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27.15 ‑ Bituminous mixtures based on natural asphalt, on natural bitumen, on petroleum bitumen, on mineral tar or on mineral tar pitch (for example, bituminous mastics, cut‑backs).
The bituminous mixtures of this heading include :(1) Cut‑backs consisting generally of 60 % or more of bitumen with a solvent. They are used for road surfacing. (2) Emulsions or stable suspensions of asphalt, bitumen, pitch or tar, in water, of the kinds used in particular for road surfacing. (3) Mastics of asphalt and other bituminous mastics, as well as similar bituminous mixtures incorporating mineral substances such as sand or asbestos. These substances are used for caulking, as moulding materials, etc.
The heading extends to these products when agglomerated in blocks, etc., of the kind re‑melted before use, but it excludes finished articles of regular shape (such as paving flagstones, sheets and tiles) (heading 68.07).
The heading also excludes :(a) Tarred macadam (crushed stones mixed with tar) (heading 25.17). (b) Dolomite agglomerated with tar (heading 25.18). (c) Blends of pitch with creosote oils or other coal tar distillation products (heading 27.06). (d) Dehydrated and pulverized natural bitumen dispersed in water and containing a small amount of an emulsifier (surfactant), added solely to facilitate safety, handling or transport (heading 27.14). (e) Bituminous paints and varnishes (heading 32.10), which differ from certain mixtures of this heading by, for example, the greater fineness of the fillers (if used), the possible presence of one or more film producing agents (other than asphalt, bitumen, tar or pitch), the ability to dry on exposure to air in the manner of paints or varnishes and the thinness and hardness of the film formed. (f) Lubricating preparations of heading 34.03.
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