Tariff classification of dodecylbenzene turns on Chapter 27, Chapter 29 and Chapter 38 distinctions for manufactured alkylbenzenes.

Dodecylbenzene was treated as a manufactured alkylated benzene rather than a petroleum oil or distillation product within Chapter 27, because Chapter 27 and Note 3 were confined to similar oils and mixed unsaturated hydrocarbons with the specified non-aromatic character. It was also not a separate chemically defined organic compound for Chapter 29. The CCCN Explanatory Notes and Alphabetical Index supported classification of mixed alkylbenzenes under Chapter 38, particularly where the product was used in making surface-active agents and other chemical applications. On that basis, the product was correctly classifiable under Heading 38.01/19(1) of Chapter 38.

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Issues: Whether dodecylbenzene was classifiable under Chapter 27, Chapter 29, or Chapter 38 of the Customs Tariff.

Analysis: Chapter 27 covered petroleum oils, oils obtained from bituminous minerals, and similar oils, and Note 3 extended Heading 27.10 only to similar oils and mixed unsaturated hydrocarbons, provided the non-aromatic constituents exceeded the aromatic constituents. Dodecylbenzene was found to be a manufactured alkylated benzene product, not a petroleum oil or a product of distillation in the Chapter 27 sense, and not a material whose essential character brought it within Heading 27.10. It was also not a separate chemically defined organic compound suitable for Chapter 29. The persuasive force of the CCCN Explanatory Notes and Alphabetical Index supported treatment of mixed alkylbenzenes under Chapter 38, especially where the product was used in the manufacture of surface-active agents and other chemical applications.

Conclusion: Dodecylbenzene was not classifiable under Chapter 27 or Chapter 29 and was correctly classifiable under Heading 38.01/19(1) of Chapter 38, in favour of the assessee.

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