Chapter 27 Fossil fuel, mineral oil and Kun produced by actual evaporation; Bituminous substance; earth/mineral wax

I. Overview of commodity scope in this chapter

This chapter includes coal and other mineral fuels, petroleum and oil extracted from bituminous minerals and their cooking products and similar products, as well as mineral waxes and natural bituminous substances.

This chapter also includes waste oil, mainly including: (1) waste oil that is no longer suitable for the original product (such as used lubricating oil, hydraulic oil and transformer oil); (2) Oil sludge residue from oil storage tanks; (3) Waste oil in the form of water emulsion or mixed with water, such as oil slick, oil obtained from cleaning oil tanks or cutting table used in mechanical processing.

Second, this chapter classification matters needing attention

Coal, oil and natural gas in Chapter 27 can be chemically extracted and processed, but the chemical products obtained by chemical extraction can only be classified as crude products in this chapter. If they undergo further chemical purification, they should be classified as Chapter 29.

Third, commodity classification practice and analysis

1. Used lubricant

2. Paraffin wax (oil content is 0.5% by weight) 3. Normal ignition; reproach

4. Petroleum crude oil

5. kerosene

6. Natural asphalt (asphalt)

7. liquefied gas

Answer and analysis

1.[27 10.9900] "Waste lubricating oil" belongs to waste oil that is no longer suitable for the original product. The classification should be classified into Chapter 27 Petroleum Products. As the waste oil of item 27. 10 is specified in Note 3 of Chapter 27, this commodity cannot be classified as lubricating oil with commodity code 27 10. 199 1, but should be classified as waste oil with commodity code 27 10.9900.

2. [2712.2000] Paraffin is a strange wax extracted from petroleum, shale oil or other asphalt mineral oil, which is white or yellowish and translucent and has quite obvious crystal structure. Paraffin is a solid product of petroleum, so it should be classified as petroleum products in Chapter 27, and it should be taken as the specific list in Item 27. 12. The commodity in this topic is classified as commodity code 27 12.20000.

[2710.1919] Normal burning is a mixture with short saturated chain, which is made of petroleum branches and is in liquid state. When classifying, the oil extracted from petroleum should be classified as Chapter 27, and kerosene products should be classified as product date 27. 10. According to the purpose, the subject goods should be classified as commodity code 27 10.438+095438+090.

4. [2709.0000] Crude oil berth refers to the unrefined oil produced by oil wells. When classified, it should be classified as mineral oil in Chapter 27. As the original name of Item 27.09 is petroleum, the commodities in this topic should be classified into commodity code 2709.0000 according to the specific name. 5. [2710.1919] Kerosene is a fuel berth from petroleum. In classification, it should be classified as fossil fuels in Chapter 27, and oil extracted from petroleum should be classified as heading 27. 10. This topic does not explain the use of kerosene, which can be classified into other branches of kerosene according to the general list name, that is, the commodity code is 2710.19190.

6.[27 14.95438+00] Natural asphalt is a short mixture containing inert minerals, which is black or brownish black solid or semi-solid. The classification shall be based on the asphalt substance in Chapter 27 and the specific name of natural asphalt (asphalt) in commodity code 27 14+38+00.

7.【2705.0000 】 Coal gas is the general name of gas products obtained by drying or gasification of solid fuels such as coal, coke and semi-coke, including dry gas and coal gas. The commodities in this topic are liquefied by gas under pressure, which should be classified as the fossil fuel in Chapter 27, specifically the gas listed in Item 27.05. The commodity in this topic is classified as commodity code 2 105.0000.