Tariff classification clarified: dioctyl orthophthalate (ortho isomer) belongs to the specific ortho tariff heading, not the residual heading. DEPH, the ortho isomer of dioctyl phthalate, is classifiable under tariff item 2917 32 00; Chapter Note 3 does not govern competing sub headings because sub heading Note 2 excludes it, and the specific HSN entry for the ortho variety takes precedence over the residual 2917.39 sub heading, which instead covers the meta and para isomers.
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Tariff classification clarified: dioctyl orthophthalate (ortho isomer) belongs to the specific ortho tariff heading, not the residual heading.
DEPH, the ortho isomer of dioctyl phthalate, is classifiable under tariff item 2917 32 00; Chapter Note 3 does not govern competing sub headings because sub heading Note 2 excludes it, and the specific HSN entry for the ortho variety takes precedence over the residual 2917.39 sub heading, which instead covers the meta and para isomers.
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