NCS/ARS/CL/10194

You have applied for the tariff classification of Zinc oxide (white seal) which, according to your certificate of analysis is 99.71% purity presented in 72 metric tons.

DESCRIPTION OF PRODUCT

In your supporting documents, it is stated that the product, Zinc Oxide (ZnO) is a solid, white, and odorless powder with a specific gravity of 5.6 with CAS number 1314 13 - 2.

According to the Explanatory Notes to Heading 2817, Zinc oxide (zinc white) (ZnO) is obtained by burning zinc vapour with oxygen from air.  The zinc vapour is obtained by vaporising metallic zinc (indirect or French process) or by the reduction of oxidic zinc raw materials like zinc ores (roasted blende, calamine – heading 26.08) with carbon (direct or American process).  In these processes, the oxide is collected in bag houses or chambers forming deposits of increasingly pure oxides. In the wet process, zinc is leached from zinc containing raw materials and then precipitated as zinc hydroxide or carbonate.  The precipitate is filtered, washed, dried and calcinated to ZnO.  Zinc oxide is a fine white powder which turns yellow on heating.  It is amphoteric, soluble in acids and alkalis.

It is mainly used in industrial paints, it is also used in the rubber industry, ceramic, glass manufacturing, electronics and pharmaceuticals.  Zinc oxide is also a precursor of a wide variety of inorganic or organic salts used in the manufacture of plastics.

TARIFF CLASSIFICATION

The product Zinc Oxide powder is effectively classified in tariff heading 2817.00.00.00; zinc oxide; zinc peroxide at 5% rate of duty and 7.5% VAT in the ECOWAS Common External Tariff 2022 - 2027.

LEGAL FRAMEWORK & JUSTIFICATION 

GIR 1