Harmonized Tariff Schedule of the United States (2007) (Rev. 2) Annotated for Statistical Reporting PurposesCHAPTER 27MINERAL FUELS, MINERAL OILS AND PRODUCTS OF THEIR DISTILLATION; BITUMINOUS SUBSTANCES; MINERAL WAXES V 27-1Notes1.This chapter does not cover:(a)Separate chemically defined organic compounds, other than pure methane and propane which are to be classified in heading 2711;(b)Medicaments of heading 3003 or 3004; or(c)Mixed unsaturated hydrocarbons of heading 3301, 3302 or 3805.2.References in heading 2710 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 nonaromatic constituents exceeds that of the aromatic constituents.However, the references do not include liquid synthetic polyolefins of which less than 60 percent by volume distills at 300EC, after conversion to 1,013 millibars when a reduced-pressure distillation method is used (chapter 39).3.For the purposes of heading 2710, “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 additives (for example, chemicals) used in the manufacture of the primary products; and(c)Such oils in the form of emulsions in water or mixtures with water, sach as those resulting from oil spills, storage tank washings, or from the use of cutting oils for machining operations.Subheading Notes1.For the purposes of subheading 2701.11, “anthracite“ means coal having a volatile matter limit (on a dry, mineral-matter-free basis) not exceeding 14 percent.2.For the purposes of subheading 2701.12, “bituminous coal“ means coal having a volatile matter limit (on a dry, mineral-matter-free basis) exceeding 14 percent and a calorific value limit (on a moist, mineral-matter-free basis) equal to or greater than 5,833 kcal/kg.3.For the purposes of subheadings 2707.10, 2707.20, 2707.30, 2707.40 and 2707.60, the terms “benzene,“ “toluene,“ “xylenes,“ “naphthalene“ and “phenols“ apply to products which contain more than 50 percent by weight of benzene, toluene, xylenes, naphthalene or phenols, respectively.4.For the purposes of subheading 2710.11, “light oils and preparations” are those of which 90 percent or more by volume (including losses) distill at 210EC (ASTM D 86 method).Additional U.S. Notes1.(a)Crude petroleum oils, crude oils obtained from bituminous minerals and reconstituted crude petroleum shall, if products of Canada, be admitted free of duty and any entry therefor shall be liquidated or reliquidated accordingly if, on or before the 180th day after the date of entry, documentation is filed with the customs officer concerned establishing that, pursuant to a commercial exchange agreement between the United States and Canadian refiners which has been approved by the Secretary of Energy-(i)An import license for the products covered by such entry has been issued by the Secretary; and(ii)An equivalent amount of domestic or duty-paid foreign crude petroleum oils, crude oils obtained from bituminous minerals or reconstituted crude petroleum have, pursuant to such commercial exchange agreement and to an export license issued by the Secretary of Commerce, been exported from the United States to Canada and have not previously been used to effect the duty-free entry of like Canadian products under this U.S. note.(b)The Secretary of the Treasury, after consulting with the Secretary of Commerce and the Secretary of Energy, shall issue such rules or regulations as may be necessary governing the admission of Canadian products pursuant to the provisions of this U.S. note.Harmonized Tariff Schedule of the United States (2007) (Rev. 2) Annotated for Statistical Reporting PurposesV 27-22.For the purposes of heading 2710, “petroleum oils“ includes only products having:(a)A Congealing Point (ASTM D 938) of less than 30EC; or(b)If the Congealing Point is not less than 30EC:(i)A density at 70EC of less than 0.942 and a Worked Cone Penetration (ASTM D 217) or a Cone Penetration (ASTM D 937) at 25EC of not less than 350; or(ii)If the density at 70EC is not less than 0.942 having a Needle Penetration (ASTM D 5) at 25EC of not less than 400.3.For the purposes of subheading 2710.11.15, “motor fuel“ is any product derived primarily from petroleum, shale or natural gas, whether or not containing additives, which is principally used as a fuel in internal-combustion or other engines.4.For the purposes of subheadings 2710.11.18 and 2710.19.22, “motor fuel blending stock“ means any prod