Tariff classification of mixed xylene turns on purity and isomer composition, placing lower-grade product under heading 27.07.

Mixed xylene containing three xylene isomers and ethyl benzene was held classifiable under sub-heading 2707.30, not 2902.44, because the product contained only 82.4% xylene isomers. Ethyl benzene and dimethyl benzene are distinct organic compounds, so the mixture did not satisfy Note 1(b) to Chapter 29 treating the constituents as isomers of the same compound. The HSN guidance also requires xylene to contain 95% or more by weight of xylene isomers for heading 29.02; lower-purity xylene is excluded and falls under heading 27.07.

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Issues: Whether mixed xylene (solvent grade), containing three xylene isomers and ethyl benzene, was classifiable under sub-heading 2902.44 as mixed xylene isomers or under sub-heading 2707.30 as xylol.

Analysis: The goods contained only 82.4% xylene isomers and the balance was ethyl benzene. Ethyl benzene and dimethyl benzene (xylene) are distinct organic compounds and not different isomers of the same organic compound, so the mixture could not satisfy Note 1(b) to Chapter 29 of the Central Excise Tariff Act, 1985. The HSN note also states that xylene must contain 95% or more by weight of xylene isomers to fall under heading 29.02, while xylene of lower purity is excluded and goes to heading 27.07.

Conclusion: The goods were correctly classifiable under sub-heading 2707.30 and not under sub-heading 2902.44.

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