Archived – Standard Classification of Goods (SCG) - Notes 1996-2001

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Section VI:  Products of the chemical or allied industries

Notes.

    1. Goods (other than radioactive ores) answering to a description in heading No. 28.44 or 28.45 are to be classified in those headings and in no other heading of the Classification.
    2. Subject to paragraph (a) above, goods answering to a description in heading No. 28.43 or 28.46 are to be classified in those headings and in no other heading of this Section.
  2. Subject to Note 1 above, goods classifiable in heading No. 30.04, 30.05, 30.06, 32.12, 33.03, 33.04, 33.05, 33.06, 33.07, 35.06, 37.07 or 38.08 by reason of being put up in measured doses or for retail sale are to be classified in those headings and in no other heading of the Classification.
  3. 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 obtain a product of Section VI or VII, are to be classified in the heading appropriate to that product, provided that the constituents are:
    1. having regard to the manner in which they are put up, clearly identifiable as being intended to be used together without first being repacked;
    2. presented together; and
    3. identifiable, whether by their nature or by the relative proportions in which they are present, as being complementary one to another.

Chapter 28:  Inorganic chemicals; organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopes

Notes.

  1. Except where their context otherwise require, the headings of this Chapter apply only to:
    1. Separate chemical elements and separate chemically defined compounds, whether or not containing impurities;
    2. The Products mentioned in (a) above dissolved in water;
    3. The Products mentioned in (a) above dissolved in other solvents provided that the solution constitutes a normal and necessary method of putting up these products adopted solely for reasons of safety or for transport and that the solvent does not render the product particularly suitable for specific use rather than for general use;
    4. The products mentioned in (a), (b) or (c) above with an added stabiliser (including an anti-caking agent) necessary for their preservation or transport;
    5. The products mentioned in (a), (b), (c) or (d) above with an added anti-dusting agent or a colouring substance added to facilitate their identification or for safety reasons, provided that the additions do not render the product particularly suitable for a specific use rather than for general use.
  2. In addition to dithionites and sulphoxylates, stabilised with organic substances (heading No. 28.31), carbonates and peroxocarbonates of inorganic bases (heading No. 28.36), cyanides, cyanide oxides and complex cyanides of inorganic bases (heading No. 28.37), fulminates, cyanates and thiocyanates, of inorganic bases (heading No. 28.38), organic products included in headings Nos. 28.43 to 28.46 and carbides (heading No. 28.49), only the following compounds of carbon are to be classified in this Chapter:
    1. Oxides of carbon, hydrogen cyanide and fulminic, isocyanic, thiocyanic and other simple or complex cyanogen acids (heading No. 28.11);
    2. Halide oxides of carbon (heading No. 28.12);
    3. Carbon disulphide (heading No. 28.13);
    4. Thiocarbonates, selenocarbonates, tellurocarbonates, selenocyanates, tellurocyanates, tetrathiocyanatodiamminochromates (reineckates) and other complex cyanates, of inorganic bases (heading No. 28.42);
    5. Hydrogen peroxide, solidified with urea (heading No. 28.47), carbon oxysulphide, thiocarbonyl halides, cyanogen, cyanogen halides and cyanamide and its metal derivatives (heading No. 28.51) other than calcium cyanamide, whether or not pure (Chapter 31).
  3. Subject to the provisions of Note 1 to Section VI, this Chapter does not cover:
    1. Sodium chloride or magnesium oxide, whether or not pure, or other products of Section V;
    2. Organo-inorganic compounds other than those mentioned in Note 2 above;
    3. Products mentioned in Note 2, 3, 4, or 5 to Chapter 31;
    4. Inorganic products of a kind used as luminophores, of heading No. 32.06;
    5. Artificial graphite (heading No. 38.01); products put up as charges for fire-extinguishers or put up in fire-extinguishing grenades, of heading No. 38.13; ink removers put up in packings for retail sale, of heading No. 38.24; cultured crystals (other than optical elements) weighing not less than 2.5 g each, of the halides of the alkali or alkaline-earth metals, of heading No. 38.24;
    6. Precious or semi-precious stones (natural, synthetic or reconstructed) or dust or powder of such stones (headings Nos. 71.02 to 71.05), or precious metals or precious metal alloys of Chapter 71;
    7. The metals, whether or not pure, metal alloys or cermets, including sintered metal carbides (metal carbides sintered with a metal), of Section XV; or
    8. Optical elements, for example, of the halides of the alkali or alkaline-earth metals (heading No. 90.01).
  4. Chemically defined complex acids consisting of a non-metal acid of sub-Chapter II and a metal acid of sub-Chapter IV are to be classified in heading No. 28.11.
  5. Headings Nos. 28.26 to 28.42 apply only to metal or ammonium salts or peroxysalts.

    Except where the context otherwise requires, double or complex salts are to be classified in heading No. 28.42.
  6. Heading No. 28.44 applies only to:
    1. Technetium (atomic No. 43), promethium (atomic No. 61), polonium (atomic No. 84) and all elements with an atomic number greater than 84;
    2. Natural or artificial radioactive isotopes (including those of the precious metals or of the base metals of Sections XIV and XV), whether or not mixed together;
    3. Compounds, inorganic or organic, of these elements or isotopes, whether or not chemically defined, whether or not mixed together;
    4. Alloys, dispersions (including cermets), ceramic products and mixtures containing these elements or isotopes or inorganic or organic compounds thereof and having a specific radioactivity exceeding 74 Bq/g (0.002 microcurie per gram);
    5. Spent (irradiated) fuel elements (cartridges) of nuclear reactors;
    6. Radioactive residues whether or not usable.

      The term "isotopes", for the purposes of this Note and of the wording of headings Nos. 28.44 and 28.45, refers to:
      • individual nuclides, excluding, however, those existing in nature in the monoisotopic state;
      • mixtures of isotopes of one and the same element, enriched in one or several of the said isotopes, that is, elements of which the natural isotopic composition has been artificially modified.
  7. Heading No. 28.48 includes copper phosphide (phosphor copper) containing more than 15% by weight of phosphorus.
  8. Chemical elements (for example, silicon and selenium) doped for use in electronics are to be classified in this Chapter, provided that they are in forms unworked as drawn, or in the form of cylinders or rods. When cut in the form of discs, wafers or similar forms, they fall in heading No. 38.18.

Chapter 29:  Organic chemicals

Notes.

  1. Except where the context otherwise requires, the headings of this Chapter apply only to:
    1. Separate chemically defined organic compounds, whether or not containing impurities;
    2. Mixtures of two or more isomers of the same organic compound (whether or not containing impurities), except mixtures of acyclic hydrocarbon isomers (other than stereoisomers), whether or not saturated (Chapter 27);
    3. The products of headings Nos. 29.36 to 29.39 or the sugar ethers and sugar esters, and their salts, of heading No. 29.40, or the products of heading No. 29.41, whether or not chemically defined;
    4. The Products mentioned in (a), (b) or (c) above dissolved in water;
    5. The Products mentioned in (a), (b) or (c) above dissolved in other solvents provided that the solution constitutes a normal and necessary method of putting up these products adopted solely for reasons of safety or for transport and that the solvent does not render the product particularly suitable for specific use rather than for general use;
    6. The products mentioned in (a), (b), (c), (d) or (e) above with an added stabiliser (including an anti-caking agent) necessary for their preservation or transport;
    7. The products mentioned in (a), (b), (c), (d), (e) or (f) above with an added anti-dusting agent or a colouring or odoriferous substance added to facilitate their identification or for safety reasons, provided that the additions do not render the product particularly suitable for specific use rather than for general use;
    8. The following products, diluted to standard strengths, for the production of azo dyes: diazonium salts, couplers used for these salts and diazotisable amines and their salts.
  2. This Chapter does not cover:

    a) Goods of heading No. 15.04 or crude glycerol of heading No. 15.20;

    b) Ethyl alcohol (heading No. 22.07 or 22.08);

    c) Methane and propane (heading No. 27.11);

    d) The compounds of carbon mentioned in Note 2 to Chapter 28;

    e) Urea (heading No. 31.02 or 31.05);

    f) Colouring matter of vegetable or animal origin (heading No. 32.03), synthetic organic colouring matter, synthetic organic products of a kind used as fluorescent brightening agents or as luminophores (heading No. 32.04) or dyes or other colouring matter put up in forms or packings for retail sale (heading No. 32.12);

    g) Enzymes (heading No. 35.07);

    h) Metaldehyde, hexamethylenetetramine and similar substances, put up in forms (for example, tablets, sticks or similar forms) for use as fuels, or 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 No. 36.06);

    ij) Products put up as charges for fire-extinguishers or put up in fire-extinguishing grenades, of heading No. 38.13; ink removers put up in packings for retail sale, of heading No. 38.24;

    k) Optical elements, for example, of ethylenediamine tartrate (heading No. 90.01).

  3. Goods which could be included in two or more of the headings of this Chapter are to be classified in that one of those headings which occurs last in numerical order.
  4. In headings Nos. 29.04 to 29.06, 29.08 to 29.11 and 29.13 to 29.20, any reference to halogenated, sulphonated, nitrated or nitrosated derivatives includes a reference to compound derivatives, such as sulphohalogenated, nitrohalogenated, nitrosulphonated or nitrosulphohalogenated derivatives.

    Nitro or nitroso groups are not to be taken as "nitrogen-functions" for the purposes of heading No. 29.29.

    For the purposes of headings Nos. 29.11, 29.12, 29.14, 29.18 and 29.22, "oxygen-function" is to be restricted to the functions (the characteristic organic oxygen-containing groups) referred to in headings Nos. 29.05 to 29.20.
    1. The esters of acid-function organic compounds of sub-Chapters I to VII with organic compounds of these sub-Chapters are to be classified with that compound which is classified in the heading which occurs last in numerical order in these sub-Chapters.
    2. Esters of ethyl alcohol with acid-function organic compounds of sub-Chapters I to VII are to be classified in the same heading as the corresponding acid-function compounds.
    3. Subject to Note 1 to Section VI and Note 2 to Chapter 28:
      1. Inorganic salts of organic compounds such as acid-, phenol- or enol-function compounds or organic bases, of sub-Chapters I to X or heading No. 29.42, are to be classified in the heading appropriate to the organic compound; and
      2. Salts formed between organic compounds of sub-Chapters I to X or heading No. 29.42 are to be classified in the heading appropriate to the base or to the acid (including phenol- or enol-function compounds) from which they are formed, whichever occurs last in numerical order in the Chapter.
    4. Metal alcoholates are to be classified in the same heading as the corresponding alcohols except the case of ethanol (heading No. 29.05).
    5. Halides of carboxylic acids are to be classified in the same heading as the corresponding acids.
  6. The compounds of headings Nos. 29.30 and 29.31 are organic compounds the molecules of which contain, in addition to atoms of hydrogen, oxygen or nitrogen, atoms of other non-metals or of metals (such as sulphur, arsenic, mercury or lead) directly linked to carbon atoms.

    Heading No. 29.30 (organo-sulphur compounds) and heading No. 29.31 (other organo-inorganic compounds) do not include sulphonated or halogenated derivatives (including compound derivatives) which, apart from hydrogen, oxygen and nitrogen, only have directly linked to carbon the atoms of sulphur or of a halogen which give them their nature of sulphonated or halogenated derivatives (or compound derivatives).
  7. Headings Nos. 29.32, 29.33 and 29.34 do not include epoxides with a three-membered ring, ketone peroxides, cyclic polymers of aldehydes or of thioaldehydes, anhydrides of polybasic carboxylic acids, cyclic esters of polyhydric alcohols or phenols with polybasic acids, or imides of polybasic acids.

    These provisions apply only when the ring-position hetero-atoms are those resulting solely from the cyclising function or functions here listed.

Subheading Note.

  1. Within any one heading of this Chapter, derivatives of a chemical compound (or group of chemical compounds) are to be classified in the same subheading as that compound (or group of compounds) provided that they are not more specifically covered by any other subheading and that there is no residual subheading named "Other" in the series of subheadings concerned.

Chapter 30:  Pharmaceutical products

Notes.

  1. This Chapter does not cover:
    1. Foods or beverages (such as dietetic, diabetic or fortified foods, food supplements, tonic beverages and mineral waters) (Section IV);
    2. Plasters specially calcined or finely ground for use in dentistry (heading No. 25.20);
    3. Aqueous distillates or aqueous solutions of essential oils, suitable for medicinal uses (heading No. 33.01);
    4. Preparations of headings Nos. 33.03 to 33.07, even if they have therapeutic or prophylactic properties;
    5. Soap or other products of heading No. 34.01 containing added medicaments;
    6. Preparations with a basis of plaster for use in dentistry (heading No. 34.07); or
    7. Blood albumin not prepared for therapeutic or prophylactic uses (heading No. 35.02).
  2. For the purposes of heading No. 30.02, the expression "modified immunological products" applies only to monoclonal antibodies (MABs), antibody fragments, antibody conjugates and antibody fragment conjugates.
  3. For the purposes of headings Nos. 30.03 and 30.04 and of Note 4 (d) to this Chapter the following are to be treated:
    1. As unmixed products:
      1. Unmixed products dissolved in water;
      2. All goods of Chapter 28 or 29; and
      3. Simple vegetable extracts of heading No. 13.02, merely standardised or dissolved in any solvent;
    2. As products which have been mixed:
      1. Colloidal solutions and suspensions (other than colloidal sulphur);
      2. Vegetable extracts obtained by the treatment of mixtures of vegetable materials; and
      3. Salts and concentrates obtained by evaporating natural mineral waters.
  4. Heading No. 30.06 applies only to the following, which are to be classified in that heading and in no other heading of the Classification:
    1. Sterile surgical catgut, similar sterile suture materials and sterile tissue adhesives for surgical wound closure;
    2. Sterile laminaria and sterile laminaria tents;
    3. Sterile absorbable surgical or dental haemostatics;
    4. Opacifying preparations for X-ray examinations and diagnostic reagents designed to be administered to the patient, being unmixed products put up in measured doses or products consisting of two or more ingredients which have been mixed together for such uses;
    5. Blood-grouping reagents;
    6. Dental cements and other dental fillings; bone reconstruction cements;
    7. First-aid boxes and kits; and
    8. Chemical contraceptive preparations based on hormones or spermicides.

Chapter 31:  Fertilisers

Notes.

  1. This Chapter does not cover:
    1. Animal blood of heading No. 05.11;
    2. Separate chemically defined compounds (other than those answering to the descriptions in Note 2 (A), 3 (A), 4 (A) or 5 below); or
    3. Cultured potassium chloride crystals (other than optical elements) weighing not less than 2.5 g each, of heading No. 38.24; optical elements of potassium chloride (heading No. 90.01).
  2. Heading No. 31.02 applies only to the following goods, provided that they are not put up in the forms or packages described in heading No. 31.05:
    1. Goods which answer to one or other of the descriptions given below:
      1. Sodium nitrate, whether or not pure;
      2. Ammonium nitrate, whether or not pure;
      3. Double salts, whether or not pure, of ammonium sulphate and ammonium nitrate;
      4. Ammonium sulphate, whether or not pure;
      5. Double salts (whether or not pure) or mixtures of calcium nitrate and ammonium nitrate;
      6. Double salts (whether or not pure) or mixtures of calcium nitrate and magnesium nitrate;
      7. Calcium cyanamide, whether or not pure or treated with oil;
      8. Urea, whether or not pure.
    2. Fertilisers consisting of any of the goods described in (A) above mixed together.
    3. Fertilisers consisting of ammonium chloride or of any of the goods described in (A) or (B) above mixed with chalk, gypsum or other inorganic non-fertilising substances.
    4. Liquid fertilisers consisting of the goods of subparagraph (A) (ii) or (viii) above, or of mixtures of those goods, in an aqueous or ammoniacal solution.
  3. Heading No. 31.03 applies only to the following goods, provided that they are not put up in the forms or packages described in heading No. 31.05:
    1. Goods which answer to one or other of the descriptions given below:
      1. Basic slag;
      2. Natural phosphates of heading No. 25.10, calcined or further heat-treated than for the removal of impurities;
      3. Superphosphates (single, double or triple);
      4. Calcium hydrogenorthophosphate containing not less than 0.2% by weight of fluorine calculated on the dry anhydrous product.
    2. Fertilisers consisting of any of the goods described in (A) above mixed together, but with no account being taken of the fluorine content limit.
    3. Fertilisers consisting of any of the goods described in (A) or (B) above, but with no account being taken of the fluorine content limit, mixed with chalk, gypsum or other inorganic non-fertilising substances.
  4. Heading No. 31.04 applies only to the following goods, provided that they are not put up in the forms or packages described in heading No. 31.05:
    1. Goods which answer to one or other of the descriptions given below:
      1. Crude natural potassium salts (for example, carnallite, kainite and sylvite);
      2. Potassium chloride, whether or not pure, except as provided in Note 1 (c) above;
      3. Potassium sulphate, whether or not pure;
      4. Magnesium potassium sulphate, whether or not pure.
    2. Fertilisers consisting of any of the goods described in (A) above mixed together.
    3. Ammonium dihydrogenorthophosphate (monoammonium phosphate) and diammonium hydrogenorthophosphate (diammonium phosphate), whether or not pure, and inter mixtures thereof, are to be classified in heading No. 31.05.
    4. For the purposes of heading No. 31.05, the term "other fertilisers" applies only to products of a kind used as fertilisers and containing, as an essential constituent, at least one of the fertilising elements nitrogen, phosphorus or potassium.

Chapter 32:  Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks

Notes.

  1. This Chapter does not cover:
    1. Separate chemically defined elements or compounds (except those of heading No. 32.03 or 32.04, inorganic products of a kind used as luminophores (heading No. 32.06), glass obtained from fused quartz or other fused silica in the forms provided for in heading No. 32.07, and also dyes and other colouring matter put up in forms or packings for retail sale, of heading No. 32.12);
    2. Tannates or other tannin derivatives of products of headings Nos. 29.36 to 29.39, 29.41 or 35.01 to 35.04; or
    3. Mastics of asphalt or other bituminous mastics (heading No. 27.15).
  2. Heading No. 32.04 includes mixtures of stabilised diazonium salts and couplers for the production of azo dyes.
  3. Headings Nos. 32.03, 32.04, 32.05 and 32.06 apply also to preparations based on colouring matter (including, in the case of heading No. 32.06, colouring pigments of heading No. 25.30 or Chapter 28, metal flakes and metal powders), of a kind used for colouring any material or used as ingredients in the manufacture of colouring preparations. The headings do not apply, however, to pigments dispersed in non-aqueous media, in liquid or paste form, of a kind used in the manufacture of paints, including enamels (heading No. 32.12), or to other preparations of heading No. 32.07, 32.08, 32.09, 32.10, 32.12, 32.13 or 32.15.
  4. Heading No. 32.08 includes solutions (other than collodions) consisting of any of the products specified in headings Nos. 39.01 to 39.13 in volatile organic solvents when the weight of the solvent exceeds 50% of the weight of the solution.
  5. The expression "colouring matter" in this Chapter does not include products of a kind used as extenders in oil paints, whether or not they are also suitable for colouring distempers.
  6. The expression "stamping foils" in heading No. 32.12 applies only to thin sheets of a kind used for printing, for example, book covers or hat bands, and consisting of:
    1. Metallic powder (including powder of precious metal) or pigment, agglomerated with glue, gelatin or other binder; or
    2. Metal (including precious metal) or pigment, deposited on a supporting sheet of any material.

Chapter 33:  Essential oils and resinoids; perfumery, cosmetic or toilet preparations

Notes.

  1. This Chapter does not cover:
    1. Natural oleoresins or vegetable extracts of heading No. 13.01 or 13.02;
    2. Soap and other products of heading No. 34.01; or
    3. Gum, wood or sulphate turpentine or other products of heading No. 38.05.
  2. The expression "odoriferous substances" in heading No. 33.02 refers only to the substances of heading No. 33.01, to odoriferous constituents isolated from those substances or to synthetic aromatics.
  3. Headings Nos. 33.03 to 33.07 apply, inter alia, to products, whether or not mixed (other than aqueous distillates and aqueous solutions of essential oils), suitable for use as goods of these headings and put up in packings of a kind sold by retail for such use.
  4. The expression "perfumery, cosmetic or toilet preparations" in heading No. 33.07 applies, inter alia, to the following products: scented sachets; odoriferous preparations which operate by burning; perfumed papers and papers impregnated or coated with cosmetics; contact lens or artificial eye solutions; wadding, felt and nonwovens, impregnated, coated or covered with perfume or cosmetics; animal toilet preparations.

Chapter 34:  Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modelling pastes, "dental waxes" and dental preparations with a basis of plaster

Notes.

  1. This Chapter does not cover:
    1. Edible mixtures or preparations of animal or vegetable fats or oils of a kind used as mould release preparations (heading No. 15.17);
    2. Separate chemically defined compounds; or
    3. Shampoos, dentifrices, shaving creams and foams, or bath preparations, containing soap or other organic surface-active agents (heading No. 33.05, 33.06 or 33.07).
  2. For the purposes of heading No. 34.01, the expression "soap" applies only to soap soluble in water. Soap and the other products of heading No. 34.01 may contain added substances (for example, disinfectants, abrasive powders, fillers or medicaments). Products containing abrasive powders remain classified in heading No. 34.01 only if in the form of bars, cakes or moulded pieces or shapes. In other forms they are to be classified in heading No. 34.05 as "scouring powders and similar preparations".
  3. For the purposes of heading No. 34.02, "organic surface-active agents" are products which when mixed with water at a concentration of 0.5% at 20 °C and left to stand for one hour at the same temperature:
    1. give a transparent or translucent liquid or stable emulsion without separation of insoluble matter; and
    2. reduce the surface tension of water to 4.5 x 10 ² N/m (45 dyne/cm) or less.
  4. In heading No. 34.03 the expression "petroleum oils and oils obtained from bituminous minerals" applies to the products defined in Note 2 to Chapter 27.
  5. In heading No. 34.04, subject to the exclusions provided below, the expression "artificial waxes and prepared waxes" applies only to:
    1. Chemically produced organic products of a waxy character, whether or not water-soluble;
    2. Products obtained by mixing different waxes;
    3. Products of a waxy character with a basis of one or more waxes and containing fats, resins, mineral substances or other materials.

      The heading does not apply to:
      1. Products of heading No. 15.16, 34.02 or 38.23, even if having a waxy character;
      2. Unmixed animal waxes or unmixed vegetable waxes, whether or not refined or coloured of heading No. 15.21;
      3. Mineral waxes or similar products of heading No. 27.12, whether or not intermixed or merely coloured; or
      4. Waxes mixed with, dispersed in or dissolved in a liquid medium (headings Nos. 34.05, 38.09, etc.).

Chapter 35:  Albuminoidal substances; modified starches; glues; enzymes

Notes.

  1. This Chapter does not cover:
    1. Yeasts (heading No. 21.02);
    2. Blood fractions (other than blood albumin not prepared for therapeutic or prophylactic uses), medicaments or other products of Chapter 30;
    3. Enzymatic preparations for pre-tanning (heading No. 32.02);
    4. Enzymatic soaking or washing preparations or other products of Chapter 34;
    5. Hardened proteins (heading No. 39.13); or
    6. Gelatin products of the printing industry (Chapter 49).
  2. For the purposes of heading No. 35.05, the term "dextrins" means starch degradation products with a reducing sugar content, expressed as dextrose on the dry substance, not exceeding 10%.

    Such products with a reducing sugar content exceeding 10% fall in heading No. 17.02.

Chapter 36:  Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations

Notes.

  1. This Chapter does not cover separate chemically defined compounds other than those described in Note 2 (a) or (b) below.
  2. The expression "articles of combustible materials" in heading No. 36.06 applies only to:
    1. Metaldehyde, hexamethylenetetramine and similar substances, put up in forms (for example, tablets, sticks or similar forms) for use as fuels; fuels with a basis of alcohol, and similar prepared fuels, in solid or semi-solid form;
    2. 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; and
    3. Resin torches, firelighters and the like.

Chapter 37:  Photographic or cinematographic goods

Notes.

  1. This Chapter does not cover waste or scrap.
  2. In this Chapter the word "photographic" relates to the process by which visible images are formed, directly or indirectly, by the action of light or other forms of radiation on photosensitive surfaces.

Chapter 38:  Miscellaneous chemical products

Notes.

  1. This Chapter does not cover:
    1. Separate chemically defined elements or compounds with the exception of the following:
      1. Artificial graphite (heading No. 38.01);
      2. Insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant-growth regulators, disinfectants and similar products, put up as described in heading No. 38.08;
      3. Products put up as charges for fire-extinguishers or put up in fire-extinguishing grenades (heading No. 38.13);
      4. Products specificed in Note 2 (a) or 2 (c) below.
    2. Mixtures of chemicals with foodstuffs or other substances with nutritive value, of a kind used in the preparation of human foodstuffs (generally, heading No. 21.06).
    3. Medicaments (heading No. 30.03 or 30.04).
    4. Spend catalysts of a kind used for the extraction of base metals or for the manufacture of chemical compounds of base metals (heading No. 26.20), spent catalysts of a kind used principally for the recovery of precious metal (heading No. 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. Heading No. 38.24 includes the following goods which are not to be classified in any other heading of the Classification:
    1. 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;
    2. Fusel oil; Dippel's oil;
    3. Ink removers put up in packings for retail sale;
    4. Stencil correctors and other correcting fluids put up in packings for retail sale; and
    5. Ceramic firing testers, fusible (for example, Seger cones).
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