Tariff classification for petroleum oils turns on tariff specifications, not end use, where the product fits the heading description.

Goods described as Avomax, Avotex and Rolling Oil-55 were held classifiable under Tariff Item 2710.29, not 2710.99, because chemical examination showed them to be colourless hydrocarbon oils meeting the specifications for petroleum oils in Chapter 27, including the relevant flash point, smoke point and boiling point parameters. Once the products satisfied the tariff description, classification had to follow the heading terms and applicable specifications. Their industrial speciality or actual end use could not override the tariff entry, and end use was treated as irrelevant to classification.

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Issues: Whether the goods described as Avomax, Avotex and Rolling Oil-55 were classifiable under Tariff Item 2710.29 or under Tariff Item 2710.99, and whether their end use affected the classification.

Analysis: The samples were found on chemical examination to be colourless hydrocarbon oils with flash point above 25 C, smoke point above 18 mm and final boiling point not exceeding 300 C. The goods were petroleum oils within Chapter 27 and satisfied the specific specifications in Tariff Item 27.10 for kerosene or aviation turbine fuel categories. Once the products conformed to the tariff description, classification had to follow the terms of the heading and the relevant specifications. Their industrial speciality or actual end use could not override the tariff entry.

Conclusion: The goods were correctly classifiable under Tariff Item 2710.29 and not under Tariff Item 2710.99, and end use was irrelevant for the classification.

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