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This heading covers slag, ash and residues (other than those of heading 26.18, 26.19 or 71.12) which containing metals, arsenic (whether or not containing metals) or their compounds, and which are of a kind used in industry either for the extraction of arsenic or metals or as a basis for the manufacture of their chemical compounds. They result from the treatment of ores or intermediate metallurgical products (such as mattes) or from electrolytic, chemical or other processes which do not involve the mechanical working of metal. Waste which derives from the mechanical working of metal, or scrap which consists of worn‑out or broken metal articles is excluded (Section XIV or XV). On the other hand, scalings, which are essentially oxides although deriving from the mechanical working of non‑ferrous metal, also fall in this heading.
The heading includes :(1) Mattes (other than copper, nickel or cobalt mattes (Section XV)) and slag or dross, for example those rich in copper, zinc, tin, lead, etc. (2) Hard zinc spelter, residue from galvanisation by dipping in molten zinc. (3) Sludge from electrolytic baths after the preparation or refining of metal, and electro‑galvanising sludge. (4) Accumulator sludge. (5) Residues from electrolytic metal refining, dried or concentrated in block form. (6) Residues from the manufacture of copper sulphate. (7) Impure cobalt oxides resulting from the treatment of silver‑bearing ores. (8) Spent catalysts usable only for the extraction of metal or for the manufacture of chemicals. (9) Residual carnallite lyes, mainly used for obtaining magnesium chloride. (10) Leaded gasoline sludges and leaded anti-knock compound sludges from storage tanks of leaded gasoline and leaded anti-knock compounds, consisting essentially of lead, lead compounds (including tetraethyllead and tetramethyllead) and iron oxide (due to rusting of storage tanks). In general, such sludges are used for recovery of lead or lead compounds, and contain practically no petroleum oils. (11) Flue dusts from zinc, lead or copper smelting. Generally, arsenic is present in the flue dusts from copper and lead smelting, and thallium is present in the flue dusts from lead and zinc smelting. (12) Slag, ash and residues from zinc, lead or copper smelting and rich in mercury usually as oxide, sulphide or as an amalgam with other metals. (13) Slag, ash and residues containing antimony, beryllium, cadmium, chromium or their mixtures. These are generally in the form of wastes arising from processing (e.g., heat treatment) of goods containing these metals. (14) Slag, ash and residues from wastes resulting from the production, formulation and use of inks, dyes, pigments, paints, lacquers and varnishes, of a kind used for the recovery of metals or their compounds. The heading also excludes : (a) Ash and residues from the incineration of municipal waste (heading 26.21). (b) Sludges from the storage tanks of petroleum oils consisting mainly of such oils (heading 27.10). (c) Chemically defined compounds of Chapter 28. (d) Waste and scrap of precious metals or of metal clad with precious metal (including e.g., spent or damaged catalysts in the form of platinum alloy gauze) and other waste and scrap containing precious metal or precious metal compounds, of a kind used principally for the recovery of precious metal (heading 71.12). (e) Scrap metal resulting from the mechanical working of the metals of Section XV. (f) Zinc dust (heading 79.03).
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