Classification of bituminous black as bituminous material, not paint or varnish, was upheld on chemical composition

The product 'bituminous black' was classifiable as bituminous material under heading 27.15 because chemical testing showed it to be a paste of bituminous material, and the record did not show fillers, film-forming agents, or other constituents that would make it paint or varnish. Its ability to leave a protective surface on application was not enough to shift it to heading 3210.90, and the Explanatory Notes supported inclusion of bitumen-based cut-backs under heading 27.15.

---

---

Issues: Classification of the product 'bituminous black' whether under heading 27.15 as bituminous material or under heading 3210.90 as paint or varnish.

Analysis: The product was found on chemical test to be a paste of bituminous material. The record did not show the presence of fillers, film-forming agents, or other constituents that would make it suitable for classification as a paint or varnish. The fact that the product could leave a protective surface on application was not sufficient to take it out of heading 27.15, and the Explanatory Notes supported inclusion of cut-backs consisting generally of bitumen with solvent under that heading.

Conclusion: The product was correctly classifiable under heading 27.15 and not under heading 3210.90. The appeal was decided against the Revenue.

---