Section VI
Products
of the chemical or allied industries
Notes.
1. (a) Goods (other than radioactive ores)
answering to a description in heading 28.44 or 28.45 are to be classified
in those headings and in no other
heading of the Nomenclature.
(b) Subject
to paragraph (a) above, goods answering to a description in heading 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 headings 30.04, 30.05, 30.06, 32.12,
33.03, 33.04, 33.05, 35.06, 37.07 or 38.08 by reason of being put up in
measured doses or for retail sales are to be classified in those headings and
in no other heading of the Nomenclature.
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, VII, are to be classified in the heading appropriate to
that product, provided that the constituents are:
(a) having
regard to the manner in which they are put up clearly identifiable as being
intended to be used together without first being repacked;
(b) presented
together; and
(c) 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 the contest otherwise requires, the headings of this Chapter apply only
to:
(a) Separate
chemical elements and separate chemically defined compounds, whether or not
containing impurities;
(b) The
products mentioned in (a) above dissolved in water;
(c) 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;
(d) The
products mentioned in (a), (b) or (c) above with an added stabiliser (including
an anti‑caking agent) necessary for their preservation or transport;
(e) 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 specific use
rather than for general use.
2. In
addition to dithionites and sulphoxylates, stabilised with organic substances
(heading 28.31), carbonates and peroxocarbonates of inorganic bases (heading
28.36), cyanides, cyanide oxides and complex cyanides or inorganic bases
(heading 28.37), fulminates, cyanates and thiocyanates of inorganic bases
(heading 28.38), organic products included in headings 28.43 to 28.46 and
carbides (heading 28.49), only the following compounds of carbon are to be
classified in this Chapter:
(a) Oxides
of carbon, hydrogen cyanide and fulminic, isocyanic, thiocyanic and other
simple or complex cyanogen acids (heading 28.11);
(b) Halide
oxides of carbon (heading 28.12);
(c) Carbon
disulphide (heading 28.13);
(d) Thiocarbonates
selenocarbonates, tellurocarbonates, selenocyanates, tellurocyanates,
tetrathiocyanatodiamminochromates (reineckates) and other complex cyanates, of
inorganic bases (heading 28.42);
(e) Hydrogen
peroxide, solidified with urea (heading 28.47), carbon oxysulphide,
thiocarbonyl halides, cyanogen, cyanogen halides and cyanamide and its metal
derivatives (heading 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:
(a) Sodium
chloride or magnesium oxide, whether or not pure, or other products of Section
V;
(b) Organo-inorganic
compounds other than mentioned in Note 2 above;
(c) Products
mentioned in Note 2, 3, 4 or 5 to Chapter 31;
(d) Inorganic
products of a kind used as luminophores, of heading 32.06; glass frit and other
glass in the form of powder, granules or flakes, of heading 32.07
(e) Artificial
graphite (heading 38.01); 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; 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 38.24;
(f) Precious
or semi-precious stones (natural, synthetic or reconstructed) or dust or powder
of such stones (headings 71.02 to 71.05), or precious metals or precious metal
alloys of Chapter 71;
(g) The
metals, whether or not pure, metal alloys or cermets, including sintered metal
carbides (metal carbides sintered with a metal), of Section XV; or
(h) Optical
elements, for example, of the halides of the alkali or alkaline-earth metals
(heading 91.01).
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 28.11.
5. Headings
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 28.42.
6. Heading
28.44 applies only to:
(a) Technetium
(atomic No. 43), promethium (atomic No. 61), polonium (atomic No. 84) and all
elements with an atomic number greater than 84;
(b) 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;
(c) Compounds,
inorganic or organic, of these elements or isotopes, whether or not chemically
defined, whether or not mixed together;
(d) 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 mCi/g);
(e) Spent
(irradiated) fuel elements (cartridges) of nuclear reactors;
(f) Radioactive
residues whether or not usable.
The term "isotopes", for the purposes of this Note and of the
wording of headings 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
28.48 includes copper phosphide (phosphor copper) containing more than 15 per
cent 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 forms of discs,
wafers or similar forms, they fall in heading 38.18.
|
Heading |
H.S.Code |
Description |
Statutory Rate of Import Duty |
Statistical Unit |
Statutory Rate of Export Duty |
|
(1) |
(2) |
(3) |
(4) |
(5) |
(6) |
|
|
|
I. - CHEMICAL ELEMENTS |
|
|
|
|
28.01 |
|
Fluorine, chlorine,
bromine and iodine. |
|
|
|
|
|
2801.10.00 |
-Chlorine |
7.5% |
kg |
Free |
|
|
2801.20.00 |
-Iodine |
7.5% |
kg |
Free |
|
|
2801.30.00 |
-Fluorine; bromine |
7.5% |
kg |
Free |
|
28.02 |
2802.00.00 |
Sulphur, sublimed or
precipitated; colloidal sulphur. |
15% |
kg |
Free |
|
28.03 |
2803.00.00 |
Carbon (carbon blacks
and other forms of carbon not elsewhere specified or
included). |
7.5% |
kg |
Free |
|
28.04 |
|
Hydrogen, rare gases
and other non-metals. |
|
|
|
|
|
2804.10.00 |
-Hydrogen |
15% |
m3 |
Free |
|
|
|
-Rare gases: |
|
|
|
|
|
2804.21.00 |
--Argon |
7.5% |
m3 |
Free |
|
|
2804.29.00 |
--Other |
15% |
m3 |
Free |
|
|
2804.30.00 |
-Nitrogen |
15% |
m3 |
Free |
|
|
2804.40.00 |
-Oxygen |
15% |
m3 |
Free |
|
|
2804.50.00 |
-Boron; tellurium |
15% |
kg |
Free |
|
|
|
-Silicon: |
|
|
|
|
|
2804.61.00 |
--Containing by weight not less than 99.99% of
silicon |
15% |
kg |
Free |
|
|
2804.69.00 |
--Other |
15% |
kg |
Free |
|
|
2804.70.00 |
-Phosphorus |
15% |
kg |
Free |
|
|
2804.80.00 |
-Arsenic |
15% |
kg |
Free |
|
|
2804.90.00 |
-Selenium |
15% |
kg |
Free |
|
28.05 |
|
Alkali or alkaline-earth metals; rare-earth metals, scandium and yttrium, whether or not intermixed or interalloyed; mercury. |
|
|
|
|
|
|
- Alkali or
alkaline-earth metals: |
|
|
|
|
|
2805.11.00 |
--Sodium |
15% |
kg |
Free |
|
|
2805.12.00 |
--Calcium |
15% |
kg |
Free |
|
|
2805.19.00 |
--Other |
15% |
kg |
Free |
|
|
2805.30.00 |
-Rare-earth metals, scandium and yttrium, whether or
not intermixed or interalloyed |
15% |
kg |
Free |
|
|
|
-Mercury |
|
|
|
|
|
2805.40.10 |
---Ammoniated merecury |
7.5% |
kg |
Free |
|
|
2805.40.90 |
---Other |
7.5% |
kg |
Free |
|
|
|
II – INORGANIC ACIDS AND INORGANIC OXYGEN COMPOUNDS OF NON-METALS |
|
|
|
|
28.06 |
|
Hydrogen chloride (hydrochloric acid); chlorosulphuric acid. |
|
|
|
|
|
2806.10.00 |
-Hydrogen chloride (hydrochloric acid) |
22.5% |
kg |
Free |
|
|
2806.20.00 |
-Chlorosulphuric acid |
15% |
kg |
Free |
|
28.07 |
2807.00.00 |
Sulphuric acid; oleum. |
32.5% |
kg |
Free |
|
28.08 |
2808.00.00 |
Nitric acid; sulphonitric acids. |
22.5% |
kg |
Free |