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The heading covers :

(1) Zinc dust as defined by Subheading Note 1 (c) to this Chapter is obtained by condensation of zinc vapour which is produced either directly in a zinc ore reduction operation or by the treatment of zinc-bearing materials by boiling. These products must not be confused with the flue dusts, variously known as zinc flue dust , zinc oxide flue dust or zinc baghouse flue dust which are classified in heading 26.20.

(2) Zinc powders as defined in Note 8 (b) to Section XV and zinc flakes. The provisions of the Explanatory Note to heading 74.06 apply, mutatis mutandis, to this heading.

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Zinc dust, powders and flakes are mainly used to coat other metals by metallic cementation (sherardisation), in the manufacture of paints, as chemical reducing agents, etc.
The heading also excludes :

(a) Zinc dust, powders or flakes, prepared as colours, paints or the like (e.g., made up with other colouring matter or put up as suspensions, dispersions or pastes, with a binder or solvent) (Chapter 32).

(b) Zinc pellets (heading 79.01).

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