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CHAPTER 27
Mineral fuels, mineral oils and products of their distillation;
bituminous substances; mineral waxes
Notes:

1. This Chapter does not cover :

2. References in heading No. 27.10 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, the references do not include liquid synthetic polyolefins of which less than 60% by volume distils at 300°C, after conversion to 1,013 millibars when a reduced-pressure distillation method is used (Chapter 39).

Sub-heading Notes:

1. For the purposes of sub-heading No. 2701.11 "anthracite" means coal having a volatile matter limit (on a dry, mineral-matter-free basis) not exceeding 14%.

2. For the purposes of sub-heading No. 2701.12, "bituminous coal" means coal having a volatile matter limit (on a dry, mineral-matter-free basis) exceeding 14% and a calorific value limit (on a moist, mineral-matter-free basis) equal to or greater than 5,833 kcal/kg.

3. For the purposes of sub-heading Nos. 2707.10, 2707.20, 2707.30, 2707.40 and 2707.60, the terms "benzole", "toluole", "xylole", "naphthalene" and "phenols" apply to products, which contain more than 50% by weight of benzene, toluene, xylene, naphthalene or phenols, respectively.
  

Heading
No. 
Sub-heading 
No. 
Description of article  Rate of duty 
      Standard  Preferential Areas 
(1)  (2)  (3)  (4) (5) 
27.01   Coal; briquettes, ovoids and similar solid fuels manufactured from coal    
    - Coal, whether or not pulverised, but not agglomerated :    
  2701.11  -- Anthracite  25%  ... 
  2701.12  -- Bituminous coal  55%  ... 
  2701.19  -- Other coal  25%  ... 
  2701.20  - Briquettes, ovoids and similar solid fuels manufactured from coal  15%  ... 
27.02   Lignite, whether or not agglomerated, excluding jet    
  2702.10  - Lignite, whether or not pulverised, but not agglomerated  15%  ... 
  2702.20  - Agglomerated lignite  15%  ... 
27.03 2703.00  Peat (including peat litter), whether or not agglomerated 15% ... 
27.04 2704.00  Coke and semi-coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon 15%  ... 
27.05  2705.00  Coal gas, water gas, producer gas and similar gases, other than petroleum gases and other gaseous hydrocarbon 35%  ... 
27.06 2706.00  Tar distilled from coal, from lignite or from peat, and other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars 35%  ... 
27.07   Oils and other products of the distillation of high temperature coal tar; similar products in which the weight of the aromatic constituents exceeds that of the non-aromatic constituents    
  2707.10  - Benzole  35%  ... 
  2707.20  -Toluole  35%  ... 
  2707.30  - Xylole  35%  ... 
  2707.40  - Naphthalene  25%  ... 
  2707.50  - Other aromatic hydrocarbon mixtures of which 65% or more by volume (including  losses) distils at 250°C by the ASTM D 86 method  35%  ... 
  2707.60  - Phenols  25%  ... 
    - Other :    
  2707.91  -- Creosote oils  35%  ... 
  2707.99  -- Other  35%  ... 
27.08   Pitch and pitch coke, obtained from coal tar or from other mineral tars    
  2708.10  - Pitch  35%  ... 
  2708.20  - Pitch coke  35%  ... 
27.09  2709.00  Petroleum oils and oils obtained from bituminous minerals, crude 15%  ... 
27.10  2710.00  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  35%  ... 
27.11   Petroleum gases and other gaseous hydrocarbons    
    - Liquefied:    
  2711.11  -- Natural gas  10%  ... 
  2711.12  -- Propane  10%  ... 
  2711.13  --Butanes  10%  ... 
  2711.14  -- Ethylene, propylene, butylene and butadiene  10%  ... 
  2711.19  --Other  10%  ... 
    - In gaseous state :    
  2711.21  --Natural gas  10%  ... 
  2711.29  -- Other  10%  ... 
27.12   Petroleum jelly, paraffin wax, microcrystalline petroleum wax, slack wax, ozokerite, lignite wax, peat wax, other mineral waxes, and similar products obtained by synthesis or by other processes, whether or not coloured    
  2712.10  -Petroleum jelly  25%  ... 
  2712.20  - Paraffin wax containing by weight less than 0.75% of oil  25%  ... 
  2712.90  -Other  25%  ... 
27.13   Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous minerals    
    - Petroleum coke:    
  2713.11  --Not calcined  25%  ... 
  2713.12  --Calcined  25%  ... 
  2713.20  - Petroleum bitumen  25%  ... 
  2713.90  - Other residues of petroleum oils or of oils obtained from bituminous minerals  25%  ... 
27.14   Bitumen and asphalt, natural; bituminous or oil shale and tar sands; asphaltites and asphaltic rocks    
  2714.10  - Bituminous or oil shale and tar sands  10%  ... 
  2714.90  - Other  10%  ... 
27.15 2715.00  Bituminous mixtures based on natural asphalt, on natural bitumen, on petroleum bitumen, on mineral tar or on mineral tar pitch (for example, bituminous mastics, cut-backs) 25%  ... 
27.16 2716.00  Electrical energy  Free