Tariff classification: tyre pyrolysis oil and recovered carbon black qualify for residual oil and carbon black headings respectively.

Tariff classification questions concerning tyre pyrolysis products are resolved by reference to heading and chapter notes and GRI 1. Tyre Pyrolysis Oil, being a mixed hydrocarbon product obtained by pyrolysis/cracking with non aromatic constituents predominating and used as an industrial fuel, falls within oils of Chapter 27 and is classifiable under the residual subheading 27101990. Recovered carbon black, produced by incomplete combustion/cracking of carbon rich organic feedstock and not a natural carbon fuel, falls within the scope of carbon black in heading 2803 and is classifiable under subheading 28030010.

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Issues: (i) Classification of Tyre Pyrolysis Oil (Depolymerisation Oil) under the First Schedule to the Customs Tariff Act, 1975; (ii) Classification of Tyre Pyrolysis Recovered Carbon Black under the First Schedule to the Customs Tariff Act, 1975.

Analysis: The classification is to be determined by reference to the terms of the headings and relevant chapter notes and, where applicable, the General Rules of Interpretation (GRI 1). Tyre Pyrolysis Oil (TPO) is not produced by transesterification and is not biodiesel; it consists of mixed hydrocarbons with the weight of non-aromatic constituents exceeding aromatic constituents and is obtained by pyrolysis/cracking rather than from crude petroleum. Chapter 27 and Note 2 to Chapter 27 include oils obtained by processes such as cracking and oils of a similar kind; explanatory notes to heading 2710 cover non-crude oils and other similar oils. Given the physical, chemical and functional characteristics and use as industrial fuel, TPO fits within heading 2710 and, in the absence of a specific standardized subheading, within the residual subheading 27101990. Recovered carbon black is a chemically defined material produced by incomplete combustion/cracking of organic substances rich in carbon and is not a natural carbon solid fuel; heading 2803 and its explanatory notes encompass such carbon black, making the product classifiable under subheading 28030010.

Conclusion: Tyre Pyrolysis Oil (Depolymerisation Oil) is classifiable under subheading 27101990 of the First Schedule to the Customs Tariff Act, 1975. Tyre Pyrolysis Recovered Carbon Black is classifiable under subheading 28030010 of the First Schedule to the Customs Tariff Act, 1975.

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