2940 00 000 0 — Sugars, chemically pure, other than sucrose, lactose, maltose, glucose and fructose; sugar ethers, sugar acetals and sugar esters, and their salts, other than products of heading 2937, 2938 or 2939

2940 Sugars chemically pure, other than sucrose, lactose, maltose, glucose and fructose; simple esters of sugars, acetals of sugars and esters of sugars, salts thereof, other than products of heading 2937, 2938 or 2939

(A) Chemically pure sugars This heading covers only chemically pure sugars. The term “sugar” means monosaccharides, disaccharides and oligosaccharides. Each monosaccharide residue must contain at least four but not more than eight carbon atoms and, at a minimum, must contain a potentially weakened carbonyl g ruppa (aldehyde or ketone) and at least one asymmetric carbon atom bound to the hydroxyl group and hydrogen atom. This heading does not cover: (a) sucrose, which is even chemically pure, falls in heading 1701; (b) glucose and lactose, even chemically pure, fall in heading 1702; (c) maltose, even chemically pure, falls in heading 1702. Crystal mass. Used in medicine; (d) fructose (levulose), which is even chemically pure, is classified in heading 1702. In its pure form, it is a yellowish crystal. It is used in medicine (in the diet of diabetics);

(e) aldol (heading 2912) and acetoin (3-hydroxy-2-butanone) (heading 2914), which, although satisfying the criteria for monosaccharide residues, are not sugars. This heading covers the following chemically pure sugars: (1) Galactose. Isomeric glucose. It's produced by lactose hydrolysis, and it's found in pectin and vegetable glue. In its pure form it has the form of crystals. (2) Sorbose (sorbenosis). Isomeric glucose. White crystalline powder. Well soluble in water. It is used in the synthesis of ascorbic acid (vitamin C) and in the production of culture media. (3) Xylose (hydrolysis glucose) (C5H10O5). White crystals. Used in pharmacology. (4) Trehalose is isomeric to glucose. Ribose and arabinosis are isomeric to xylose. Raffinosis (C18H32O16). Fucose, ramnose (C6H12O5), digitoxose (C6H12O4) and other deoxysachara. These sugars are mainly laboratory products. The sugar of this heading may be in the form of aqueous solutions. (B) Simple Ethers of Saharas, Acetals of Saharas and Compound Ethers of Saharas, Their Salts The heading 2940 also includes simple esters of sugars, acetals of sugars and esters of sugars and salts thereof. Sugar acetals can be formed between any two sugar hydroxy groups or an anomeric carbon atom, giving glycoside. Natural glycosides, however, are not included (heading 2938). Sugar esters, sugar acetals and sugar esters which are constituent parts of the products of heading 2937, 2938, 2939 or of any heading subsequent to heading 2940 are also excluded (see general provisions to this chapter, paragraph (E)). This heading covers the following products of definite or undetermined chemical composition: (1) Hydroxypropylsaccharosis. Simple sugar ether. (2) Complex phosphorus esters of sugars (for example, glucose and fructose phosphates) and their salts (for example, barium salts, potassium, etc.). They exist as crystalline or amorphous powders and are used in organic synthesis. (3) Sucrose octaacetate. White hygroscopic powder. It is used for denature of alcohols, in the production of adhesives, plasticizers and insecticides, as well as in the pulp and paper industry and as a hardener for textile materials. (4) Sucrose monoacetate. It has surfactant properties. (5) Sucrose acetate isobutyrate, used as a modifier in the paint industry. (6) Lactitol (INN) (4-O-).-D-galactopyranosyl-D-glucitol). It is used as a sweetener. (7) Artificial glycosides (other than products of heading 2937, 2938 or 2939) in which the glycoside bond I is formed by an acetal functional group formed by esterification of an anomeric carbon atom (e.g., α-methylglucoside, tribenoside (INN)). This heading does not, however, include specially prepared mixtures of simple esters of sugars, acetals of sugars, esters of sugars or salts thereof, and does not include products which have been specially prepared from starting materials in which the non-sugar components are represented by mixtures.

for example, sugar esters derived from fatty acids of heading 3823. In addition, this heading does not include sugar anhydrides, thiosacchar, aminosacchar, uric acids and other sugar derivatives which are mainly classified in Chapter 29 according to their chemical structure.

Notes

Machine translation. The original is the Russian text of the EAEU tariff, and customs goes by it; this translation is for understanding only and has no legal force.

1. Unless otherwise specified in the context, the headings of this chapter include only:

(a) individual organic compounds of a particular chemical composition, whether or not containing impurities;

(b) mixtures of two or more isomers of the same organic compound (containing or not containing impurities), except for mixtures of isomers of acyclic hydrocarbons (but not stereoisomers), saturated or unsaturated (Chapter 27);

(c) products of headings 2936 to 2939 or simple esters of sugars, acetals of sugars, esters of sugars and their salts, of heading 2940, or products of heading 2941, whether chemically defined or indefinite;

(d) products referred to in points (a), (b) or (c) above dissolved in water;

(e) products referred to in points (a), (b) or (c) above dissolved in other solvents, provided that dissolution is the usual and necessary method used solely for the preservation or transportation of these products, and that the solvent does not render the product suitable for a specific application other than conventional use;

(f) products referred to in points (a), (b), (c), (d) or (e) above, with the addition of a stabilizing substance (including an anti-traceability agent) necessary for their preservation or transport;

(g) products referred to in points (a), (b), (c), (d), (e) or (f) above, with the addition of an anti-dust agent or a coloring or fragrant substance or emetic to facilitate their identification or for safety purposes, provided that these additives do not make the product suitable for a specific use other than traditional use;

(h) the following products diluted to a standard concentration for the production of azo dyes: diazonium salts, substances reacting with these salts, diazotizing amines and their salts.

2. This group does not include:

(a) the goods of heading 1504 or of raw glycerol of heading 1520;

(b) ethyl alcohol (heading 2207 or 2208);

(c) methane or propane (heading 2711);

(d) the carbon compounds referred to in Note 2 to Chapter 28;

(e) immunological products of heading 3002;

(f) urea (heading 3102 or 3105);

(g) dyes of vegetable or animal origin (heading 3203), synthetic organic dyes, synthetic organic products used as optical bleaches or phosphors (heading 3204), or dyes or other dyes packaged in molds or packages for retail sale (heading 3212);

(h) enzymes (heading 3507);

(ij) metaldehyde, hexamethylenetetramine or similar substances, packaged in moulds (e.g. tablets, sticks or similar forms) intended for use as fuel, or liquid or liquefied gaseous fuel in containers of not more than 300 cm in capacity, used for filling or refilling cigarette or similar lighters (heading 3606);

(k) products supplied as fire extinguishing charges or grenades for extinguishing fires of heading 3813; ink stain removal preparations packaged for retail sale of heading 3824; or

(l) optical elements, for example of ethylenediamintartrate (heading 9001).

3. Goods which may be included in two or more headings of this Chapter are classified in the heading, the latter in ascending order of the codes in this Chapter of the Nomenclature.

4. For the purposes of headings 2904 to 2906, 2908 to 2911 and 2913 to 2920, any reference to halogenated, sulfonated, nitrated or nitrosed derivatives also applies to mixed derivatives such as sulfohalogenated, nitrohalogenated, nitrosulfonated or nitrosulfohalogenated derivatives.

For the purposes of heading 2929, nitrogen or nitrozo groups are not regarded as nitrogen-containing functional groups.

For the purposes of headings 2911, 2912, 2914, 2918 and 2922, the term “oxygen-containing functional group” means that the characteristic organic oxygen-containing groups of these headings are limited to the oxygen-containing functional groups referred to in headings 2905 to 2920.

5. (A) Esters of organic compounds with acidic functional groups of subgroups I to VII with organic compounds of the same subgroups shall be included with that of them which falls in the heading last in ascending order of codes in these subgroups of the Nomenclature.

(B) Ethyl alcohol esters with organic compounds with acid functional groups of subgroups I to VII are to be classified in the same headings as the corresponding organic compounds with acid functional groups.

(C) Subject to note 1 to section VI and note 2 to chapter 28:

(1) Inorganic salts of organic compounds, such as compounds with acidic, phenolic or enolic functional groups, or organic bases of subgroups I to X or heading 2942, are to be classified in the headings for organic compounds;

(2) salts resulting from chemical reactions between organic compounds of subgroups I to X or heading 2942 are to be classified in the heading for the base or acid (including compounds with phenolic or enolic functional groups) from which these salts are formed, the latter in ascending order of the codes in the group; and

(3) Coordinating or complex compounds, other than substances of sub-group XI or heading 2941, are classified in the heading last in ascending order of the codes of Chapter 29, among those suitable for fragments formed by the "splitting" of all metal bonds other than metal-carbon bonds.

(D) Metal alcohols are to be classified in the same heading as the alcohols concerned, with the exception of ethanol (heading 2905).

(E) Carboxylic acid halides are to be classified in the same heading as the corresponding acids.

6. The compounds of headings 2930 and 2931 are organic compounds whose molecules, in addition to hydrogen, oxygen or nitrogen atoms, contain atoms of other nonmetals or metals (such as sulfur, arsenic or lead) directly bound to carbon atoms.

Headings 2930 (organic sulphur compounds) and 2931 (other organo-inorganic compounds) do not include sulfonated or halogenated derivatives (including complex derivatives) which, in addition to hydrogen, oxygen and nitrogen, have only directly carbon-related sulphur or halogen atoms giving them the properties of sulfonated or halogenated derivatives (or complex derivatives).

7. Headings 2932 to 2934 do not include three-membered ring epoxides, ketone peroxides, cyclic polymers of aldehydes or thioaldehydes, anhydrides of polybasic carboxylic acids, cyclic esters of polyalcohols or phenols with polybasic acids or imides of polybasic acids.

These provisions are applicable only if heteroatom cycles are formed only as a result of the cyclization reaction or as a result of the reactions mentioned above.

8. In heading 2937:

(a) the term “hormones” covers release hormones or factors that stimulate hormone secretion, hormone inhibitors and hormone antagonists (antihormones);

(b) the term “mainly used as hormones” applies not only to hormone derivatives and their structural analogues used principally for hormonal action, but also to such derivatives and structural analogues as are used principally as intermediates in the synthesis of substances of this heading.

Subheading notes

English text as published in Annex I to Regulation (EU) 2021/1832 (Combined Nomenclature). The EAEU tariff and the EU nomenclature copy these notes from the same convention. For a Russian declaration the binding version is the Russian one: Annex to Decision No 80 of the EEC Council of 14 September 2021.

1. Within any one heading of this chapter, derivatives of a chemical compound (or group of chemical compounds) are to be classified in the same subheading as that compound (or group of compounds), provided that they are not more specifically covered by any other subheading and that there is no residual subheading named ‘Other’ in the series of subheadings concerned.

2. Note 3 to Chapter 29 does not apply to the subheadings of this chapter.

Additional notes of the Eurasian Economic Union

Machine translation. The original is the Russian text of the EAEU tariff, and customs goes by it; this translation is for understanding only and has no legal force.

1. Subheading 2901 10 000 1 covers ethane, butane and isobutane in the form of separate isomers of a purity of 95% or more. This percentage of compounds is calculated respectively by volume for gaseous products or by weight for liquefied products. Ethane, butane and isobutane having a lower degree of purity fall in heading 2711.

2. Subheading 2901 10 000 2 covers pentane and isopentane as separate isomers of a purity of 95 % or more by weight.