TARIFF NO: 2707.30.0040
Frank M. Murphy
Norman G. Jensen, Inc.
3030 Commerce Drive
Port Huron, MI 48061-8008
RE: The classification of mixed xylenes from Canada.
Dear Mr. Murphy:
In your letter dated October 5, 1998 on behalf of Suncor
Sunoco Group, of Sarnia, Ontario, Canada, you requested a tariff
The merchandise is described as mixed xylenes produced at
the Sunoco Sarnia, Canada refinery. A certificate of analysis
was provided as follows:
METHOD PARAMETER SPECIFICATION RESULT
D-2360 C8 Aromatics (Total liq vol%) 99.77
Ethyl-Benzene 25.0 max. 20.58
Benzene 0.01 max. 0
Toluene 0.5 max. 0
C9 Aromatics 1.0 max. 0
Non-Aromatics 0.30 max. 0.23
D-891 Spec.Gravity 60OF 0.8650-0.8750 0.8691
D-4052 Density kg/L@15OF 0.8687
D-1209 Colour Pt-Co Scale 20 max. <5
Range OC 5 max. 1.1
Init.Boiling Pt.OC 137 min. 138.2
Dry Point OC 143 max. 139.3
D-848 Acid Wash Color pass pass
D-847 Acidity none-detected 0
D-4045 Total Sulphur ppm 1.0 max. 0.1
D-853 Sulphur Compounds:
(SO2, H2S) none-detected neg
D-849 Copper Corrosion neg. neg
D-1492 BromineIndex mgBr/100g 3 max. 2
Visual Appearance @65-78OF clear clear/bright
Water mg/L 76
Classification of merchandise under the HTSUS is governed by
the General Rules of Interpretation (GRI's). GRI 1 provides that
classification is determined first in accordance with the terms
of the headings of the tariff and any relative section or chapter
notes, and unless otherwise required, according to the remaining
GRI's taken in order.
Heading 2902, HTSUS, provides for cyclic hydrocarbons. Based
on the certificate of analysis provided, the product consists of
99.77% cyclic hydrocarbons. Subheading 2902.44.0000, HTSUS,
provides for cyclic hydrocarbons: xylenes: mixed xylene isomers.
The product contains 79.21% xylene isomers (para-xylene 23.29%;
meta-xylene 51.55%; and ortho-xylene 4.37%). However, Explana-tory Note 2902(C)(I)(c) provides: To fall in this heading, xylene
must contain 95 % or more by weight of xylene isomers, all
isomers being taken together. Xylene of lower purity is excluded
(heading 27.07). The instant product contains 79.21% xylene
isomers and is therefore excluded under Heading 2902.
Heading 2707, HTSUS, provides for oils and other products
of the distillation of high temperature coal tar; similar
products in which the weight of the aromatic constituents exceeds
that of the non-aromatic constituents. The instant coal tar
product contains 99.77% aromatic constituents. Chapter 27
Subheading Note 3. provides, in pertinent part: for the purpose
of subheading 2707.30, the term "xylene" applies to products
which contain more than 50 percent by weight of xylene. The
instant product contains 79.21% xylenes (mixed). Subheading
2707.30.0040, HTSUS, provides for xylenes: other.
Accordingly, the applicable subheading product, containing
para-xylene 23.29%, meta-xylene 51.55%, ortho-xylene 4.37% and
ethyl-benzene 20.56%, will be 2707.30.0040, Harmonized Tariff
Schedule of the United States (HTSUS), which provides for: oils
and other products of the distillation of high temperature coal
tar; similar products in which the weight of the aromatic
constituents exceeds that of the non-aromatic constituents:
xylenes: other. The rate of duty is free.
This merchandise may be subject to the requirements of the
Toxic Substances Control Act (TSCA) which is administered by the
U.S. Environmental Protection Agency. You may contact the Agency
at 402 M Street, S.W., Washington, D.C. 20460, telephone number
(202) 554-1404, or EPA Region II at (908) 321-6669.
This ruling is being issued under the provisions of Part 177
of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above
should be provided with the entry documents filed at the time
this merchandise is imported. If you have any questions regarding
the ruling, contact National Import Specialist F. Cantone at 212-466-5488.
Robert B. Swierupski