Classification of mixed hydrocarbon isomers excluded from Chapter 29 where minor isomeric components were not mere impurities.

C-14 alpha olefins/tetradecene were held to fall outside Chapter 29 because the product was not a single chemically defined compound but a heterogeneous mixture of acyclic hydrocarbon isomers. The tariff notes and HSN Explanatory Notes distinguish such mixtures from impurities, and small proportions of branched olefin and beta olefin isomers could not be treated as mere impurities. On that basis, the goods were correctly excluded from Heading 2901.29 and the classification adopted by the lower authority was upheld.

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Issues: Whether the imported C-14 alpha olefins / tetradecene were classifiable under Heading 2901.29 as claimed by the importer or were excluded from Chapter 29 as a mixture of acyclic hydrocarbon isomers.

Analysis: Chapter 29 covers organic chemicals and permits separate chemically defined compounds, including mixtures of two or more isomers of the same organic compound, but excludes mixtures of acyclic hydrocarbon isomers other than stereo-isomers. The product was found to be predominantly C14 olefin with small proportions of branched olefin and beta olefin isomers. The composition showed that the goods were not a single chemically defined compound but a heterogeneous mixture of isomeric compounds. The contention that the smaller components were mere impurities was rejected because the Explanatory Notes treat mixtures of isomers differently from impurities, and the classification had to be decided on the tariff notes and HSN principles rather than commercial understanding.

Conclusion: The goods were correctly treated as a mixture of acyclic hydrocarbon isomers and were not classifiable under Chapter 29 as claimed by the importer.

Final Conclusion: The classification adopted by the lower authority was upheld and the appeal failed.

Ratio Decidendi: A mixture of acyclic hydrocarbon isomers other than stereo-isomers is excluded from Chapter 29, and small quantities of other isomeric components cannot be treated as mere impurities for tariff classification purposes.

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