There are important chapter notes for this part of the tariff:
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Except where their context or Note 4 to this chapter otherwise requires, the headings of this chapter cover only products which are in the crude state or which have been washed (even with chemical substances eliminating the impurities without changing the structure of the product), crushed, ground, powdered, levigated, sifted, screened, concentrated by flotation, magnetic separation or other mechanical or physical processes (except crystallisation), but not products which have been roasted, calcined, obtained by mixing or subjected to processing beyond that mentioned in each heading.
The products of this chapter may contain an added anti-dusting agent, provided that such addition does not render the product particularly suitable for specific use rather than for general use.
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This chapter does not cover:
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a. sublimed sulphur, precipitated sulphur or colloidal sulphur (heading 2802);
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b. earth colours containing 70% or more by weight of combined iron evaluated as Fe2O3 (heading 2821);
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c. medicaments or other products of Chapter 30;
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d. perfumery, cosmetic or toilet preparations (Chapter 33);
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e. dolomite ramming mix (heading 3816)
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f. setts, curbstones or flagstones (heading 6801); mosaic cubes or the like (heading 6802); roofing, facing or damp course slates (heading 6803);
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h. cultured crystals (other than optical elements) weighing not less than 2.5g each, of sodium chloride or of magnesium oxide, of heading 3824; optical elements of sodium chloride or of magnesium oxide (heading 9001);
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ij. billiard chalks (heading 9504); or
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k. writing or drawing chalks or tailors’ chalks (heading 9609).
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Any products classifiable in heading 2517 and any other heading of the Chapter are to be classified in heading 2517.
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Heading 2530 applies inter alia to: vermiculite, perlite and chlorites, unexpanded; earth colours, whether or not calcined or mixed together; natural micaceous iron oxides; meerschaum (whether or not in polished pieces); amber; agglomerated meerschaum and agglomerated amber, in plates, rods, sticks or similar forms, not worked after moulding; jet; strontianite (whether or not calcined), other than strontium oxide; broken pieces of pottery, brick or concrete.
Additional chapter note
The term “denatured” as regards code 2501 00 51 and applies when:
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the goods are homogeneously mixed with one of the denaturants shown in column 1 of the table below in the quantities indicated in column 2 and
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separation of the goods and the denaturant is not economically viable.
| Denaturant | Minimum quantity to be used (in g) per 100kg of denatured product | ||
|---|---|---|---|
| (1) | (2) | ||
| Chemical name or description | Common name | Colour index | |
| Sodium salt of 4-sulphobenzeneazo-resorcinol, or 2.4-dihydroxyazobenzene-4-sulphonic acid (colour: yellow) | Chrysoine S | 14270 | 6 |
| Disodium salt of 1-(4-sulpho-1-phenylazo)-4-aminobenzene-5-sulphonic acid (colour: yellow) | Fast yellow AB | 13015 | 6 |
| Tetrasodium salt of 1-(4-sulpho-1-naphthylazo)-2-naphthol-3.6.8-trisulphonic acid (colour: red) | Ponceau 6 R | 16290 | 1 |
| Tetrabromofluorescein (colour: fluorescent yellow) | Eosine | 45380 | 0.5 |
| Naphthalene | Naphthalene | - | 250 |
| Powdered soap | Powdered soap | - | 1.000 |
| Sodium or potassium dichromate | Sodium or potassium dichromate | - | 30 |
| Iron oxide containing not less than 50% of Fe2O3 by weight. The iron oxide should be dark red to brown and should take the form of a fine powder of which at least 90 % passes through a sieve having a mesh of 0.10 mm | Iron oxide | - | 250 |
| Sodium hypochlorite | Sodium hypochlorite | 3.000 |
The column entitled “Colour Index” contains the numbers corresponding to the Rewe Colour Index, third edition 1971.
General Rules for the Interpretation of goods
Classification of goods in the Tariff shall be governed by the following principles:
Rule 1
The titles of sections, chapters and sub-chapters are provided for ease of reference only. For legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes and, provided such headings or notes do not otherwise require, according to the following provisions.
Rule 2
- Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as presented, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also be taken to include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this rule), presented unassembled or disassembled.
- Any reference in a heading to a material or substance shall be taken to include a reference to mixtures or combinations of that material or substance with other materials or substances. Any reference to goods of a given material or substance shall be taken to include a reference to goods consisting wholly or partly of such material or substance. The classification of goods consisting of more than one material or substance shall be according to the principles of rule 3.
Rule 3
When, by application of rule 2(b) or for any other reason, goods are prima facie classifiable under two or more headings, classification shall be effected as follows:
- the heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods or to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods;
- mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable;
- when goods cannot be classified by reference to 3(a) or (b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration.
Goods which cannot be classified in accordance with the above rules shall be classified under the heading appropriate to the goods to which they are most akin.
Rule 5
In addition to the foregoing provisions, the following rules shall apply in respect of the goods referred to therein:
- camera cases, musical instrument cases, gun cases, drawing-instrument cases, necklace cases and similar containers, specially shaped or fitted to contain a specific article or set of articles, suitable for long-term use and presented with the articles for which they are intended, shall be classified with such articles when of a kind normally sold therewith. This rule does not, however, apply to containers which give the whole its essential character;
- subject to the provisions of rule 5(a), packing materials and packing containers ( 1 ) presented with the goods therein shall be classified with the goods if they are of a kind normally used for packing such goods. However, this provision is not binding when such packing materials or packing containers are clearly suitable for repetitive use.
Rule 6
For legal purposes, the classification of goods in the subheadings of a heading shall be determined according to the terms of those subheadings and any related subheading notes and, mutatis mutandis, to the above rules, on the understanding that only subheadings at the same level are comparable. For the purposes of this rule, the relative section and chapter notes also apply, unless the context requires otherwise.