CHAPTER 38

 Notes.

1.-This Chapter does not cover :

 (a) Separate chemically defined elements or compounds with the exception of the following :

   (1) Artificial graphite (heading 38.01);

   (2) Insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant-growth regulators,
          disinfectants and similar products, put up as described in heading 38.08;

   (3) Products put up as charges for fire-extinguishers or put up in fire-extinguishing grenades (heading
          38.13);

   (4) Certified reference materials specified in Note 2 below;
   (5) Products specified in Note 3 (a) or 3 (c) below;
 (b) Mixtures of chemicals with foodstuffs or other substances with nutritive value, of a kind used in the
      preparation of human foodstuffs (generally heading 21.06);

 (c) Ash and residues (including sludges, other than sewage sludge), containing metals, arsenic or their mixtures
      and meeting the requirements of Note 3 (a) or 3 (b) to Chapter 26 (heading 26.20);

 (d) Medicaments (heading 30.03 or 30.04); or

 (e) Spent catalysts of a kind used for the extraction of base metals or for the manufacture of chemical
      compounds of base metals (heading 26.20), spent catalysts of a kind used principally for the recovery of
      precious metal (heading 71.12) or catalysts consisting of metals or metal alloys in the form of, for example,
      finely divided powder or woven gauze (Section XIV or XV).

2.-(A)For the purpose of heading 38.22, the expression "certified reference materials" means reference materials
      which are accompanied by a certificate which indicates the values of the certified properties, the methods
      used to determine these values and the degree of certainty associated with each value and which are suitable
      for analytical, calibrating or referencing purposes.

(B)  With the exception of the products of Chapter 28 or 29, for the classification of certified reference
      materials, heading 38.22 shall take precedence over any other heading in the Nomenclature.

3.-Heading 38.24 includes the following goods which are not to be classified in any other heading of the
  Nomenclature :

 (a) Cultured crystals (other than optical elements) weighing not less than 2.5 g each, of magnesium oxide or of
      the halides of the alkali or alkaline-earth metals;

 (b) Fusel oil; Dippel's oil;

 (c) Ink removers put up in packings for retail sale;

 (d) Stencil correctors and other correcting fluids put up in packings for retail sale; and

 (e) Ceramic firing testers, fusible (for example, Seger cones).


4.-Throughout the Nomenclature, "municipal waste" means waste of a kind collected from households, hotels,
  restaurants, hospitals, shops, offices, etc., road and pavement sweepings, as well as construction and demolition
  waste. Municipal waste generally contains a large variety of materials such as plastics, rubber, wood, paper,
  textiles, glass, metals, food materials, broken furniture and other damaged or discarded articles.  The term
  "municipal waste", however, does not cover :

 (a) Individual materials or articles segregated from the waste, such as wastes of plastics, rubber, wood, paper,
      textiles, glass or metals and spent batteries which fall in their appropriate headings of the Nomenclature;



 
   (b) Industrial waste;

 (c) Waste pharmaceuticals, as defined in Note 4 (k) to Chapter 30; or

 (d) Clinical waste, as defined in Note 6 (a) below.


 5.-For the purposes of heading 38.25, "sewage sludge" means sludge arising from urban effluent treatment plant
and
 includes pre-treatment waste, scourings and unstabilised sludge.  Stabilised sludge when suitable for use as
 fertiliser is excluded (Chapter 31).


 6.-For the purposes of heading 38.25, the expression "other wastes" applies to :

 (a) Clinical waste, that is, contaminated waste arising from medical research, diagnosis, treatment or other
      medical, surgical, dental or veterinary procedures, which often contain pathogens and pharmaceutical
      substances and require special disposal procedures (for example, soiled dressings, used gloves and used
      syringes);

 (b) Waste organic solvents;

 (c) Wastes of metal pickling liquors, hydraulic fluids, brake fluids and anti-freezing fluids; and

 (d) Other wastes from chemical or allied industries.

  The expression "other wastes" does not, however, cover wastes which contain mainly petroleum oils or oils
 obtained from bituminous minerals (heading 27.10).



°
° °

Subheading Note.

1.-For the purposes of subheadings 3825.41 and 3825.49, "waste organic solvents" are wastes containing mainly
 organic solvents, not fit for further use as presented as primary products, whether or not intended for recovery of
 the solvents.


HEADING/
H.S.CODE

DESCRIPTION

SU

ID

VAT

LVY

EXC

38.01

Artificial graphite; colloidal or semi-colloidal graphite..., etc

3801.1000.00

Artificial graphite

KG

10

7.5

3801.2000.00

Colloidal or semicolloidal graphite

KG

10

7.5

3801.3000.00

Carbonaceous pastes for electrodes and similar pastes for furnace linings

KG

10

7.5

3801.9000.00

Artificial graphite; colloil or semico... Other.

KG

10

7.5

38.02

Activated carbon; activated natural mineral products; animal black

3802.1000.00

Activated carbon

KG

10

7.5

3802.9000.00

Activated carbon; activated natural Other.

KG

5

7.5

38.03

Tall oil, whether or not refined

3803.0000.00

Tall oil, whether or not refined.

KG

10

7.5

38.04

Residual lyes from the manufacture of wood pulp (excl. tall oil)

3804.0000.00

Residual lyes from the manufacture of wood pulp, whether or

KG

10

7.5



HEADING/
H.S.CODE

DESCRIPTION

SU

ID

VAT

LVY

EXC

38.05

Gum, wood or sulphate turpentine... oils; crude dipentene, etc

3805.1000.00

Gum, wood or sulphate turpentine oils

KG

10

7.5

3805.9000.00

Gum, wood or sulphate turpentine and other. Other.

KG

10

7.5

38.06

Rosin and resin acids and derivatives; rosin spirit and oils; run gums

3806.1000.00

Rosin and resin acids

KG

10

7.5

3806.2000.00

Salts of rosin, of resin acids or of derivatives of rosin

KG

10

7.5

3806.3000.00

Ester gums

KG

10

7.5

3806.9000.00

Other derivatives of rosin and resin acids, nes; rosin spirit and oils, nes

KG

10

7.5

38.07

Wood tar; wood tar oils; wood creosote; wood naphtha..., etc

3807.0000.00

Wood tar; wood tar oils; wood creosote; wood naphtha; veget

KG

10

7.5

38.08

Insecticides, rodenticides... and similar products, for retail sale

3808.5011.00

For agricultural purposes

5

7.5

3808.5019.00

Goods specified in Subheading Note 1 to this Chapter,

20

7.5

3808.5090.00

Other Goods specified in Subheading Note 1 to this Chapter not specified.

5

7.5

3808.5200.00

DDT (ISO) (clofenotane (INN)), in packings of a net weight content not
exceeding 300g

KG

5

7.5

3808.5911.00

For agricultural purposes

KG

5

7.5

3808.5919.00

Other, put up for retail sale.

KG

20

7.5

3808.5990.00

Other, not put up for retail sale.

KG

5

7.5

3808.6100.00

In packings of a net weight content not exceeding 300 g

KG

5

7.5

3808.6200.00

In packings of a net weight content exceeding 300 g but not exceeding
7.5 kg

KG

5

7.5

3808.6900.00

Other, in packing of a net weight content exceeding 7.5kg

KG

5

7.5

3808.9111.10

Containing bromomethane (methyl bromide) or bromochloromethane

KG

5

3808.9111.90

Other not containing bromomethane (methyl bromide) or
bromochloromethane

KG

5

3808.9119.10

Mosquito coils

KG

20

7.5

3808.9119.20

Containing bromomethane (methyl bromide) or bromochloromethane

KG

20

7.5

3808.9119.90

Other Insecticides Put up for retail sale, Of the ty

KG

20

7.5

3808.9190.00

Other Insecticides not Put up for retail sale, Of th

KG

5

7.5

3808.9210.00

Containing bromomethane (methyl bromide) or bromochloromethane

KG

5

3808.9290.00

Other Fungicides not specified or included in this heading.

KG

5

3808.9310.00

Containing bromomethane (methyl bromide) or bromochloromethane

KG

5

3808.9390.00

Other Herbicides, antisprouting products and plantgr

KG

5

3808.9410.00

Containing bromomethane (methyl bromide) or bromochloromethane

KG

20

7.5

3808.9490.00

Other Disinfectant not specified or included in this heading.

KG

20

7.5

3808.9910.00

Containing bromomethane (methyl bromide) or bromochloromethane

KG

20

7.5

3808.9990.00

Other Products covered in this heading but not specified or included

KG

20

7.5

38.09

Finishing agents, dye carriers..., etc, used in textile industries, nes

3809.1000.00

With a basis of amylaceous substances

KG

5

7.5

3809.9100.00

Of a kind used in the textile or like industries

KG

5

7.5

3809.9200.00

Of a kind used in the paper or like industries

KG

5

7.5

3809.9300.00

Of a kind used in the leather or like industries

KG

5

7.5



HEADING/
H.S.CODE

DESCRIPTION

SU

ID

VAT

LVY

EXC

38.10

Pickling preparations for metal surfaces; soldering... powders; etc

3810.1000.00

Pickling preparations for metal surfaces; soldering, braz

KG

5

7.5

3810.9000.00

fluxes and other auxiliary preparations for soldering, br

KG

10

7.5

38.11

Anti-knock preparations, oxidation inhibitors..., to use as mineral oils

3811.1100.00

Based on lead compounds

KG

10

7.5

3811.1900.00

Antiknock preparations, oxidation i Other.

KG

10

7.5

3811.2100.00

Containing petroleum oils or oils obtained from bituminous minerals

KG

5

7.5

3811.2900.00

Other additives for lubricating oils (excl. with petroleum oils)

KG

10

7.5

3811.9000.00

Other additives other than for lubricating oils nes

KG

10

7.5

38.12

Rubber accelerators; plasticisers, nes; anti-oxidising preparations...

3812.1000.00

Prepared rubber accelerators

KG

5

7.5

3812.2000.00

Compound plasticisers for rubber or plastics

KG

5

7.5

3812.3000.00

Antioxidising preparations and other compound stabilisers for rubber or
plastics

5

7.5

3812.3100.00

Mixtures of oligomers of 2,2,4-trimethyl-1,2-dihydroquinoline (TMQ) kg

KG

5

7.5

3812.3900.00

--  Other

5

7.5

38.13

Preparations for fire-extinguishers; charged fire-extinguishing
grenades

3813.0010.00

Containing bromochlorodifluoromethane, bromotrifluoromet

KG

10

7.5

3813.0020.00

Containing methane, ethane or propane hydrobromofluocarbons (HBFCs)

KG

10

7.5

3813.0030.00

Containing methane, ethane or hydrochlorofluorocarbons (HCFCs)

KG

10

7.5

3813.0040.00

Containing bromochloromethane

KG

10

7.5

3813.0090.00

Other not specified.

KG

10

7.5

38.14

Organic composite solvents and thinners, nes; paint or varnish
removers

3814.0000.00

Organic composite solvents and thinners, nes; paint or varnish removers

5

7.5

3814.0010.00

Containing methane, ethane or propane chlorofluorocarbon

KG

10

7.5

3814.0020.00

Containing methane, ethane or propane hydrochlorofluoroc

KG

10

7.5

3814.0030.00

Containing carbon tetrachloride, bromochloromethane, met

KG

10

7.5

3814.0090.00

Other Organic composite solvents and thinners, not elsew

KG

10

7.5

38.15

Reaction initiators, accelerators and catalytic preparations, nes

3815.1100.00

With nickel or nickel compounds as the active substance

KG

10

7.5

3815.1200.00

With precious metal or precious metal compounds as the active substance

KG

10

7.5

3815.1900.00

Reaction initiators, reaction accelerato.. Other.

KG

10

7.5

3815.9000.00

Reaction initiators, reaction accele Other.

KG

10

7.5

38.16

Refractory cements, mortars, concretes and similar compositions, nes

3816.0000.00

Refractory cements, mortars, concretes and similar composit

KG

10

7.5

38.17

Mixed alkylbenzenes and mixed alkylnaphthalenes, nes

3817.0000.00

Mixed alkylbenzenes and mixed alkylnaphthalenes, other than

KG

5

7.5

38.18

Chemical elements in disk form and compounds, doped for electronics

3818.0000.00

Chemical elements doped for use in electronics, in the form

KG

10

7.5

38.19

Hydraulic brake fluids and similar liquids with <70% petroleum oil

3819.0000.00

Hydraulic brake fluids and other prepared liquids for hydra

KG

10

7.5



HEADING/
H.S.CODE

DESCRIPTION

SU

ID

VAT

LVY

EXC

38.20

Anti-freezing preparations and prepared de-icing fluids

3820.0000.00

Antifreezing preparations and prepared deicing fluids.

KG

10

7.5

38.21

Prepared culture media for development of micro-organisms

3821.0000.00

Prepared culture media for the development or maintenance o

KG

0

38.22

Composite diagnostic or laboratory reagents, nes

3822.0000.00

Diagnostic or laboratory reagents on a backing, prepared di

KG

0

38.23

Industrial monocarboxylic fatty acids; acid oils from refining;industrial
fatty alcohols

3823.1100.00

Stearic acid

KG

5

7.5

3823.1200.00

Oleic acid

KG

5

7.5

3823.1300.00

Tall oil fatty acids

KG

5

7.5

3823.1900.00

Industrial monocarboxylic fatty acids n oils from refining nes

KG

5

7.5

3823.7000.00

Industrial fatty alcohols

KG

5

7.5

38.24

Prepared binders; chemical products, nes; residual products, nes

3824.1000.00

Prepared binders for foundry moulds or cores

KG

10

7.5

3824.3000.00

Nonagglomerated metal carbides mixed together or with metallic binders

KG

10

7.5

3824.4000.00

Prepared additives for cements, mortars or concretes

KG

10

7.5

3824.5000.00

Nonrefractory mortars and concretes

KG

10

7.5

3824.6000.00

Sorbitol other than that of subheading 2905.44

KG

5

7.5

3824.7100.00

Containing chlorofluorocarbons (CFCs), whether or not co

KG

10

7.5

3824.7200.00

Containing bromochlorodifluoromethane, bromotrifluoromet

KG

10

7.5

3824.7300.00

Containing hydrobromofluorocarbons (HBFCs)

KG

10

7.5

3824.7400.00

Containing hydrochlorofluorocarbons (HCFCs), whether or

KG

10

7.5

3824.7500.00

Containing carbon tetrachloride

KG

10

7.5

3824.7600.00

Containing 1,1,1trichloroethane (methyl chloroform)

KG

10

7.5

3824.7700.00

Containing bromomethane (methyl bromide) or bromochloromethane

KG

10

7.5

3824.7800.00

Containing perfluorocarbons (PFCs) or hydrofluorocarbons

KG

10

7.5

3824.7900.00

Prepared binders for foundry moulds or c Other,

KG

10

7.5

3824.8100.00

Containing oxirane (ethylene oxide)

KG

10

7.5

3824.8200.00

Containing polychlorinated biphenyls (PCBs), polychlorin

KG

10

7.5

3824.8300.00

Containing tris(2,3dibromopropyl) phosphate

KG

10

7.5

3824.8400.00

Containing aldrin (ISO), camphechlor (ISO) (toxaphene), chlordane (ISO) etc

KG

10

7.5

3824.8500.00

Containing 1,2,3,4,5,6-hexachlorocyclohexane (HCH (ISO)), including
lindane (ISO, INN)

KG

10

7.5

3824.8600.00

Containing pentachlorobenzene (ISO) or hexachlorobenzene (ISO)

KG

10

7.5

3824.8700.00

Containing perfluorooctane sulphonic acid, its salts, perfluorooctane
sulphonamides, or

KG

10

7.5

3824.8800.00

Containing tetra-, penta-, hexa- hepta- or octabromodiphenyl ethers

KG

10

7.5

3824.9010.00

Ion exchangers

10

7.5

3824.9020.00

Ink removers and stencil correctors

10

7.5

3824.9091.00

Containg carbon tetrachloride, bromochloromethane or 1

10

7.5

3824.9092.00

Containing bromomethane (methyl bromide)

10

7.5

3824.9093.00

Containing methane, ethane or propane hydrobromofluorocarbons
(HBFCs)

10

7.5



HEADING/
H.S.CODE

DESCRIPTION

SU

ID

VAT

LVY

EXC

38.24

Prepared binders; chemical products, nes; residual products, nes

3824.9094.00

Containing methane, ethane or propane hydrochlorofluorocarbons
(HCFCs)

10

7.5

3824.9095.00

Fluid and nonfluid correctors

10

7.5

3824.9099.00

Other chemical products and preparations of the chemic

5

7.5

3824.9100.00

Mixtures and preparations consisting mainly of ....methylphosphonate

KG

10

7.5

3824.9910.00

Ion exchangers

KG

10

7.5

3824.9920.00

Ink removers

KG

10

7.5

3824.9930.00

Fluid and non-fluid correctors

KG

10

7.5

3824.9991.00

Containg carbon tetrachloride, bromochloromethane or 1,1,1-
trichloroethane (methyl chlor

KG

10

7.5

3824.9992.00

Containing bromomethane (methyl bromide)

KG

10

7.5

3824.9993.00

Containing methane, ethane or propane hydrobromofluorocarbons
(HBFCs)

KG

10

7.5

3824.9994.00

Containing methane, ethane or propane hydrochlorofluorocarbons
(HCFCs)

KG

10

7.5

3824.9999.00

Other not elsewhere specified or included in the sub-heading

KG

10

7.5

38.25

Residual products of the chemical or allied industries

3825.1000.00

Municipal waste

KG

10

7.5

3825.2000.00

Sewage sludge

KG

10

7.5

3825.3000.00

Clinical waste

KG

10

7.5

3825.4100.00

Halogenated

KG

10

7.5

3825.4900.00

Residual products of the chemical or allied Other[ waste organic sol]..

KG

10

7.5

3825.5000.00

Wastes of metal pickling liquors, hydraulic fluids, brake fluids and
antifreeze fluids

KG

10

7.5

3825.6100.00

Mainly containing organic constituents

KG

10

7.5

3825.6900.00

Residual products of the chemical or allied Other

KG

10

7.5

3825.9000.00

Residual products of the other waste from l Other.

KG

10

7.5

38.26

Biodiesel or mixtures therof < 70% or no pteroleum oils

3826.0000.00

Biodiesel and mixtures thereof, not containing or containin

KG

10

7.5