CLA-2-27:RR:NC:N2:237 D85304
TARIFF NO: 2706.00.0000
Donald S. Simpson, Vice President
Barthco Trade Consultants, Inc.
7575 Holstein Avenue
Philadelphia, Pennsylvania 19153
RE: The classification of crude coal tar in bulk from Turkey.
Dear Mr. Simpson:
In your letter dated November 25, 1998 on behalf of Coopers
Creek Chemical Corp. of Conshohocken PA, you requested a tariff
classification ruling.
The merchandise is described as crude coke oven coal tar in
bulk. You provided the following product analysis:
API gravity at 60OF N/A
Flash Point 218OF
Reid Vapor Pressure at 100OF 1mm
Corrosion 3 Hours at 212OF N/A
Specific Gravity at 60OF 1.18
Distillation Range:
Initial Boiling Point 100OF
10% Recovery 450OF
50% Recovery 650OF
90% Recovery 800OF
Dry Point N/A
Final Boiling Point 900OF
Percent Residue 10%
Percent Loss N/A
Aromatics % by volume 100%
Naphthenes % by volume 0%
Olefins % by volume 0%
Paraffins % by volume 0%
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 2706, HTSUS, provides for tar distilled from coal,
from lignite or from peat, and other mineral tars, whether or not
dehydrated or partially distilled, including reconstituted tars.
In pertinent part, Explanatory Note 27.06(1) provides: the
heading covers tars produced by high temperature distillation of
coal, which consist predominantly of aromatic constituents. Based
on the analysis provided, the product is crude coke oven coal tar
produced by the high temperature distillation and consists
predominantly of aromatic chemicals.
The applicable subheading for the crude coke oven coal tar
in bulk will be 2706.00.0000, Harmonized Tariff Schedule of the
United States (HTSUS), which provides for tar distilled from
coal, from lignite or from peat, and other mineral tars, whether
or not dehydrated or partially distilled, including reconstituted
tars. The rate of duty is free.
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.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division