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27.10 ‑ Petroleum oils and oils obtained from bituminous minerals, other than crude; preparations not elsewhere specified or included, containing by weight 70 % or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations; waste oils.
(Ⅰ) PRIMARY PRODUCTS
The products covered by the first part of this heading are those which have undergone any process other than those specified in the Explanatory Note to heading 27.09.
The heading includes : (A) "Topped crudes" (where certain lighter fractions have been removed by distillation), as well as light, medium and heavy oils obtained in more or less broad fractions by the distillation or refining of crude petroleum oils or of crude oils obtained from bituminous minerals. These oils, which are more or less liquid or semi-solid, consist predominantly of non-aromatic hydrocarbons such as paraffinic, cyclanic (naphthenic).
They include : (1) Petroleum spirit. (2) White spirit. (3) Kerosene. (4) Gas-oils. (5) Fuel oils. (6) Spindle-oils and lubricating oils. (7) White oils.
The heading covers fractions as described above, even if they have been further treated to eliminate impurities (e.g., treatment with acids or alkalis, with selective solvents, with zinc chloride, with absorbent earths, etc., or by re-distillation), provided this treatment does not produce separate chemically defined compounds in a pure or commercially pure state (Chapter 29). (B) Similar oils in which the weight of the non-aromatic constituents exceeds that of the aromatic constituents. They may be obtained by the low temperature distillation of coal, by hydrogenation or by any other process (e.g., by cracking, reforming, etc.).
The heading includes mixed alkylenes, called tripropylene, tetrapropylene, di-isobutylene, tri-isobutylene, etc. These are mixtures of unsaturated acyclic hydrocarbons (octylenes, nonylenes, homologues and isomers thereof, etc.) and saturated acyclic hydrocarbons.
They are obtained either by very low polymerisation of propylene, isobutylene or other ethylenic hydrocarbons or by separation (e.g., fractional distillation) from certain products of the cracking of mineral oils.
Mixed alkylenes are mainly used in chemical synthesis, as solvents or as diluents. Because of their high octane rating, they can also be incorporated, with appropriate additives, in petroleum spirit.
However, this heading does not include liquid synthetic polyolefins of which less than 60 % by volume distils at 300 °C, after conversion to 1,013 millibars (101.3 kPa) when a reduced-pressure distillation method is used (Chapter 39).
Further, the heading does not include oils with a predominance by weight of aromatic constituents, obtained by the processing of petroleum or by any other process (heading 27.07). (C) The oils described in (A) and (B) above to which various substances have been added to render them suitable for particular uses, provided the products contain by weight 70 % or more of petroleum oils or of oils obtained from bituminous minerals as a basis and that they are not covered by a more specific heading in the Nomenclature.
Examples of the types of products referred to are : (1) Petroleum spirit containing small quantities of added anti-knock products (e.g., tetraethyllead, dibromoethane) and anti-oxidants (e.g., para-butylaminophenol). (2) Lubricants consisting of mixtures of lubricating oils with widely varying quantities of other products (e.g., products for improving their lubricating properties (such as vegetable oils and fats), anti-oxidants, rust preventives, anti-foam agents such as silicones). These lubricants include compounded oils, oils for heavy duty work, oils blended with graphite (graphite suspensions in petroleum oils or in oils obtained from bituminous minerals), upper cylinder lubricants, textile oils, and solid lubricants (greases) composed of a lubricating oil with about 10 to 15 % of soaps of aluminium, calcium, lithium, etc. (3) Transformer and circuit-breaker oils (not used for their lubricating properties),
which are stabilised, specially refined oils with added anti-oxidants such as ditertiarybutylparacresol. (4) Cutting oils used for cooling cutting tools, etc., and the material being worked. They consist of heavy oils with the addition of about 10 to 15 % of an emulsifying agent
(e.g., alkali sulphoricinoleate) and are used as emulsions in water. (5) Cleansing oils used for cleaning motors, engines and other appliances. These are heavy oils usually containing, in addition, small quantities of peptising agents to facilitate removal of gum, carbon deposits, etc., formed during the running of the machine. (6) Mould release oils used to facilitate the removal of ceramic articles, concrete pillars, etc., from the mould. These include heavy oils containing, for example, about 10 % of vegetable fats. (7) Liquids for hydraulic brakes, etc., consisting of heavy oils to which have been added products to improve their lubricating properties, anti-oxidants, rust preventives, anti-foam agents, etc. (8) Blends of biodiesel, containing by weight 70 % or more of petroleum oils or of oils obtained from bituminous minerals. However, biodiesel and its blends, containing less than 70 % by weight of petroleum oils or of oils obtained from bituminous minerals, fall in heading 38.26. (Ⅱ) WASTE OILS
Waste oils are waste containing mainly petroleum oils and oils obtained from bituminous minerals (as described in Note 2 to this Chapter), whether or not mixed with water. They include : (1) Waste petroleum and similar waste oils no longer fit for use as primary products (e.g., used lubricating oils, used hydraulic oils and used transformer oils). Waste oils containing polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) and polybrominated biphenyls (PBBs) result mainly from draining out of these chemicals from electrical equipment such as heat exchangers, transformers or switch gears; (2) Sludge oils from the storage tanks of petroleum oils, mainly containing such oils and a high concentration of additives (e.g., chemicals) used in the manufacture of the primary products; and (3) Waste oils in the form of emulsions in water or mixtures with water, such as those resulting from oil spills or storage tank washings, or from the use of cutting oils for machining operations. (4) Waste oils resulting from the production, formulation and use of inks, dyes, pigments, paints, lacquers and varnishes.
The heading does not include :(a) 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 and iron oxide and containing practically no petroleum oils, generally used for recovery of lead or lead compounds (heading 26.20). (b) Preparations containing less than 70 % by weight of petroleum oils or of oils obtained from bituminous minerals, e.g., textile greasing or oiling preparations and other lubricating preparations of heading 34.03 and hydraulic brake fluids of heading 38.19. (c) Preparations containing petroleum oils or oils obtained from bituminous minerals in any proportion (even exceeding 70 % by weight) covered by a more specific heading in the Nomenclature or based on products other than petroleum oils or oils obtained from bituminous minerals. This is the case with the anti-rust preparations of heading 34.03, which consist of lanolin in solution in white spirit, the lanolin being the basic material and the white spirit acting merely as a solvent and evaporating after application. It is also the case with disinfecting, insecticidal, fungicidal, etc., preparations (heading 38.08), prepared additives for mineral oils (heading 38.11), composite solvents and thinners for varnishes (heading 38.14) and certain preparations of heading 38.24, such as starting fluid for petrol (gasoline) engines, the fluid consisting of diethyl ether, 70 % or more by weight of petroleum oils and also other constituents, the diethyl ether being the basic constituent.
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