Tar classification turns on partial distillation, not blending: pitch-creosote mixture falls under Heading 27.06.

Pitch-creosote mixture was treated as a partially distilled tar falling under Heading 27.06, because that heading expressly covers tar from coal and other mineral tars, including partially distilled and reconstituted tars. Heading 27.08 was rejected because it applies to pitch first obtained and then blended with creosote oil or other coal-tar distillates, which did not match the product's formation. On that construction, the product was classifiable under Heading 27.06 and not Heading 27.08, with consequential relief following.

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Issues: Whether Pitch-Creosote Mixture was classifiable under Heading 27.06 as partially distilled tar, or under Heading 27.08 as pitch obtained by blending with creosote oil or other coal-tar distillates.

Analysis: Heading 27.06 expressly covers tar distilled from coal, lignite or peat and other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars. The product was found to be a partially distilled tar. Heading 27.08, by contrast, applies to pitch obtained by blending with creosote oil or other coal-tar distillates, which contemplates pitch coming into existence first and then being blended with another distillate. Since the product was the result of partial distillation of tar and not a product formed by blending existing pitch with creosote oil, the classification claimed under Heading 27.08 was not accepted.

Conclusion: The product was classifiable under Heading 27.06 and not under Heading 27.08, and the appeals were allowed with consequential relief.

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