1. -
Except where the context otherwise requires, the headings of this
Chapter apply only to :
(a) Separate
chemically defined organic compounds, whether or not containing
impurities;
(b) 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);
(c) The
products of headings 29.36 to 29.39 or the sugar ethers, sugar acetals
and sugar esters, and their salts, of heading 29.40, or the products of
heading 29.41, whether or not chemically defined;
(d) The
products mentioned in (a), (b) or (c) above dissolved in water;
(e) 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;
(f) 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;
(g) 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;
(h) 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 15.04 or crude glycerol of heading 15.20;
(b) Ethyl
alcohol (heading 22.07 or 22.08);
(c) Methane
or propane (heading 27.11);
(d) The
compounds of carbon mentioned in Note 2 to Chapter 28;
(e) Immunological
products of heading 30.02;
(f) Urea
(heading 31.02 or 31.05);
(g) Colouring
matter of vegetable or animal origin (heading 32.03), synthetic organic
colouring matter, synthetic organic products of a kind used as
fluorescent brightening agents or as luminophores (heading 32.04) or
dyes or other colouring matter put up in forms or packings for retail
sale (heading 32.12);
(h) Enzymes
(heading 35.07);
(ij) Metaldehyde,
hexamethylenetetramine or 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 cm (heading 36.06);
(k) Products
put up as charges for fire-extinguishers or put up in fire-extinguishing
grenades, of heading 38.13; ink removers put up in packings for retail
sale, of heading 38.24; or
(l) Optical elements, for example, of ethylenediamine tartrate (heading
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 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 29.29.
For the purposes of headings 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
29.05 to 29.20.
5. -
(A) 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.
(B)
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.
(C)
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 29.42, are to be classified in the heading appropriate to the
organic compound;
(2)
Salts formed between organic compounds of sub-Chapters I to X or heading
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; and
(3)
Co-ordination compounds, other than products classifiable in sub-Chapter
XI or heading 29.41, are to be classified in the heading which occurs
last in numerical order in Chapter 29, among those appropriate to the
fragments formed by "cleaving" of all metal bonds, other than
metal-carbon bonds.
(D)
Metal alcoholates are to be classified in the same heading as the
corresponding alcohols except in the case of ethanol (heading 29.05).
(E)
Halides of carboxylic acids are to be classified in the same heading as
the corresponding acids.
6. -
The compounds of headings 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 or lead) directly linked to carbon atoms.
Heading 29.30 (organo-sulphur compounds) and heading 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 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.
8. -
For the purposes of heading 29.37 :
(a) the
term “hormones” includes hormone-releasing or hormone-stimulating
factors, hormone inhibitors and hormone antagonists (anti-hormones);
(b) the
expression “used primarily as hormones” applies not only to hormone
derivatives and structural analogues used primarily for their hormonal
effect, but also to those derivatives and structural analogues used
primarily as intermediates in the synthesis of products of this heading.
Subheading Notes.
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.
2. -
Note 3 to Chapter 29 does not apply to the subheadings of this Chapter.