making candles (especially paraffin wax), polishes, etc., for insulating, dressing textiles, impregnating matches, protection against rust, etc.

However, the following products are classified in heading 34.04:

(a) Artificial waxes obtained by the chemical modification of lignite wax or other mineral waxes.

(b) Mixtures, not emulsified or containing solvents, consisting of:

(i) Waxes of this heading mixed with animal waxes (including spermaceti), vegetable waxes or artificial waxes.

(ii) Waxes of this heading mixed with fats, resins, mineral substances or other materials, provided they have a waxy character.



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(*) If the sample proves too hard to be “worked”, the Worked Cone Penetration (ASTM D 217) should be omitted and the sample should be submitted directly to the Cone Penetration (ASTM D 937).

27.13 Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous minerals.


(A) Petroleum coke (green coke or calcined coke) is a black, porous, solid residue resulting from the cracking or destructive distillation of petroleum or obtained from oils of bituminous minerals. It is used mainly as a raw material for the manufacture of electrodes (calcined coke) or as a fuel (green coke).

(B) Petroleum bitumen (also known as petroleum pitch, refinery pitch, petroleum asphalt) is usually obtained as a residue of the distillation of crude petroleum. It is brown or black and may be soft or brittle. It is used for road-surfacing, waterproofing, etc. Petroleum bitumen which has been slightly modified by air-blowing is similar to unblown bitumen and remains in this heading.

(C) Other residues of petroleum oils include:

Bitumen, coke and other residues fall in this heading if they result from the treatment of shale oils or of other oils obtained from bituminous minerals.

The heading does not cover:

(a) Water-soluble naphthenates or water-soluble petroleum sulphonates (including those containing a certain proportion of mineral oils), such as those of alkali metals, of ammonium or of ethanolamines (heading 34.02).

(b) Water-insoluble naphthenates or water-insoluble petroleum sulphonates (heading 38.24, provided they are not covered by a more specific heading).

(c) Naphthenic acids, crude or refined (heading 38.24).

27.14 Bitumen and asphalt, natural; bituminous or oil shale and tar sands; asphaltites and asphaltic rocks.



This heading covers natural bitumen and natural asphalt (including “Trinidad Lake
asphalt” and materials known in some countries as “asphaltic sands”). They are brown or black, solid or very viscous mixtures of naturally occurring hydrocarbons with inert mineral matter, which in the case of asphalts may be substantial.

The heading also includes:

(1) Bituminous or oil shale and tar sands.

(2) Asphaltites.

(3) Asphaltic limestone and other asphaltic rocks.

The above materials remain classified in this heading whether or not treated to remove water or gangue and whether or not pulverised or mixed together.The mere addition of water to natural bitumen does not change the classification of the product for the purposes of heading 27.14. Further, the heading also includes dehydrated and pulverized natural bitumen dispersed in water and containing a small amount of an emulsifier (surfactant), added solely to facilitate safety, handling or transport.

They are used for road surfacing, waterproofing, varnish or enamel manufacture, etc. Bituminous shale and tar sands are used as a source of mineral oils.

The heading does not cover:

(a) Tarred macadam (heading 25.17).

(b) Bituminous coal (heading 27.01).

(c) Bituminous lignite (heading 27.02).

(d) Bitumen obtained from petroleum (heading 27.13).

(e) Bituminous mixtures based on natural bitumen with added substances, other than water and emulsifiers (surfactants) necessary solely to facilitate safety, handling or transport (heading 27.15).

(f) Articles of asphalt of heading 68.07.
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Subheading Explanatory Note.

Subheading 2714.10

This subheading covers sedimentary rock or sand containing hydrocarbons, which can be separated in the form of products of heading 27.09 (Petroleum oils and oils obtained from bituminous minerals, crude), or in a form from which these products can be extracted. Gas and other products may also be obtained. The separation is achieved by heating or other extraction processes (e.g., by distillation, retorting or mechanical processes). The hydrocarbons contained in shale may be in the form of organic materials called kerogens.

27.15 Bituminous mixtures based on natural asphalt, on natural bitumen, on petroleum bitumen, on mineral tar or on mineral tar pitch (for example, bituminous mastics, cut-backs).

The bituminous mixtures of this heading include:

(1) Cut-backs consisting generally of 60 % or more of bitumen with a solvent. They are used for road surfacing.

(2) Emulsions or stable suspensions of asphalt, bitumen, pitch or tar, in water, of the kinds used in particular for road surfacing.

(3) Mastics of asphalt and other bituminous mastics, as well as similar bituminous mixtures incorporating mineral substances such as sand or asbestos. These substances are used for caulking, as moulding materials, etc.

The heading extends to these products when agglomerated in blocks, etc., of the kind re-melted before use, but it excludes finished articles of regular shape (such as paving flagstones, sheets and tiles) (heading 68.07).

The heading also excludes:

(a) Tarred macadam (crushed stones mixed with tar) (heading 25.17).

(b) Dolomite agglomerated with tar (heading 25.18).

(c) Blends of pitch with creosote oils or other coal tar distillation products (heading 27.06).

(d) Dehydrated and pulverized natural bitumen dispersed in water and containing a small amount of an emulsifier (surfactant), added solely to facilitate safety, handling or transport (heading 27.14).

(e) Bituminous paints and varnishes (heading 32.10), which differ from certain mixtures of this heading by, for example, the greater fineness of the fillers (if used), the possible presence of one or more film producing agents (other than asphalt, bitumen, tar or pitch), the ability to dry on exposure to air in the manner of paints or varnishes and the thinness and hardness of the film formed.

(f) Lubricating preparations of heading 34.03.

27.16 Electrical energy. (optional heading)

No remarks.

ULTIMO CAMBIO D.O.F.