MINERAL PRODUCTS > MINERAL FUELS, MINERAL OILS AND PRODUCTS OF THEIR DISTILLATION; BITUMINOUS SUBSTANCES; MINERAL WAXES > 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 > Petroleum oils and oils obtained from bituminous minerals (other than crude) and 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, other than those containing biodiesel and other than waste oils > Other
1. For the purposes of subheading 2707 10, 'benzol (benzene)' means products containing more than 50 % by weight of benzene. For the purposes of subheading 2707 20, 'toluol (toluene)' means products containing more than 50 % by weight of toluene. For the purposes of subheading 2707 30, 'xylol (xylenes)' means products containing more than 50 % by weight of xylenes. 2. For the purposes of heading 2710: (a) 'light oils and preparations' (subheadings 2710 12 to 2710 19 99) means those of which 90 % or more by volume (including losses) distils at 210 degrees C according to the ASTM D 86 method; (b) 'special spirits' (subheadings 2710 12 21 and 2710 12 25) means light oils as defined in paragraph (a), not containing any anti-knock preparations, and with a difference of not more than 60 degrees C between the temperatures at which 5 % and 90 % by volume (including losses) distil; (c) 'heavy oils' (subheadings 2710 19 and 2710 20) means those of which less than 90 % by volume (including losses) distils at 210 degrees C according to the ASTM D 86 method or of which the percentage distilling at 210 degrees C cannot be determined by that method; (d) 'gas oils' (subheadings 2710 19 25 to 2710 19 48 and 2710 20 11 to 2710 20 19) means heavy oils as defined in paragraph (c) of which 85 % or more by volume (including losses) distils at 350 degrees C according to the ASTM D 86 method; (e) 'fuel oils' (subheadings 2710 19 51 to 2710 19 68 and 2710 20 31 to 2710 20 39) means heavy oils as defined in paragraph (c) (other than gas oils as defined in paragraph (d)) for which the Conradson carbon residue figure (using the ASTM D 189 method) for the non-distillable residue: — is less than 2 % by weight of the sample, or — is 2 % or more, but less than 8 %. 3. For the purposes of heading 2712, the expression 'crude petroleum jelly' (subheading 2712 10 10) means petroleum jelly of a natural colour higher than 4.5 by the ASTM D 1500 method.
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 2711; (b) medicaments of heading 3003 or 3004; (c) mixed unsaturated hydrocarbons of heading 3301, 3302 or 3805. 2. References in heading 2710 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, this does not apply to liquid synthetic polyolefins of which less than 60% by volume distils at 300 degrees Celsius, after conversion to 1,013 millibars when a reduced-pressure distillation method is used (Chapter 39). 3. For the purposes of heading 2710, 'waste oils' means waste containing mainly petroleum oils and oils obtained from bituminous minerals (as described in Note 2), whether or not mixed with water. These include: (a) such oils no longer fit for use as primary products (for example, used lubricating oils, used hydraulic oils and used transformer oils); (b) sludge oils from the storage tanks of petroleum oils, consisting mainly of such oils and a high concentration of additives (for example, chemicals) used in the manufacture of the primary products; (c) such oils in the form of emulsions in water or mixtures with water, such as those resulting from oil spills, storage tank washings, or from the use of cutting oils for machining operations.
Section V has no Section Notes. The classification rules for mineral products are governed by the individual Chapter Notes of Chapters 25, 26 and 27. In particular, Chapter 25 Note 1 provides that, except where context otherwise requires, headings of that Chapter cover only products in the crude state or which have been washed, 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.
Source: European Commission - CN Explanatory Notes (CNEN) and HS legal notes.