Polymer Modified Bitumen is not manufacture where polymers only improve grade and no new product emerges.

Mixing polymers and additives with ordinary bitumen to produce Polymer Modified Bitumen does not amount to manufacture because the process only improves the quality or grade of the material without creating a new and distinct product. The product's identity, characteristics and end use remain unchanged, so it does not answer the description of a bituminous mixture under the claimed heading. On that basis, Polymer Modified Bitumen remained classifiable under sub-heading 2713 20 00 and not under sub-heading 2715 00 90.

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Issues: Whether conversion of ordinary bitumen into Polymer Modified Bitumen amounted to manufacture and whether the product was classifiable under sub-heading 2715 00 90 or under sub-heading 2713 20 00.

Analysis: The Tribunal followed the binding ruling that mixing polymers and additives with bitumen does not bring about a new and distinct product. The process only improves the quality or grade of bitumen, while its identity, characteristics, and end use remain unchanged. On that basis, the product does not answer the description of a bituminous mixture under the claimed heading.

Conclusion: The activity did not amount to manufacture, and Polymer Modified Bitumen remained classifiable under sub-heading 2713 20 00 rather than sub-heading 2715 00 90.

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