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of <h1>Dioctyl Orthophthalate (DEPH) Classified Under Tariff 2917 32 00, Not 2917 39 20, Clarifies Customs Board.</h1> The circular addresses the classification of Dioctyl Orthophthalate (DEPH) under the Customs Tariff. There was confusion whether DEPH should be classified under tariff item 2917 32 00 or 2917 39 20. The Board clarifies that DEPH, also known as Dioctyl Phthalate (DOP), should be classified under tariff item 2917 32 00. This decision is based on the specific sub-heading for Dioctyl Orthophthalate, which takes precedence over the residual sub-heading 2917 39. The circular concludes that only the meta and para varieties of dioctyl-phthalate should be classified under 2917 39 20. All pending assessments should be finalized accordingly.
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