Aromatic composition and distillation profile control Pygas tariff classification under Chapter 27, not heading 2710.

Pyrolysis Gasoline was held classifiable under sub-heading 2707 99 00 because its aromatic constituents exceeded its non-aromatic constituents, bringing it within the aromatic product entry of Chapter 27. Heading 2710 was not applicable because that heading applies only where non-aromatic constituents predominate, and the record also showed the distillation data did not satisfy the light-oils threshold prescribed for sub-heading 2710 12. The classification therefore followed the product's composition and distillation profile, not heading 2710.

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Issues: Whether Pyrolysis Gasoline (Pygas), having a higher proportion of aromatic constituents than non-aromatic constituents and the stated distillation profile, is classifiable under sub-heading 2707 99 00 of the First Schedule to the Customs Tariff Act, 1975, rather than under heading 2710.

Analysis: Chapter 27 distinguishes between petroleum oils under heading 2710 and aromatic products under heading 2707. Heading 2710 applies only where the weight of non-aromatic constituents exceeds that of aromatic constituents, and light oils under sub-heading 2710 12 must satisfy the prescribed distillation requirement of 90% or more by volume at 210 C. The material on record showed that the goods contained aromatics in excess of non-aromatics and that the distillation data did not meet the threshold for light oils under heading 2710. Heading 2707 covers products in which aromatic constituents predominate, and sub-heading 2707 99 00 applies to residual aromatic mixtures not specifically covered elsewhere under heading 2707.

Conclusion: The goods are correctly classifiable under sub-heading 2707 99 00 and not under heading 2710.

Final Conclusion: The requested tariff classification was accepted on the basis of the goods' composition and distillation profile, placing them within the aromatic product entry of Chapter 27.

Ratio Decidendi: Where a product's aromatic constituents exceed its non-aromatic constituents and it does not satisfy the distillation criterion for light oils, classification lies under the aromatic heading rather than under heading 2710.

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