Petroleum oils and oils obtained from bituminous minerals, crude.Note: The General Tariff rate that applies to goods of this tariff item is the Most-Favoured-Nation Tariff rate. - Having a relative density lower than 0.9042 (25° A.P.I. or more): - Synthetic crude oil having a relative density of 0.8708 - 0.8348 (31.0° - 38.0° A.P.I.) and a typical sulphur content of less than 0.2wt%

1. 1. This Chapter does not cover: • (a) Separate chemically defined organic compounds, other than pure methane and propane which are to be classified in heading 27.11; • (b) Medicaments of heading 30.03 or 30.04; or • (c) Mixed unsaturated hydrocarbons of heading 33.01, 33.02 or 38.05.

2. 2. References in heading 27.10 to "petroleum oils and oils obtained from bituminous minerals" include not only petroleum oils and oils obtained from bituminous minerals but also similar oils, as well as those consisting mainly of mixed unsaturated hydrocarbons, obtained by any process, provided that the weight of the non-aromatic constituents exceeds that of the aromatic constituents. However, the references do not include liquid synthetic polyolefins of which less than 60% by volume distils...

3. 3. For the purposes of heading 27.10, "waste oils" means 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. These include: • (a) Such oils no longer fit for use as primary products (for example, used lubricating oils, used hydraulic oils and used transformer oils); • (b) Sludge oils from the storage tanks of petroleum oils, mainly containing such oils and a high concentration of...