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28 Inorganic chemicals Inorganic chemicals; organic or inorganic compounds of precious metals, of rare-earth metals,of radioactive elements or of isotopes

29 Organic chemicals Organic chemicals

30 Pharmaceutical products Pharmaceutical products

31 Fertilizers Fertilizers

32 Colouring matter Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks

33 Cosmetic Essential oils and resinoids; perfumery, cosmetic or toilet preparations

34 Soap, waxes Soap, organic surface-active agents, washing preparations, Iubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modelling pastes, dental waxes and dental preparation with a basis of plaster

35 Albuminoidal substances Albuminoidal substances; modified starches; glues; enzymes

36 Explosives Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations

37 Photographic goods Photographic or cinematographic goods

38 Chemical products Miscellaneous chemical products

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Section 06 : PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES

Notes.

1. (A) Goods (other than radioactive ores) answering to a description in heading 28.44 or 28.45 are to be classified in those headings and in no other heading of the Nomenclature.

(B) Subject to paragraph (A) above, goods answering to a description in heading 28.43, 28.46 or 28.52 are to be classified in those headings and in no other heading of this Section.

2. Subject to Note 1 above, goods classifiable in heading 30.04, 30.05, 30.06, 32.12, 33.03, 33.04, 33.05, 33.06, 33.07, 35.06, 37.07 or 38.08 by reason of being put up in measured doses or for retail sale are to be classified in those headings and in no other heading of the Nomenclature.

3. Goods put up in sets consisting of two or more separate constituents, some or all of which fall in this Section and are intended to be mixed together to obtain a product of Section VI or VII, are to be classified in the heading appropriate to that product, provided that the constituents are :

(a) having regard to the manner in which they are put up, clearly identifiable as being intended to be used together without first being repacked;

(b) presented together; and

(c) identifiable, whether by their nature or by the relative proportions in which they are present, as being complementary one to another.

GENERAL
Note 1.
Under the provisions of paragraph (A) of this Note, all radioactive chemical elements and radioactive isotopes, and compounds of such elements and isotopes (whether inorganic or organic, and whether or not chemically defined), are classified under heading 28.44, even though they could also fall under some other heading of the Nomenclature. Thus, for example, radioactive sodium chloride and radioactive glycerol fall in heading 28.44 and not in heading 25.01 or 29.05. Similarly, radioactive ethyl alcohol, radioactive gold and radioactive cobalt are in all circumstances classified in heading 28.44. It should be noted, however, that radioactive ores are classified in Section V of the Nomenclature.
In the case of non‑radioactive isotopes and their compounds, the Note provides that these (whether inorganic or organic, and whether or not chemically defined) are classified in heading 28.45 and not elsewhere in the Nomenclature. Thus, the isotope of carbon is classified under heading 28.45 and not under heading 28.03.
Paragraph (B) of the Note provides that goods described in heading 28.43, 28.46 or 28.52 are to be classified under whichever of those headings is appropriate and under no other heading in Section VI, provided always they are not radioactive or in the form of isotopes (in which case they are classified in either heading 28.44 or heading 28.45). This paragraph of the Note provides, therefore, that, e.g., silver caseinate is classified in heading 28.43 and not in heading 35.01, and that silver nitrate, even when put up for retail sale ready for photographic use, is classified in heading 28.43 and not in heading 37.07.
It should be noted, however, that headings 28.43, 28.46 and 28.52 take precedence only over the other headings in Section VI. Where goods described in heading 28.43, 28.46 or 28.52 are also covered by headings in other Sections of the Nomenclature, the classification of such goods is dependent on the application of any relevant Section or Chapter Notes and of the General Rules for the interpretation of the Harmonized System. Thus gadolinite, a compound of rare‑earth metals and therefore covered by heading 28.46 is classified in heading 25.30 because Note 3 (a) to Chapter 28 excludes all mineral products of Section V.

Note 2.
Section Note 2 provides that goods (other than those described in heading 28.43 to 28.46 or 28.52) which are covered by heading 30.04, 30.05, 30.06, 32.12, 33.03, 33.04, 33.05, 33.06, 33.07, 35.06, 37.07 or 38.08 by reason of being put up in measured doses or for retail sale, are to be classified in those headings notwithstanding that they could also fall in some other heading of the Nomenclature. For example, sulphur put up for retail sale for therapeutic purposes is classified inheading 30.04 and not in heading 25.03 or 28.02, and dextrin put up for retail sale as a glue is classified in heading 35.06 and not in heading 35.05.

Note 3.
This Note deals with the classification of goods put up in sets consisting of two or more separate constituents, some or all of which fall in Section VI. The Note is, however, limited to sets of which the constituents are intended to be mixed together to obtain a product of Section VI or VII. Such sets are to be classified in the heading appropriate to that product provided that the constituents meet conditions (a) to (c) of the Note.
Examples of goods in such sets are dental cements and other dental fillings of heading 30.06 and certain varnishes and paints of headings 32.08 to 32.10 and mastics, etc., of heading 32.14. As regards the classification of goods put up without a necessary hardener, ‑ see, in particular, General Explanatory Note to Chapter 32 and Explanatory Note to heading 32.14.
It should be noted that goods put up in sets consisting of two or more separate constituents, some or all of which fall in Section VI, intended to be used successively without prior mixing, are not covered by Note 3 to this Section. Such goods put up for retail sale are to be classified by application of the General Interpretative Rules (generally Rule 3 (b)); in the case of those not put up for retail sale the constituents are to be classified separately.

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