HS heading: 2932

Except where the context otherwise requires, the headings of this chapter apply only to:(

• a) separate chemically defined organic compounds, whether or not containing impurities;(
• b) mixtures of two or more isomers of the same organic compound (whether or not containing impurities), except mixtures of acyclic hydrocarbon isomers (other than stereoisomers), whether or not saturated (Chapter 27);(
• c) the products of headings 2936 to 2939 or the sugar ethers, sugar acetals and sugar esters, and their salts, of heading 2940, or the products of heading 2941, whether or not chemically defined;(
• d) the products mentioned in (a), (b) or (c) above dissolved in water;(
• e) the products mentioned in (a), (b) or (c) above dissolved in other solvents provided that the solution constitutes a normal and necessary method of putting up these products adopted solely for reasons of safety or for transport and that the solvent does not render the product particularly suitable for a specific use rather than for general use;(
• f) the products mentioned in (a), (b), (c), (d) or (e) above with an added stabiliser (including an anti-caking agent) necessary for their preservation or transport;(
• g) the products mentioned in (a), (b), (c), (d), (e) or (f) above with an added anti-dusting agent or a colouring or odoriferous substance or an emetic added to facilitate their identification or for safety reasons, provided that the additions do not render the product particularly suitable for specific use rather than for general use;(
• h) the following products, diluted to standard strengths, for the production of azo dyes: diazonium salts, couplers used for these salts and diazotizable amines and their salts.

This chapter does not cover:(

• a) goods of heading 1504 or crude glycerol of heading 1520;(
• b) ethyl alcohol (heading 2207 or 2208);(
• c) methane or propane (heading 2711);(
• d) the compounds of carbon mentioned in note 2 to Chapter 28;(
• e) immunological products of heading 3002;(
• f) urea (heading 3102 or 3105);(
• g) colouring matter of vegetable or animal origin (heading 3203), synthetic organic colouring matter, synthetic organic products of a kind used as fluorescent brightening agents or as luminophores (heading 3204) or dyes or other colouring matter put up in forms or packings for retail sale (heading 3212);(
• h) enzymes (heading 3507);(
• ij) metaldehyde, hexamethylenetetramine or similar substances, put up in forms (for example, tablets, sticks or similar forms) for use as fuels, or liquid or liquefied-gas fuels in containers of a kind used for filling or refilling cigarette or similar lighters and of a capacity not exceeding 300 cm3 (heading 3606);(
• k) products put up as charges for fire-extinguishers or put up in fire-extinguishing grenades, of heading 3813; ink removers put up in packings for retail sale, of heading 3824; or(
• l) optical elements, for example, of ethylenediamine tartrate (heading 9001).

3Goods which could be included in two or more of the headings of this chapter are to be classified in that one of those headings which occurs last in numerical order.