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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. 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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