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of <h1>Orimulsion Classified Under Customs Tariff 2714.90 as Natural Bitumen with Water and Surfactant Only</h1> The product 'Orimulsion,' consisting of approximately 70% natural bitumen, 30% water, and 0.2% surfactant, is classified under sub-heading 2714.90 of the Customs Tariff. This classification follows the World Customs Organisation's Harmonised System Committee decision, which clarified that the addition of water and a small amount of emulsifier to natural bitumen does not alter its classification under heading 27.14. The product is recognized as dehydrated and pulverised natural bitumen dispersed in water with a surfactant solely to facilitate handling and transport. The Board has adopted this classification, excluding 'Orimulsion' from heading 27.15, which covers bitumen mixtures with added substances other than water and emulsifiers. Any implementation difficulties should be reported to the Board promptly.
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