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Chalk is a naturally occurring variety of calcium carbonate, composed predominantly of the shells of aquatic micro-organisms.
The heading does not include :

(a) Phosphated chalk (heading 25.10).

(b) Steatite or talc (sometimes known as French chalk or Venice chalk ) (heading 25.26).

(c) Powdered chalk prepared as a dentifrice (heading 33.06).

(d) Metal polishes and similar preparations of heading 34.05.

(e) Calcium carbonate in powder form, the particles of which are coated with a water-repellent film of fatty acids (e.g., stearic acid) (heading 38.24).

(f) Billiard chalks (heading 95.04).

(g) Writing or drawing chalks and tailors chalks (heading 96.09).

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